Tradelink 2020 Interim Report

32 Tradelink Electronic Commerce Limited  Interim Report 2020 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2020 截至二零二零年六月三十日止六個月 2 會計政策變動 香港會計師公會頒佈了以下於本集團本會計期間 首次生效的《香港財務報告準則》的修訂： • 香港財務報告準則第 3 號（修訂）， 業務定義 • 香港財務報告準則第 16 號（修訂）， Covid-19 相關的租金優惠 該等變動對本中期財務報告當前或過往期間本集 團已編製或呈列的業績及財務狀況並無重大影 響。本集團並無採納於本會計期間仍未生效的任 何新訂準則或詮釋。 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」。 2 Changes in accounting policies The HKICPA has issued the following amendments to HKFRSs that are first effective for the current accounting period of the Group: • Amendments to HKFRS 3, Definition of a Business • Amendment to HKFRS 16, Covid-19-Related Rent Concessions None of these developments have 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 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 processing government trade-related 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.