Annual Report 2018

203 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.29 研發費用 研發開支於產生時計入費用。 直接歸屬於本集團研發活動之研發 成本（或內部項目研發階段）在符合 下列條件時，確認為無形資產： • 完成無形資產在技術上是可行 的，以便可以使用； • 管理層有意完成無形資產並使 用或出售； • 有能力使用或出售無形資產； • 可以證明無形資產將如何產生 可能的未來經濟利益； • 提供足夠的技術，財務和其他 資源來完成開發和使用或出售 無形資產；及 • 可以可靠地計量無形資產在開 發過程中應佔的支出。 其他研發開支於產生時計入費用。 過往確認為費用之研發成本不會於 往後期間確認為資產。 2 Summary of significant accounting policies (continued) 2.29 Research and development costs Research costs are expensed as incurred. Development costs that are directly attributable to the development activities (or development phase of an internal project) of the Group are recognised as intangible assets when the following criteria are met: • it is technically feasible to complete the intangible asset so that it will be available for use; • managemen t i n t ends t o comp l e t e t he intangible asset and use or sell it; • there is an ability to use or sell the intangible asset; • it can be demonstrated how the intangible asset will generate probable future economic benefits; • adequate technical, financial and other resources to complete the development and to use or sell the intangible asset are available; and • the expenditure attributable to the intangible asset during its development can be reliably measured. Other development expenditures are expensed as i ncur red. Deve l opment cos t s prev i ous l y recognised as an expense are not recognised as an asset in a subsequent period.