Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 206 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 5. REVENUE (Continued) (iii)Transaction price allocated to the remaining performance obligation for contracts with customers The Group’s contracts have an original expected duration of one year or less, as permitted under HKFRS 15, the transaction price allocated to the remaining performance obligations is not disclosed. 6. OPERATING SEGMENTS Information reported to the board of directors, being the chief operating decision maker (“ CODM ”), for the purpose of resource allocation and assessment of segment performance focuses on types of goods delivered because the board of directors has chosen to organise the Group among different major products. No operating segments identified by CODM have been aggregated in arriving at the reportable segments of the Group. Specifically, the Group’s operating segments under HKFRS 8 Operating Segments are as follows: 1. Optical Components 2. Optoelectronic Products 3. Optical Instruments 5. 收入（續） (iii) 分配至客戶合約剩餘履約責任 的交易價格 本集團合約的初始預期期限為一年或 更短，如香港財務報告準則第 15 號所 允許，不披露分配予剩餘履約責任的 交易價格。 6. 營運分部 就資源分配及分部表現評估向董事會（即主 要營運決策者（「 主要營運決策者 」））所呈 報的資料側重於交付產品之類型，因為董 事會已選擇按不同主要產品組織本集團。 於達致本集團的可報告分部時，主要營運 決策者所得出的營運分部概無經合計。 具體而言，根據香港財務報告準則第 8 號 營 運分部 ，本集團營運分部如下所示： 1. 光學零件 2. 光電產品 3. 光學儀器