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 160 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Revenue from contracts with customers Information about the Group’s accounting policies relating to revenue from contracts with customers is provided in Notes 5 and 29. Leases The Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception of the contract. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee Allocation of consideration to components of a contract For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. The Group applies practical expedient not to separate non-lease components from lease component, and instead account for the lease component and any associated non-lease components as a single lease component. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 客戶合約收入 本集團與客戶合約有關的會計政策相 關資料載於附註 5 及附註 29 。 租賃 本集團根據香港財務報告準則第 16 號 的定義於合約開始評估該合約是否為 租賃或包含租賃。除非合約的條款及 條件其後出現變動，否則有關合約將 不予重新評估。 本集團作為承租人 分配代價至合約的組成部分 對於包含一項租賃組成部分及一項或 多項額外租賃或非租賃部分之合約而 言，本集團根據租賃組成部分的相對 獨立價格及非租賃組成部分的獨立價 格總和，將合約代價分配至各租賃組 成部分。 本集團應用實際權宜方法不從租賃組 成部分中分拆非租賃組成部分，而是 將各租賃組成部分及任何相關非租賃 組成部分作為單一租賃組成部分入賬。