貿易通 2021 年年報

150 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (u) 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 不會加總呈報，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，則可加總呈報。 (v) 其他合約成本 其他合約成本乃獲取客戶合約的增支 成本或客戶履約的成本，有關成本並 無如存貨、物業、廠房及設備（見 附註 1(e) ）或無形資產資本化。 獲取合約的增支成本乃本集團用以取 得與客戶的合約的成本，增支銷售佣 金等有關金額將不會於合約確認前產 生。倘獲取客戶合約的增支成本與未 來報告期間將予確認的收益有關，則 該成本於產生時資本化，而成本亦預 期將予撥回。獲取合約的其他成本則 於產生時確認開支。 1 Significant accounting policies (Continued) (u) 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. (v) Other contract costs Other contract costs are either the incremental costs of obtaining a contract with a customer or the costs to fulfil a contract with a customer which are not capitalised as inventory, property, plant and equipment (see Note 1(e) ) or intangible assets. Incremental costs of obtaining a contract are those costs that the Group incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained e.g. an incremental sales commission. Incremental costs of obtaining a contract are capitalised when incurred if the costs relate to revenue which will be recognised in a future reporting period and the costs are expected to be recovered. Other costs of obtaining a contract are expensed when incurred.