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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(s)
現金及現金等值
現金及現金等值包括銀行及手頭現金、
於銀行及其他財務機構的活期存款及可
隨時兌換為已知金額現金的短期及高流
通性投資，其價值變動風險並不重大，
並在購入起計三個月內到期。
(t)
分部報告
經營分部及財務報表所呈報的各分部項
目金額，乃根據就分配資源予本集團各
項業務及地區分部及評估其表現而定期
提供予本集團最高層管理人員的財務資
料而確定。
就財務申報而言，個別重要經營分部不
會綜合呈報，但如有關分部具有類似經
濟特徵以及在產品及服務性質、生產程
序性質、客戶類型或類別、分銷產品或
提供服務所採用的方式及監管環境性質
方面類似則除外。如獨立而言並非屬重
要的經營分部共同擁有上述大部分特
徵，則可綜合呈報。
2
會計估計及判斷
就編製此等財務報表而言，導致估計產生不
確定性的主要緣由如下：
商譽
附註
15(b)
載列管理層就確認本集團電子商貿
分部為進行商譽減值評估的合適現金產生單
位時所作的判斷。此外，管理層亦考慮到電
子商貿業務的預測活動量與水平以及現金流
量，並已按風險調整貼現率貼現至現值。上
述預測乃基於若干假設而作出，有關假設乃
根據管理層對業務環境的認識及其對日後表
現的判斷而作出。由於估計的過程及有關未
來的相關假設存在固有的不確定性，因此實
際表現與所預測者或會出現重大差別。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(s) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand,
demand deposits with banks and other financial institutions,
and short-term, highly liquid investments that are readily
convertible into known amounts of cash and which are subject
to an insignificant risk of changes in value, having been within
three months of maturity at acquisition.
(t) Segment reporting
Operating segments, and the amounts of each segment item
reported in the financial statements, are identified from the
financial information provided regularly to the Group’s most
senior executive management for the purposes of allocating
resources to, and assessing the performance of, the Group’s
various lines of business and geographical locations.
Individually material operating segments are not aggregated for
financial reporting purposes unless the segments have similar
economic characteristics and are similar in respect of the nature
of products and services, the nature of production processes,
the type or class of customers, the methods used to distribute
the products or provide the services, and the nature of the
regulatory environment. Operating segments which are not
individually material may be aggregated if they share a majority
of these criteria.
2 Accounting estimates and judgements
Key sources of estimation uncertainty in relation to the preparation
of these financial statements are as follows:
Goodwill
Note 15(b)
discloses management’s judgement in relation to the
identification of the Group’s E-commerce segment as the
appropriate cash generating unit for goodwill impairment
assessment. Further to that, management takes into consideration
the projected volume and activity level and cash flows of the
E-commerce businesses, discounted to present value at a risk-
adjusted discount rate. These projections are based on assumptions
that take into consideration management’s knowledge of the
business environment and their judgement on future performance.
There is inherent uncertainty in the estimation process and the
underlying assumptions relating to the future, and accordingly
actual performance may differ significantly from the projection.