Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 74 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 3B.SEGMENT INFORMATION (Continued) Segment profit represents the profit earned by each segment without allocation of corporate items including unallocated other income, other gains and losses, unallocated central administration costs, and finance costs and share of results of associates. There were asymmetrical allocations to operating segments because the Group allocates interest income, government grants, depreciation and amortisation and gain on disposal of property, plant and equipment and right-of-use assets to each segment without allocating the related cash and cash equivalent, 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. For the purposes of monitoring segment performances and allocating resources between segments: • Trade receivables, bill receivables and inventories are allocated to the respective operating and reportable segments. All other assets are unallocated assets, which are not regularly reported to the board of directors. • Trade payables and accrued purchases and note payables are allocated to the respective operating and reportable segments. All other liabilities are unallocated liabilities, which are not regularly reported to the board of directors. 3B. 分部資料（續） 分部溢利指由各分部所賺取的溢利，但並 無攤分企業項目，包括未分配其他收益、 其他收益及虧損、未分配中央行政成本及 融資成本以及分佔聯營公司的業績。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、機器及設備以及使用權 資產的收益至各分部時，並未向該等分 部分配相關現金及現金等值項目、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。 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 配至相應的營運及可報告分部。所有 其他資產均指不定期向董事會報告的 未分配資產。 • 貿易應付款項及應計採購額和應付票 據均分配至相應的營運及可報告分 部。所有其他負債均指不定期向董事 會報告的未分配負債。