貿易通 2020 年年報

142 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 1 主要會計政策（續） (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) (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.