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 142 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： 收益確認 誠如政策 附註 1(d) 所述，提供若干服務的收 益隨時間確認。該等收益及未完成項目的溢 利確認取決於估計合約的總結果，以及屆時 已完成的工作。根據本集團最近的經驗及本 集團提供服務的性質，本集團已於其認為工 作已足夠進度時作出估計，故合約的有關結 果可合理計量。到目前為止，相關合約資產 已於 附註 19 披露，並不包括本集團最終可能 自屆時已完成的工作變現所得溢利。此外， 實際結果以總成本或收益計算，有關金額可 能高於或低於報告期末估計的金額，並可能 影響未來年度確認收益及溢利為當時錄得金 額的調整。 商譽 附註 15(b) 披露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。 2 Accounting estimates and judgements Key sources of estimation uncertainty in relation to the preparation of these financial statements are as follows: Revenue recognition As explained in policy Note 1(d) , revenue from provision of certain services is recognised over time. Such revenue and profit recognition on uncompleted projects is dependent on estimating the total outcome of the contract, as well as the work done to date. Based on the Group’s recent experience and the nature of the services undertaken by the Group, the Group has made estimates of the point at which it considered the work was sufficiently advanced such that the outcome of the contract can be reasonably measured. Until this point is reached the related contract assets disclosed in Note 19 do not include profit which the Group might eventually realise from the work done to date. In addition, actual outcomes in terms of total cost or revenue may be higher or lower than estimated at the end of the reporting period, which would affect the revenue and profit recognised in future years as an adjustment to the amounts recorded to date. 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.