Annual Report 2019

167 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.27 收入確認 （續） 本集團製造及銷售鋼簾線，銅及黃 銅材料銷售，加工及貿易。當產品 的所有權轉移給客戶，產品交付給 客戶，客戶對銷售產品管道和價格 有完全的處理權，並且本集團沒有 未履行的義務而會影響客戶對產 品的接受程度時即可確認收入。當 產品已運至指定地點時，報廢和損 失的風險已轉移給客戶及客戶已按 照銷售合同接受產品，驗收規定已 失效，或本集團有客觀證據表明所 有驗收標準均已滿足。應收賬款在 貨物交付時是無條件的確認，因為 在付款到期之前只需要經過一段時 間。 2.28 每股盈利╱（虧損） (i) 每股基本盈利╱（虧損） 每股基本盈利╱（虧損）之計 算方法為： • 歸屬於本公司擁有人之 溢利╱（虧損），不包括 普通股以外之任何支付 權益成本 • 除以於財政年度內已發 行 普 通 股 之 加 權 平 均 數，並就年內發行之普 通股之紅利元素作出調 整。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.27Revenue recognition (continued) The Group manufactures and sells steel cords, processing and trading of copper and brass products. Revenue is recognised when the control of the products are transferred to the customers at a point in time, when products are delivered to the customers, and there is no unfulfilled obligation that could affect the customers’ acceptance of the products. Delivery occurs when the products have been shipped to the specified location, the risks of obsolescence and loss have been transferred to the customers, and either the customers have accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the Group has objective evidence that all criteria for acceptance have been satisfied. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. 2.28Earnings/(loss) per share (i) Basic earnings/(loss) per share Basic earnings/(loss) per share is calculated by dividing: • the profit/(loss) attributable to owners of the company, excluding any costs of servicing equity other than ordinary shares • by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements in ordinary shares issued during the year.