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(ii) Contract  modification
The Group applies judgements in determining 
whether a contract modification should be 
treated as a new contract or a prospective 
change to an existing contract, or accounted 
for through a cumulative catch-up adjustment 
to revenue, by considering the nature of the 
goods and services, and sales price data.
The Group judges a contract modification 
as a separate contract when the increase in 
contract scope is due to additional distinct 
promised goods or services and the price 
increases reflect the SSP of such goods or 
services plus any appropriate adjustments. 
Otherwise, a contract modification is judged 
as a prospective change to an existing contract 
when the remaining goods or services are 
distinct from those transferred before the 
date of the modification, or accounted for as 
cumulative catch-up adjustment to the revenue 
when the new or remaining goods or services 
are not distinct from those transferred.
(b) Sources of estimation uncertainty
Key sources of estimation uncertainty are as 
follows: