Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 55 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.1 Impacts and changes in accounting policies of application on HKFRS 15 Revenue from Contracts with Customers (Continued) 2.1.1Key changes in accounting policies resulting from application of HKFRS 15 (Continued) • the Group’s performance creates and enhances an asset that the customer controls as the Group performs; or • the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. Otherwise, revenue is recognised at a point in time when the customer obtains control of the distinct good or service. The revenue of the Group arising from sales of optical components, optoelectronic products and optical instruments is recognised at a point of time. Under the transfer-of-control approach in HKFRS 15, revenue from these sales is recognised 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. A contract liability represents the Group’s obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. 2. 主要會計政策（續） 2.1 應用香港財務報告準則第 15 號客戶合約 收入的會計政策影響及變動（續） 2.1.1 應用香港財務報告準則第 15 號導致會計 政策的主要變動（續） • 本集團之履約創建或強化一資產，該資 產於創建或強化之時即由客戶控制；或 • 本集團的履約並未產生對本集團有替代 用途的資產，且本集團對迄今已完成履 約之款項具有可執行之權利。 否則，收入於客戶獲得商品或服務控制權的 時間點確認。 本集團於銷售光學零件、光電產品及光學儀 器時確認收入。根據香港財務報告準則第 15 號內之控制權轉移法，來自銷售額之收益一 般於獲客戶接收時（即客戶有能力指示產品用 途及取得產品絕大部分餘下利益之時）確認。 合約負債指本集團因已自客戶收取對價（或已 可自客戶收取對價），而須轉讓商品或勞務予 客戶之義務。