Company: AEHL
Filing Date: 2025-08-05
Form Type: 20-F/A
Source: 0001641172-25-022290
Chunk: 169

Company: Antelope Enterprise Holdings Ltd
Filing Date: 2025-08-05
Form: 20-F/A
Chunk 169
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 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. |

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.

2.22 Segment reporting

The Company identifies operating segments and prepares segment information based on the regular internal financial information reported to the Chief Executive Officer and executive directors, who are the Company’s chief operating decision maker, for their decisions about the allocation of resources to the Company’s business components and for their review of the performance of those components.

Business segment

The Company operates principally in the 1) providing business management consulting, information system technology consulting services including the sales of software use rights for digital data deposit platforms and asset management systems, and online social media platform development and consulting, and 2) natural gas power generation, which was in the initial development stage and did not generate any revenue yet as of this report date. The Chief Executive Officer and executive directors regularly review the Company’s business as two business segments.

Geographical segment

The business of the Company is engaged in the PRC and U.S. The Chief Executive Officer and executive directors regularly review the Company’s business as two geographical segments.

2.23 Related parties

| (a) | A person, or a close member of that person’s family, is related to the Company if that person: |

| (i) | has control or joint control over the Company; |

| (ii) | has significant influence over the Company; or |

| (iii) | is a member of the key management personnel of the Company. |

| F-25 |

| (b) | An entity is related to the Company if any of the following conditions applies: