Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 183 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 6. OPERATING SEGMENTS (Continued) Segment assets and liabilities The accounting policies of the operating 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 including Directors’ salaries, other income, 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, government grants, depreciation and amortisation and gain or loss on disposal of property, plant and equipment to each segment without allocating the related bank balances, deferred income, property, plant and equipment and intangible assets to those segments. This is the measure reported to the Board of Directors for the purposes of resource allocation and performance assessment. Inter-segment sales are charged at prevailing market rates. The following is an analysis of the Group’s assets and liabilities by operating and reportable segments: As at 31 December 2019 Optical Components Optoelectronic Products Optical Instruments Total 光學零件 光電產品 光學儀器 總額 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 Trade receivables 貿易應收款項 2,386,069 5,934,133 38,101 8,358,303 Bill receivables 應收票據 512,442 242,141 3,728 758,311 Inventories 存貨 1,048,014 4,028,794 69,154 5,145,962 Total segment assets 分部資產總值 3,946,525 10,205,068 110,983 14,262,576 Unallocated assets 未分配資產 16,430,495 Consolidated assets 總資產 30,693,071 Liabilities 負債 Trade payables 貿易應付款項 1,858,677 6,572,271 73,568 8,504,516 Note payables 應付票據 171,024 938,789 12,223 1,122,036 Total segment liabilities 分部負債總額 2,029,701 7,511,060 85,791 9,626,552 Unallocated liabilities 未分配負債 8,340,342 Consolidated liabilities 總負債 17,966,894 6. 營運分部（續） 分部資產及負債 營運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，但並無攤分中央行政成本（包括 董事薪金、其他收益、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 分配利息收入、政府補助金、折舊及攤銷 以及出售物業、機器及設備收益或虧損至 各分部時，並未向各分部分配相關銀行結 餘、遞延收入、物業、機器及設備以及無 形資產。此乃向董事會報告以作資源分配 及表現評估的基準。 分部間銷售按現行市價入賬。 本集團按營運及可報告分部劃分的資產及 負債分析如下： 於二零一九年十二月三十一日