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Annual Report 2016
二零一六年年報
103
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(s) 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.
(t) 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.
2 Accounting estimates and judgements
Key sources of estimation uncertainty in relation to the preparation of
these financial statements are as follows:
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.
1
主要會計政策（續）
(s)
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。
(t)
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綜合呈
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，則可綜合呈報。
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：
商譽
附註
15(b)
載列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。