Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 111 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 5. 收入及分部資料 收入相當於年內向外間客戶出售貨品的已收 及應收款項扣減退貨及折扣（如有）。 本集團已採納由二零零九年一月一日起生效 之香港財務報告準則第 8 號「營運分部」。香 港財務報告準則第 8 號為一項披露準則，要求 按有關本集團構成要素之內部報告識別營運 分部，而有關內部報告會由主要營運決策者 定期審閱，以分配分部資源及評估其表現。 相反，此準則之前身（香港會計準則第 14 號 「分部報告」）要求實體利用風險及回報方法 識別兩種分部（業務及地域）。過往，本集團 以業務分部為主要報告形式。與根據香港會 計準則第 14 號釐定之主要可報告分部比較， 應用香港財務報告準則第 8 號並無導致重新指 定本集團之可報告分部，亦無改變分部溢利 或虧損之計量基準。 尤其是，對外報告的分部資料乃按本集團營 運部門提供的產品類別基準進行分析，與向 主要營運決策者報告的資料相同。根據香港 財務報告準則第 8 號，本集團營運分部及可報 告分部如下所示： 1. 光學零件 2. 光電產品 3. 光學儀器 5. REVENUE AND SEGMENT INFORMATION Revenue represents the amounts received and receivable for goods sold to outside customers, less returns and discount, if any, during the year. The Group has adopted HKFRS 8 Operating Segments with effect from 1 January 2009. HKFRS 8 is a disclosure standard that requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker for the purpose of allocating resources to segments and assessing their performance. In contrast, the predecessor Standard (HKAS 14, Segment Reporting ) required an entity to identify two sets of segments (business and geographical) using a risks and returns approach. In the past, the Group’s primary reporting format was business segments. The application of HKFRS 8 has not resulted in a redesignation of the Group’s reportable segments as compared with the primary reportable segments determined in accordance with HKAS 14 nor the basis of measurement of segment profit or loss. Specifically, segment information reported externally was analysed on the basis of the types of goods supplied provided by the Group’s operating divisions, which is the same information reported to the chief operating decision maker. The Group’s operating and reportable segments under HKFRS 8 are as follows: 1. Optical components 2. Optoelectronic products 3. Optical instruments