Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 94 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 3. 主要會計政策（續） 無形資產（續） 企業合併產生的無形資產 企業合併產生的獨立於商譽的無形資產，當 他們滿足無形資產的定義並且其公允價值可 以可靠地加以衡量時應認定和確認。這種無 形資產的成本，是他們獲取日期的公允價值。 繼首次確認之後，無形資產在有限使用壽命 裏按成本減累計攤銷及任何累計減值虧損列 賬。有限使用壽命的無形資產，在其估計有 限使用壽命裏按直線法攤銷（見下文會計政 策方面的有形資產和無形資產減值損失）。 存貨 存貨按成本或可變現淨值之較低者列賬。成 本按加權平均法計算。 有形及無形資產減值虧損（商譽以 外） 本集團於各結算日審閱其資產賬面值，以確 定是否有任何跡象顯示該等資產出現減值 虧損。倘估計資產之可收回金額低於其賬面 值，則將資產之賬面值減至其可收回金額。 減值虧損即時確認為開支。 倘減值虧損於其後撥回，則該資產之賬面值 會增至其可收回數額之經修訂估值，惟經調 高之賬面值不得超逾倘該資產於過往年度並 無確認減值虧損而釐定之賬面值。撥回之減 值虧損即時確認為收入。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Intangible assets (Continued) Intangible assets acquired in a business combination Intangible assets acquired in a business combination are identified and recognised separately from goodwill where they satisfy the definition of an intangible asset and their fair values can be measured reliably. The cost of such intangible assets is their fair value at the acquisition date. Subsequent to initial recognition, intangible assets with finite useful lives are carried at costs less accumulated amortisation and any accumulated impairment losses. Amortisation for intangible assets with finite useful lives is provided on a straight-line basis over their estimated useful lives (see the accounting policy in respect of impairment losses on tangible and intangible assets below). Inventories Inventories are stated at the lower of cost and net realisable value. Cost is calculated using the weighted average method. Impairment losses on tangible and intangible assets other than goodwill At each balance sheet date, the Group reviews the carrying amounts of its assets to determine whether there is any indication that those assets have suffered an impairment loss. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.