貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 43 二零二一年中期報告 貿易通電子貿易有限公司 3 收益 本集團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 」）。 收益包括已為客戶提供服務及供應貨品的 價值。本集團全部的收益均於《香港財務報 告準則》第 15 號， 來自客戶合約的收益 範疇 內。本期間各主要收益項目的已確認金額 於 附註 4 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 易文件及供應鏈應用方案帶 來收入。 身份管理： 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費用 及銷售額以及所產生開支而分配至有關分 部。用於可呈報分部業績的計量方式為「除 利息、稅項及折舊前溢利」。 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. All of the Group’s revenue is within the scope of HKFRS 15, Revenue from contracts with customers . The amount of each significant category of revenue recognised during the period is disclosed in Note 4 . 4 Segment reporting The Board of Directors 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 p r o c e s s i ng go v e r nme n t t r a d e - r e l a t e d documents and supply chain solutions. Identity Management: 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.