貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 147 4 分部報告（續） (i) 於報告日與現有客戶簽訂的合約預 期在未來將確認的收益 於二零一九年十二月三十一日，概無分 配至本集團的現有合約下剩餘履約責任 的 交 易 價 格（二 零 一 八 年：港 幣 58,162,000 元）。此金額指自客戶與本集 團訂立的服務合約預期將於未來確認的 收益。當完成工作時，本集團將於未來 確認預期收益，其預期將於未來 12 至 24 個月發生。 本集團已就其提供服務的銷售合約應用 下列《香港財務報告準則》第 15 號第 121 段的可行權宜方法，致使倘符合下列任 何一項條件，則上述資料不會包括收益 資料： (a) 履約責任屬於原先預期年期為一年 或以下的合約的一部分；或 (b) 實體應用《香港財務報告準則》第 15.B16 號的可行權宜方法，致使按 其有權出具發票的金額確認收益， 其直接對應實體至今已完成履約的 客戶價值（如實體就所每個提供服 務小時收取固定金額的服務合約）。 (ii) 地區資料 由於本集團絕大部分收益及經營溢利均 來自香港業務，因此並無呈列地區資料。 5 其他收益淨額 於二零一九年，本集團成功自香港政府設立 的創新及科技基金（「該基金」）下的企業支援 計劃及投資研發現金回贈計劃申請資金支 援。該基金旨在透過向研發項目符合若干條 件的商業機構提供財務資助，鼓勵創新。 4 Segment reporting (Continued) (i) Revenue expected to be recognised in the future arising from contracts with customers in existence at the reporting date As at 31 December 2019, there is no transaction price allocated to the remaining performance obligations under the Group’s existing contracts (2018: HK$58,162,000). This amount represents revenue expected to be recognised in the future from services contracts entered into by the customers with the Group. The Group will recognise the expected revenue in future when or as the work is completed, which is expected to occur over the next 12 to 24 months. The Group has applied the following practical expedients in paragraph 121 of HKFRS 15 to its sales contracts for provision of services such that the above information does not include information about the revenue if either of the following conditions is met: (a) the performance obligation is part of a contract that has an original expected duration of one year or less; or (b) the entity applies the practical expedient in HKFRS 15.B16 such that it recognises revenue at the amount to which it has a right to invoice, which corresponds directly to the value to the customer of the entity’s performance completed to date (e.g. a service contract in which the entity bills a fixed amount for each hour of service provided). (ii) Geographic information No geographic information is shown as the revenue and operating profit of the Group is substantially derived from activities in Hong Kong. 5 Other net income 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Government grants 政府補助金 967 — Net gain on disposal of debt securities measured at FVOCI 出售透過其他全面收益按 公允價值計量的債務證券 的收益淨額 218 — Other income 其他收入 426 — Gain on disposal of an associate 出售一間聯營公司的收益 — 405 1,611 405 In 2019, the Group successfully applied for funding support from the Enterprise Support Scheme and the Research and Development Cash Rebate Scheme under Innovation and Technology Fund (“the Fund”), set up by the Hong Kong Government. The purpose of the Fund is to encourage innovation by granting financial assistance to commercial entities whose research and development projects meet certain criteria.