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 171 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) Property, plant and equipment Property, plant and equipment are tangible assets that are held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Properties in the course of construction for production, supply or administrative purposes are carried at cost, less any recognised impairment loss. Costs include any costs directly attributable to bringing the assets to the location and condition necessary for it to be capable of operating in the manner intended by management, including costs of testing whether the related assets are functioning properly and, for qualifying assets, borrowing costs capitalised in accordance with the Group’s accounting policy. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use. When the Group makes payments for ownership interests of properties which includes both leasehold land and building elements, the entire consideration is allocated between the leasehold land and the building elements in proportion to the relative fair values at initial recognition. To the extent allocation of the relevant payments can be made reliably, interest in leasehold land is presented as “right-of-use assets” in the consolidated statement of financial position. When the consideration cannot be allocated reliably between non- lease building element and undivided interest in the underlying leasehold land, the entire properties are classified as property, plant and equipment. 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） 物業、機器及設備 物業、機器及設備指持作生產或供應 貨品或服務或作行政用途（在建工程除 外）的有形資產，乃按成本減其後累計 折舊及後續累計減值虧損（倘有）於綜 合財務狀況表中列賬。 用於生產、供應或作行政用途的在建 物業以成本減任何已確認的減值虧損 列賬。成本包括導致資產處於對於以 管理層擬定之方式營運屬必要的情形 及條件而直接產生的任何成本（包括測 試相關資產是否正常運行之成本）及 （對合資格資產而言）根據本集團會計 政策貨本化的借款成本。該等資產按 與其他物業資產相同之方式，於資產 可作擬定用途時開始折舊。 當本集團就包括租賃土地及樓宇部分 之物業的所有權作出付款時，租賃土 地及樓宇部分的全部代價將以初步確 認時的相對公允值的比例分配。倘可 合理作出相關款項分配，租賃土地權 益於綜合財務狀況表中呈列作「使用權 資產」。倘非租賃樓宇部分與相關租賃 土地的未拆分利息間的代價無法合理 分配，全部物業均被分類為物業、機 器及設備。