HKSI Institute AR2021

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 80 Hong Kong Securities and Investment Institute Annual Report 2021 2 Significant accounting policies (continued) (i) Intangible assets (other than goodwill) (continued) 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(p)). 2 主要會計政策 （續） (i) 無形資產（商譽除外） （續） 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(p) ）。