Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 165 舜宇光學科技（集團）有限公司 • 2023 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets until such time as the assets are substantially ready for their intended use or sale. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Government grants Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the Group recognises as expenses the related costs for which the grants are intended to compensate. Specifically, government grants whose primary condition is that the Group should purchase, construct or otherwise acquire non-current assets are recognised as deferred income in the consolidated statement of financial position and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognised in profit or loss in the period in which they become receivable. Such grants are presented under “other income”. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 借貸成本 因收購、興建或生產合資格資產（即需 相當長時間方可作擬定用途或出售的 資產）而直接產生的借貸成本歸入該等 資產的成本，直至資產基本上可作擬 定用途或出售為止。 所有其他借貸成本均於產生期間於損 益中確認。 政府補助 政府補助於出現合理保證本集團將會 遵守附帶的條件及收取補助前，均不 會確認。 政府補助於本集團確認該等補助擬作 補償之有關成本為開支之期間內按系 統基準在損益中確認。尤其是，以本 集團應收購、建造或以其他方式取得 非流動資產為主要條件的政府補助， 乃於綜合財務狀況表中確認為遞延收 入，並按系統及合理基準於有關資產 的可用年期內轉至損益。 作為已產生開支或虧損之補償或向本 集團提供即時財務支持而無日後相關 成本而應收與收入有關之政府補助， 於其應收取期間在損益中確認。此補 助呈列於「其他收益」項下。