Annual Report 2021

159 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 於聯營公司之投資（續） 當本集團削減於聯營公司之所有權權 益但繼續使用權益法時，倘以往於其 他全面收益確認有關削減所有權權益 之盈虧部分將於出售相關資產或負債 時重新分類至損益，則本集團會將該 盈虧重新分類至損益。 倘一間集團實體與本集團聯營公司交 易，與該聯營公司交易所產生之損益 僅在有關聯營公司之權益與本集團無 關的情況下，方會在本集團綜合財務 報表確認。 客戶合約收入 當（或於）滿足履約義務時，本集團確 認收入，即於特定履約義務的相關商 品或服務的「控制權」轉讓予客戶時確 認。 履約義務指不同的商品或服務（或一組 商品或服務）或一系列不同的商品或大 致相同的服務。 控制權隨時間轉移，而倘滿足以下其 中一項標準，則收入乃參照完全滿足 相關履約義務的進展情況而隨時間確 認： • 隨本集團履約，客戶同時取得並耗 用本集團履約所提供的利益； 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Investments in associates (Continued) When the Group reduces its ownership interest in an associate but the Group continues to use the equity method, the Group reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a group entity transacts with an associate of the Group, profits and losses resulting from the transactions with the associate are recognised in the Group’s consolidated financial statements only to the extent of interests in the associate that are not related to the Group. Revenue from contracts with customers The Group recognises revenue when (or as) a performance obligation is satisfied, i.e. when “control” of the goods or services underlying the particular performance obligation is transferred to the customer. A performance obligation represents a good or service (or a bundle of goods or services) that is distinct or a series of distinct goods or services that are substantially the same. Control is transferred over time and revenue is recognised over time by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met: • the customer simultaneously receives and consumes the benefits provided by the Group’s performance as the Group performs;