Annual Report 2008

Annual Report 2008 年報 93 3. 主要會計政策（續） 稅項（續） 遞延稅項乃按預期適用於償付負債或變現資 產期間的稅率計算。遞延稅項會自損益扣除 或計入損益，惟倘遞延稅項與直接計入權益 或自權益扣除的項目有關，則亦會在權益中 處理。 無形資產 研發開支 研究活動開支於所產生期間確認為開支。 來自開發費用的內部產生無形資產僅在預期 可透過日後商業活動收回已確定項目所產生 開發成本時方獲確認。 就內部產生之無形資產所初步確認之金額為 該無形資產自首度符合確認條件起已產生之 開支總額。倘無內部產生之無形資產可予確 認，則開發費用於其產生期間在損益扣除。 繼首次確認，內部產生的無形資產在使用期 限內按直綫法攤銷及按成本減去累計攤銷及 累計減值虧損列賬，於獨立收購之無形資產 列賬方式相同。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation (Continued) Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to profit or loss, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Intangible assets Research and development expenditures Expenditure on research activities is recognised as an expense in the period in which it is incurred. An internally-generated intangible asset arising from development expenditure is recognised only if it is anticipated that the development costs incurred on a clearly-defined project will be recovered through future commercial activity. The amount initially recognised for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria. Where no internally-generated intangible asset can be recognised, development expenditure is charged to profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible asset is amortised on a straight-line basis over its useful life, and is reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets acquired separately.