Annual Report 2021

178 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 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） 無形資產（續） 內部產生無形資產－研發開支 研究活動開支於所產生期間確認為開 支。 當且僅當出現所有下列情況時，開發 活動（或內部項目的開發期）所產生的 內部無形資產方予以確認： • 完成無形資產以使該無形資產可供 使用或出售的技術可行性； • 完成無形資產及使用或出售該無形 資產的意向； • 使用或出售無形資產的能力； • 無形資產如何產生可能的未來經濟 利益； • 有足夠的技術、財務及其他資源可 用於完成開發及使用或出售無形資 產；及 • 可靠計量無形資產於開發期間應佔 開支的能力。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Intangible assets (Continued) Internally-generated 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 activities (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset during its development.