107 / 159
Annual Report 2016
二零一六年年報
105
Notes to the Financial Statements
財務報表附註
3 Revenue
The principal activity of the Group is the provision of front-end
Government Electronic Trading Services (“GETS”) for processing certain
official trade-related documents. The principal activities of the subsidiaries
are set out in
Note 15
to the financial statements.
Revenue represents the value of services provided and goods supplied
to customers. The amount of each significant category of revenue
recognised during the year is disclosed in
Note 4
.
Details of concentrations of credit risk arising from customers are set out
in
Note 26(a)
.
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 processing trade-
related government documents and business-related
documents. It can be further divided into two sub-
segments as follows:
GETS
This sub-segment generates income
from customers using Tradelink’s
electronic front-end solutions for
processing certain government trade-
related documents.
Commercial
services
This sub-segment generates income
from the electronic logistics platform
for facilitating information flows
among the trade logistics and finance
industries.
Security
solutions:
This segment generates income from the provision of
security products, digital certificates, security solutions and
mobile security solutions.
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.
3
收益
本集團的主要業務是提供處理若干政府貿易相關文件
的前端政府電子貿易服務（「
GETS
」）。附屬公司的主要
業務載於財務報表
附註
15
。
收益包括已為客戶提供服務及供應貨品的價值。年
內，已確認的各主要收益項目的金額載於
附註
4
。
來自客戶的集中信貸風險詳情載於
附註
26(a)
。
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的文件及
商業相關文件帶來收入，其可進一步拆
分為下列兩個支部：
GETS
此支部透過客戶使用貿易通
所提供處理若干政府貿易相
關文件的電子前端解決方案
帶來收入。
商業服務 此支部透過提供電子物流平
台便利貿易物流及金融業的
資訊交流而帶來收入。
保安方案： 此分部透過提供保安產品、數碼證書、
保安方案及移動保安方案帶來收入。
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的費用及銷售額
以及所產生的開支而分配至有關分部。用於報告分部
業績的計量方式為「除利息、稅項及折舊前溢利」。