Company: AEHL
Filing Date: 2025-08-05
Form Type: 20-F/A
Source: 0001641172-25-022290
Chunk: 91

Company: Antelope Enterprise Holdings Ltd
Filing Date: 2025-08-05
Form: 20-F/A
Chunk 91
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. Costs that are directly attributable to development activities are recognized as intangible assets if, and only if, all of the following have been demonstrated:

| (i) | the                                                                                                           
 technical feasibility of completing the intangible asset so that the asset will be available for use or sale; |

| (ii) | the                                                            
 intention to complete the intangible asset and use or sell it; |

| (iii) | the                                          
 ability to use or sell the intangible asset; |

| (iv) | how                                                                   
 the intangible asset will generate probable future economic benefits; |

| (v) | the                                                                                                                                    
 availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; 
 and                                                                                                                                    |

| (vi) | the                                                                                                      
 ability to measure reliably the expenditure attributable to the intangible asset during its development. |

| 53 |

The amount initially recognized for internally generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally generated intangible asset can be recognized, development expenditure is recognized in profit or loss in the period in which it is incurred.

Subsequent to initial recognition, internally generated intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.

Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized.

| D. | Critical                         
 Accounting Policies and Judgment |

The preparation of the condensed consolidated interim financial statements, which have been prepared in accordance with International Accounting Standard (“IAS”) as issued by the International Accounting Standards Board (“IASB”), requires us to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Estimates and judgments are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may materially differ from these estimates under different assumptions or conditions.

| Critical                             
 accounting estimates and assumptions |

We make estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The key sources of estimation uncertainty and key assumptions concerning the future at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts