Annual Report 2021

177 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 投資物業 投資物業乃持作賺取租金及╱或資本 增值之物業。 投資物業初步按成本（包括任何直接應 佔開支）計量。於初始確認後，投資物 業按成本減其後累計折舊及任何累計 減值虧損列賬。按直線法在投資物業 的估計使用年期內且經計及預計殘值 後確認折舊，以抵銷投資物業的成本。 投資物業在處置或永久不再使用後且 預期處置不會產生未來經濟利益時終 止確認。終止確認物業所產生的任何 收益或損失（按照資產處置所得款項淨 額與賬面值之間的差額計算）在該物業 終止確認期間計入損益。 無形資產 分開收購的無形資產 單獨收購的可使用年期有限的無形資 產，按成本減累計攤銷及任何累計減 值虧損入賬。可使用年期有限的無形 資產攤銷於估計可使用年期按直線法 確認。估計可使用年期及攤銷方法於 各報告期末予以審核，任何估計變動 的影響按預期基準入賬。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Investment properties Investment properties are properties held to earn rentals and/ or for capital appreciation. Investment properties are initially measured at cost, including any directly attributable expenditure. Subsequent to initial recognition, investment properties are stated at cost less subsequent accumulated depreciation and any accumulated impairment losses. Depreciation is recognised so as to write off the cost of investment properties over their estimated useful lives and after taking into account of their estimated residual value, using the straight-line method. An investment property is derecognised upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the profit or loss in the period in which the property is derecognised. Intangible assets Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortisation and any accumulated impairment losses. Amortisation for intangible assets with finite useful lives is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.