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 208 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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 corporate items including unallocated other income, other gains and losses, unallocated central administration costs, and finance costs and share of results of associates. 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 cash and cash equivalents, 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. 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，但並無攤分企業項目，包括 未分配其他收益、其他收益及虧損、未分 配中央行政成本及融資成本以及分佔聯營 公司業績。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 部分配相關現金及現金等值項目、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。