貿易通 2021 年年報

123 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (d) 收益及其他收入（續） 倘合約載有超過 12 個（續）月提供重大 融資利益予客戶的融資部分，收益則 按應收款項的現行價值計量，並透過 可能於與客戶的個別融資交易中反映 的貼現率貼現，而利息收入則透過實 際利率法個別累計。倘合約載有提供 重大融資利益予本集團的融資部分， 該合約下確認的收益包括透過實際利 率法於合約義務中計算的利息開支。 本集團善用《香港財務報告準則》第 15 號第 63 段的可行權宜方法的優勢，倘 融資期為 12 個月或以下，並無調整重 大融資部分下任何影響的代價。 有關本集團收益及其他收入確認政策 的進一步詳情如下： (i) 交易費、處理費及登記費 有關收益乃於服務的控制權已 轉至客戶後確認。 (ii) 年費 有關收益乃參考登記年期而按 時間比例確認。 (iii) 貨品銷售 貨品銷售收益於貨品的控制權 已轉至客戶，並扣除任何交易 折扣後確認。 (iv) 股息 來自非上市投資的股息收入乃 於股東收取股息的權利獲確立 時確認。 1 Significant accounting policies (Continued) (d) Revenue and other income (Continued) Where the contract contains a financing component which provides a significant financing benefit to the customer for more than 12 months, revenue is measured at the present value of the amount receivable, discounted using the discount rate that would be reflected in a separate financing transaction with the customer, and interest income is accrued separately under the effective interest method. Where the contract contains a financing component which provides a significant financing benefit to the Group, revenue recognised under that contract includes the interest expense accreted on the contract liability under the effective interest method. The Group takes advantage of the practical expedient in paragraph 63 of HKFRS 15 and does not adjust the consideration for any effects of a significant financing component if the period of financing is 12 months or less. Further details of the Group’s revenue and other income recognition policies are as follows: (i) Transaction fees, handling fees and registration fees Revenue is recognised when the control over the services have been transferred to customers. (ii) Annual subscription fees Revenue is recognised on a time-apportioned basis by reference to the period of the subscription. (iii) Sale of goods Revenue from sale of goods is recognised when the control of the goods have been transferred to customers and is after deduction of any trade discounts. (iv) Dividends Dividend income from unlisted investments is recognised when the shareholder’s right to receive payment is established.