HKSI Institute AR2019

93 香港證券及投資學會 二零一九年年報 2 Significant accounting policies (Continued) (i) Intangible assets (other than goodwill) Expenditure on research activities is recognised as an expense in the period in which it is incurred. Expenditure on development activities is capitalised if the product or process is technically and commercially feasible and the Group has sufficient resources and the intention to complete development. The expenditure capitalised includes the costs of materials, direct labour, and an appropriate proportion of overheads and borrowing costs, where applicable. Capitalised development costs are stated at cost less accumulated amortisation and impairment losses (see note 2(j)). Other development expenditure is recognised as an expense in the period in which it is incurred. Other intangible assets that are acquired by the Group are stated at cost less accumulated amortisation (where the estimated useful life is finite) and impairment losses (see note 2(j)). Expenditure on internally generated goodwill and brands is recognised as an expense in the period in which it is incurred. Amortisation of intangible assets with finite useful lives is charged to profit or loss on a straight-line basis over the assets’ estimated useful lives. The following intangible assets with finite useful lives are amortised from the date they are available for use and their estimated useful lives are as follows: – capitalised development costs 5 years Both the period and method of amortisation are reviewed annually. Intangible assets are not amortised while their useful lives are assessed to be indefinite. Any conclusion that the useful life of an intangible asset is indefinite is reviewed annually to determine whether events and circumstances continue to support the indefinite useful life assessment for that asset. If they do not, the change in the useful life assessment from indefinite to finite is accounted for prospectively from the date of change and in accordance with the policy for amortisation of intangible assets with finite lives as set out above. The carrying amount of the assets and the amortisation expense over the life of the assets are reduced by grant from the Securities and Futures Commission (“SFC”) related to the assets (see note 2(q)). 2 主要會計政策 （續） (i) 無形資產（商譽除外） 研究活動的費用在其產生的期間 內確認為支出。如果某項產品或 程式在技術和商業上可行，而且 本集團有充足的資源和意向完成 開發工作，開發活動的費用便會 予以資本化。資本化費用包括材 料成本、直接人工，以及適當比 例的間接費用和在適當情況下的 借貸成本。資本化開發成本按成 本減去累計攤銷和減值虧損（參閱 附註 2(j) ）後列賬。其他開發費用 則在其產生的期間內確認為支出。 本集團購入的其他無形資產按成 本減去累計攤銷（適用於預計可用 而有既定的期限）和減值虧損（參 閱附註 2(j) ）後入賬。 內部產生的商譽和品牌的開支在 其產生的期間內確認為支出。 有既定可用期限的無形資產攤銷 按直線法於資產的預計可用期限 內在損益中列支。以下有既定可 用期限的無形資產由可供使用當 日起，在預計可用期限內攤銷： – 資本化開發成本 5 年 本集團會每年審閱攤銷的期限和 方法。 本集團不會攤銷可用期限未定的 無形資產，並會每年審閱關於無 形資產可用期限未定的任何結 論，以釐定有關事項和情況是否 繼續支援該資產可用期限未定的 評估結論。如否的話，由未定轉 為有既定可用期限的評估變動會 自變動日期起，根據上文所載有 既定期限的無形資產的攤銷政策 提早入賬。 資產的賬面金額及資產可用期限 內攤銷費用由證券及期貨事務監 察委員會（「證監會」）就相關資產 的撥款沖減（參閱附註 2(q) ）。