Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 206 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 5. 收入（續） (ii) 客戶合約的履約責任及收入確 認政策 本集團直接向客戶銷售光學及光學相 關產品。就光學零件、光電產品和光 學儀器的銷售而言，收入於貨品的控 制權轉移時，即取得客戶接受時確 認，即客戶能夠控制貨品的使用及實 質取得此等貨品的所有剩餘利益的時 間點。在顧客取得控制權之前發生的 運輸和裝卸活動被視為履約活動。授 予客戶的信貸期平均為 90 天。本集團 收取的尚未確認收入的銷售的交易價 款，乃確認為合約負債。 涉及光學及光學相關產品的銷售相關 保修不能單獨購買，其是對所銷售產 品符合商定規格的保證。因此，本集 團根據香港會計準則第 37 號列賬保修。 (iii) 分配至客戶合約剩餘履約責任 的交易價格 本集團合約的初始預期期限為一年或 更短，如香港財務報告準則第 15 號所 允許，不披露分配予剩餘履約責任的 交易價格。 5. REVENUE (Continued) (ii) Performance obligations for contracts with customers and revenue recognition policies The Group sells optical and optical-related products directly to customers. For sales of optical components, optoelectronic products and optical instruments, revenue is recognised when control of the goods has transferred, being when customer acceptance has been obtained, which is the point of time when the customer has the ability to direct the use of these products and obtain substantially all of the remaining benefits of these products. Transportation and handling activities that occur before customers obtain control are considered as fulfilment activities. The credit term granted to customers is average 90 days. The transaction price received by the Group is recognised as a contract liability for sales in which revenue has yet been recognised. Sales-related warranties associated with optical and optical- related products cannot be purchased separately and they serve as an assurance that the products sold comply with agreed-upon specifications. Accordingly, the Group accounts for warranties in accordance with HKAS 37. (iii)Transaction price allocated to the remaining performance obligation for contracts with customers The Group’s contracts have an original expected duration of one year or less, as permitted under HKFRS 15, the transaction price allocated to the remaining performance obligations is not disclosed.