37 / 67
貿易通電子貿易有限公司
二零一七年中期報告
35
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
2
會計政策變動
香港會計師公會已頒佈數個《香港財務報告準則》的修
訂，並於本集團的本會計期間首次生效。該等改進概
無對本集團本期間或過往期間中期財務報告就業績及
財務狀況的編製或呈列方式有重大影響。
本集團並無應用任何於本會計期間尚未生效的新訂準
則或詮釋。
3
收益
本集團的主要業務為提供處理若干政府有關貿易文件
的前端政府電子貿易服務（「
GETS
」）。
收益指向客戶所提供服務及所供應貨品的價值。期
內，各主要收益項目的已確認金額載於
附註
4
。
2 Changes in accounting policies
The HKICPA has issued several amendments to HKFRSs that are first
effective for the current accounting period of the Group. None of these
developments has had a material effect on how the Group’s results and
financial position for the current or prior periods have been prepared or
presented in this interim financial report.
The Group has not applied any new standard or interpretation that is not
yet effective for the current accounting period.
3 Revenue
The principal business of the Group is the provision of front-end Government
Electronic Trading Services (“GETS”) for processing certain official trade-
related documents.
Revenue represents the value of services provided and goods supplied to
customers. The amount of each significant category of revenue recognised
during the period is disclosed in
Note 4
.