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 113 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（續） 分部收入及業績（續） 可報告分部的會計政策與附註 3 所述的本集團 會計政策相同。分部溢利指由各分部所賺取 的溢利，但並無分配中央行政費用、董事薪 金及融資成本。可報告分部間存在不對稱分 配，這是由於本集團在分配利息收入、折舊 及攤銷、出售物業、機器及設備虧損、指定 按公允值計入損益之金融資產之收益或損失 及可供出售投資至各分部時，並未向各分部 分配相關銀行結餘、可折舊資產、物業、機 器及設備以及該等相關金融工具。此乃向主 要營運決策者報告以作資源分配及表現評估 的基準。 分部間銷售按現行市場利率收取費用。 分部資產及負債 本集團按可報告分部劃分的資產及負債分析 如下： 於二零零九年十二月三十一日 5. 收入及分部資料（續） 5. REVENUE AND SEGMENT INFORMATION (Continued) Segment revenues and results (Continued) The accounting policies of the reportable segments are the same as the Group’s accounting policies described in note 3. Segment profit represents the profit earned by each segment without allocation of central administration costs, directors’ salaries, and finance costs. There was asymmetrical allocations to reportable segments because the Group allocates interest income, depreciation and amortisation, loss on disposal of property, plant and equipment, gains or losses on financial assets as at FVTPL and available-for-sale investments to each segment without allocating the related bank balances, depreciable assets, property, plant and equipment, and those relevant financial instruments. This is the measure reported to the chief operating decision maker for the purposes of resource allocation and performance assessment. Inter-segment sales are charged at prevailing market rates. Segment assets and liabilities The following is an analysis of the Group’s assets and liabilities by reportable segment: As at 31 December 2009 Optical components Optoelectronic products Optical instruments Total 光學零件 光電產品 光學儀器 綜合 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Assets 資產 Account receivables 貿易應收款項 142,879 91,106 22,848 256,833 Inventories 存貨 62,600 63,393 22,438 148,431 Segment assets 分部資產 205,479 154,499 45,286 405,264 Unallocated assets 未分配資產 1,416,564 Total assets 總資產 1,821,828 Liabilities 負債 Segment liability - account payables 分部負債－貿易應付款項 120,204 66,610 25,439 212,253 Unallocated liabilities 未分配負債 160,172 Total liabilities 負債總額 372,425