貿易通2018年年報

155 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 3 收益 本集團的主要業務是提供處理若干政府貿易 相關文件的政府電子貿易服務（「 GETS 」）。附 屬公司的主要業務載於財務報表 附註 15 。 收益包括已為客戶提供服務及供應貨品的價 值。本集團全部的收益均於《香港財務報告 準則》第 15 號，來 自客戶合約的收益 範疇內。 年內，各主要收益項目的已確認金額於 附註 4 披露。 來自客戶的集中信貸風險詳情載於 附註 26(a) 。 4 分部報告 本集團董事會會按業務分部審閱內部報告， 以評估表現及分配資源。本集團已確定下列 可呈報分部： 電子商貿： 此分部透過處理政府有關貿易文件及供 應鏈解決方案帶來收入。 身份管理 （前稱保安 方案）： 此分部透過提供保安產品、數碼證書、 保安方案及身份管理生物特徵認證解決 方案帶來收入。 其他服務： 此分部透過把紙張表格轉換為電子信息 帶來處理費，以及透過提供技術支援及 其他項目服務帶來收入。 收益及開支乃參考可呈報分部所帶來費用及 銷售額以及所產生開支而分配至有關分部。 用於可呈報分部業績的計量方式為「除利息、 稅項及折舊前溢利」。 截至二零一七年十二月三十一日止年度，已 呈報電子商貿的子分部（即分別處理政府貿 易有關文件的 GETS 及商業相關文件的商業服 務）。截至二零一八年十二月三十一日止年 度，鑒於貿易及物流業在經營環境不斷轉變 的整體電子商業策略發展，兩個子分部以電 子商貿分部呈列。 3 Revenue The principal activity of the Group is the provision of Government Electronic Trading Services (“GETS”) for processing certain official trade-related documents. The principal activities of the subsidiaries are set out in Note 15 to the financial statements. Revenue represents the value of services provided and goods supplied to customers. All of the Group’s revenue is within the scope of HKFRS 15, Revenue from contracts with customers . The amount of each significant category of revenue recognised during the year is disclosed in Note 4 . Details of concentrations of credit risk arising from customers are set out in Note 26(a) . 4 Segment reporting The Board of Directors of the Group reviews the internal reporting by segments to assess performance and allocate resources. The Group has identified the following reportable segments: E-Commerce: This segment generates income from processing government trade-related documents and supply chain solutions. Identity Management (previously known as Security Solutions): This segment generates income from the provision of security products, digital certificates, security solutions and biometric-based authentication solutions for identity management. Other Services: This segment comprises handling fees for the conversion of paper form to electronic messages, income from the provision of technical support and other project services. Revenue and expenses are allocated to the reportable segments with reference to fees and sales generated and the expenses incurred by those segments. The measure used for reporting segment results is profit before interest, taxation and depreciation. For the year ended 31 December 2017, the sub-segments of E-Commerce, being GETS and Commercial Services for the processing of government trade-related documents and the business-related documents respectively, were reported. For the year ended 31 December 2018, the two sub-segments were presented as E-Commerce segment in the view of the strategic development of our overall E-Commerce business for the trade and logistics industry in the light of the changing operating environment.