Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 169 2020 ANNUAL REPORT 年報 2 重大會計政策概要 （續） 2.30 股息分派 對於宣佈的任何經適當授權，不再 由實體酌情決定並在報告期結束時 或之前，但未在報告期末分發的股 息金額作撥備。 2.31 政府補貼 倘有合理保證可收到政府補貼而本 集團亦將會遵行所有附帶條件時， 該政府補貼將會按公平值於綜合損 益表「其他收入」確認。 2.32 研發費用 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。 3 財務風險管理 3.1 財務風險因素 本集團的活動使本集團承受多種財 務風險：市場風險（包括貨幣風險、 公平值利率風險、現金流利率風險 及價格風險）、信貸風險及流動資金 風險。本集團的整體風險管理計劃 針對金融市場的不可預測性，力求 將對本集團財務表現所造成的潛在 不利影響降至最低。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.30 Dividend distribution Provision is made for the amount of any dividend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the reporting period but not distributed at the end of the reporting period. 2.31 Government grants Grants from the government are recognised in “other income” in the consolidated statement of profit or loss at their fair value where there is a reasonable assurance that the grant will be received and the Group will comply with all attached conditions. 2.32 Research and development costs Research costs and development costs are expensed as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. 3 FINANCIAL RISK MANAGEMENT 3.1 Financial risk factors The Group’s activities expose it to a variety of financial risks: market risk (including currency risk, fair value interest rate risk, cash flow interest rate risk and price risk), credit risk and liquidity risk. The Group’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the Group’s financial performance.