貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 140 1 主要會計政策（續） (t) 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。現金及現 金等值根據 附註 1(k) 所載的政策評估預 期信貸虧損。 (u) 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 會加總呈報，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，則可加總呈報。 (v) 其他合約成本 其他合約成本乃獲取客戶合約的增支成 本或客戶履約的成本，有關成本並無如 存貨、物業、廠房及設備（見 附註 1(e) ） 或無形資產資本化。 獲取合約的增支成本乃本集團用以取得 與客戶的合約的成本，增支銷售佣金等 有關金額將不會於合約確認前產生。倘 獲取客戶合約的增支成本與未來報告期 間將予確認的收益有關，則該成本於產 生時資本化，而成本亦預期將予撥回。 獲取合約的其他成本則於產生時確認開 支。 1 Significant accounting policies (Continued) (t) 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. Cash and cash equivalents are assessed for ECL in accordance with the policy set out in Note 1(k) . (u) 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. (v) Other contract costs Other contract costs are either the incremental costs of obtaining a contract with a customer or the costs to fulfil a contract with a customer which are not capitalised as inventory, property, plant and equipment (see Note 1(e) ) or intangible assets. Incremental costs of obtaining a contract are those costs that the Group incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained e.g. an incremental sales commission. Incremental costs of obtaining a contract are capitalised when incurred if the costs relate to revenue which will be recognised in a future reporting period and the costs are expected to be recovered. Other costs of obtaining a contract are expensed when incurred.