Annual Report 2021

206 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 6. 營運分部（續） 分部收入及業績（續） 分部間銷售按現行市價入賬。 營運分部的會計政策與附註 3 所述的本集團 會計政策相同。分部溢利指由各分部所賺 取的溢利，但並無攤分未分配附屬公司的 收入和開支以及中央行政成本（包括董事酬 金、分佔聯營公司業績及融資成本）。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、機器及設備收益或虧損 至各分部時，並未向各分部分配相關銀行 結餘、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。 6. OPERATING SEGMENTS (Continued) Segment revenues and results (Continued) Inter-segment sales are charged at prevailing market rates. The accounting policies of the operating segments are the same as the Group’s accounting policies described in Note 3. Segment profit represents the profit earned by each segment without allocation of income and expenses of unallocated subsidiaries and central administration costs including directors’ emoluments, share of results of associates and finance costs. There were asymmetrical allocations to operating segments because the Group allocates interest income, government grants, depreciation and amortisation and gain or loss on disposal of property, plant and equipment to each segment without allocating the related bank balances, 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.