貿易通2018年中報

46 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 3 收益 本集團的主要業務為提供處理若干政府有關貿易 文件的政府電子貿易服務（「 GETS 」）。 收益指向客戶所提供服務及所供應貨品的價值。 期內，各主要收益類別的已確認金額於 附註 4 中披 露。 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的費用及銷 售額以及所產生的開支而分配至有關分部。用於 報告分部業績的計量方式為「除利息、稅項及折舊 前溢利」。 截至二零一七年六月三十日止期間，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 年六月三十日止期間，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 business of the Group is the provision of Government Electronic Trading Services (“GETS”) for processing certain official trade-related documents. Revenue represents the value of services provided and goods supplied to customers. The amount of each significant category of revenue recognised during the period is disclosed in Note 4. 4 Segment reporting The Board 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 period ended 30 June 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 period ended 30 June 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.