Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 159 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.32 研發費用 研發開支於產生時確認為費用如它 們未能符合標準： (a) 在技術上可行 地完成無形資產，以使其可供使用 或出售； (b) 管理層有意完成該無形 資產並將之使用或出售； (c) 有能力 使用或出售該無形資產； (d) 能顯 示該無形資產如何產生可能出現的 未來經濟利益； (e) 有足夠的技術、 財務及其他資源完成開發並可使用 或出售該無形資產；及 (f) 該無形資 產在開發期內應佔開支能可靠地計 量。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) 2.32 Research and development costs Research expenditure and development expenditure are recognised as an expense as incurred if they do not meet the criteria: (a) it is technically feasible to complete the intangible asset so that it will be available for use or sales; (b) management intends to complete the intangible asset and use or sell it; (c) there is an ability to use or sell the intangible asset; (d) it can be demonstrated how the intangible asset will generate probable future economic benefits; (e) adequate technical, financial and other resources to complete the development and to use or sell the intangible asset are available; and (f) the expenditure attributable to the intangible asset during its development can be reliably measured. 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.