貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 118 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (d) 收益及其他收入（續） 有關本集團收益及其他收入確認政策的 進一步詳情如下： (i) 交易費、處理費及登記費 有關收益乃於服務的控制權已轉至 客戶後確認。 (ii) 年費 有關收益乃參考登記年期而按時間 比例確認。 (iii) 貨品銷售 貨品銷售收益於貨品的控制權已轉 至客戶，並扣除任何交易折扣後確 認。 (iv) 股息 來自非上市投資的股息收入乃於股 東收取股息的權利獲確立時確認。 (v) 利息收入 利息收入乃採用實際利率法於累計 時確認。就透過其他全面收益按公 允價值計量且非信貸減值的金融資 產而言，實際利率應用於資產的賬 面總值。就信貸減值的金融資產而 言，實際利率應用於資產的攤銷成 本（即虧損撥備的賬面總值） （見附註 1(k)(i) ） 。 (vi) 服務收入 服務收入乃於相關服務的控制權已 轉至客戶，並扣除任何交易折扣後 確認。 倘合約的結果可合理計量，合約的 收益透過成本法隨時間續步確認， 即根據相關估計總成本產生的實際 成本比例確認。 倘合約的結果不可合理計量，收益 僅確認預期可收回的合約成本。 1 Significant accounting policies (Continued) (d) Revenue and other income (Continued) Further details of the Group’s revenue and other income recognition policies are as follows: (i) Transaction fees, handling fees and registration fees Revenue is recognised when the control over the services have been transferred to customers. (ii) Annual subscription fees Revenue is recognised on a time-apportioned basis by reference to the period of the subscription. (iii) Sale of goods Revenue from sale of goods is recognised when the control of the goods have been transferred to customers and is after deduction of any trade discounts. (iv) Dividends Dividend income from unlisted investments is recognised when the shareholder’s right to receive payment is established. (v) Interest income Interest income is recognised as it accrues using the effective interest method. For financial assets measured at FVOCI that are not credit-impaired, the effective interest rate is applied to the gross carrying amount of the asset. For credit-impaired financial assets, the effective interest rate is applied to the amortised cost (i.e. gross carrying amount net of loss allowance) of the asset (see Note 1(k)(i) ). (vi) Services income Services income is recognised when the control of the relevant services have been transferred to customers and is after deduction of any trade discounts. When the outcome of a contract can be reasonably measured, revenue from the contract is recognised progressively over time using the cost-to-cost method, i.e. based on the proportion of the actual costs incurred relative to the estimated total costs. When the outcome of the contract cannot be reasonably measured, revenue is recognised only to the extent of contract costs incurred that are expected to be recovered.