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 172 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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 (Continued) Depreciation is recognised so as to write off the cost of items of assets, other than construction in progress, less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. 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（續） 資產項目（在建工程除外）以直線法於 其估計可使用年期內經扣除剩餘價值 後確認折舊以撇銷成本。估計可使用 年期、剩餘價值和折舊方法會在各報 告期末覆核，而估計的任何變動影響 按預期基準列賬。 物業、機器及設備項目於出售後或預 計持續使用該資產不會於日後產生經 濟利益時取消確認。因出售或報廢物 業、機器及設備項目所產生的任何收 益或虧損乃釐定為出售所得款項與資 產賬面值之間的差額，並於損益中確 認。