Annual Report 2021

160 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 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） 客戶合約收入（續） • 本集團之履約創建或強化資產，該 資產於本集團履約時即由客戶控 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，收入於客戶獲得不同商品或服 務控制權的時間點確認。 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 讓商品或服務予客戶之義務。 合約成本 獲取合約的增量成本 獲取合約的增量成本是本集團為獲取 客戶合約而產生的成本，即如果沒有 獲得合約，將不會產生有關成本。 倘本集團預期收回該等成本（銷售佣 金），則將有關成本確認為資產。由此 確認的資產隨後按轉讓與資產相關的 商品或服務予客戶一致的系統性基準 於損益攤銷。 倘該等成本原本將在一年內悉數於損 益攤銷，則本集團會應用可行權宜方 法支付所有取得合約的增量成本。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Revenue from contracts with customers (Continued) • the Group’s performance creates or 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. 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. Contract costs Incremental costs of obtaining a contract Incremental costs of obtaining a contract are those costs that the Group incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained. The Group recognises such costs (sales commissions) as an asset if it expects to recover these costs. The asset so recognised is subsequently amortised to profit or loss on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the assets relate. The Group applies the practical expedient of expensing all incremental costs to obtain a contract if these costs would otherwise have been fully amortised to profit or loss within one year.