Interim Report 2016

舜宇光學科技（集團）有限公司 2016 中期報告 47 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2016 截至二零一六年六月三十日止六個月 3. SEGMENT INFORMATION (Continued) As at 31 December 2015 Segment profit (loss) represents the profit (loss) earned by each segment without allocation of central administration costs, Directors’ salaries, certain other gains or losses, share of results of associates, and finance costs. There were asymmetrical allocations to operating segments because the Group allocates interest income, depreciation and amortisation and gain on disposal of property, plant and equipment to each segment without allocating the related bank balances, depreciable assets and the relevant financial instruments to those segments. 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. For the purposes of monitoring segment performances and allocating resources between segments: • trade receivables, bill receivables and inventories are allocated to the respective operating segments. All other assets are unallocated assets, which are not regularly reported to the Board of Directors. • trade payables and note payables are allocated to the respective operating segments. All other liabilities are unallocated liabilities, which are not regularly reported to the Board of Directors. 3. 分部資料（續） 於二零一五年十二月三十一日 Optical Components Optoelectronic Products Optical Instruments Segments’ total Unallocated Total 光學零件 光電產品 光學儀器 分部總額 未分配 總額 RMB’000 RMB’000 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 人民幣千元 人民幣千元 (audited) (audited) (audited) (audited) (audited) (audited) （經審核） （經審核） （經審核） （經審核） （經審核） （經審核） Total assets 總資產 961,865 2,702,545 66,676 3,731,086 3,905,208 7,636,294 Total liabilities 總負債 (419,414) (2,071,581) (44,445) (2,535,440) (1,255,963) (3,791,403) 分部溢利（虧損）指由各分部所賺取的溢利 （虧損），但並無攤分中央行政成本、董事 薪金、若干其他收益或虧損、分佔聯營公司 業績及融資成本。營運分部間存在不對稱分 配，這是由於本集團在將利息收入、折舊及 攤銷、出售物業、機器及設備虧損分配至各 分部時，並未向各分部分配相關銀行結餘、 可折舊資產及該等分部的相關金融工具。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價入賬。 就監察分部表現及在分部間分配資源而言： • 貿易應收款項、應收票據及存貨均分配 至相對的營運分部。所有其他資產為未 分配資產，且不會定期向董事會報告該 等資產。 • 貿易應付款項及應付票據均分配予各營 運分部。所有其他負債為未分配負債， 且不會定期向董事會報告該等負債。