貿易通 2021 年年報

154 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 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： 此分部透過本集團的政府電 子貿易服務及供應鏈應用方 案帶來收入。 身份管理： 此分部透過提供數碼證書服 務、保安產品及身份管理生 物特徵認證解決方案帶來收 入。 其他服務： 此分部透過紙張轉換電子文 件服務帶來處理費，以及透 過支付科技解決方案及其他 項目帶來收入。 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」。 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 the Group’s Government Electronic Trading Services and supply chain solutions. Identity Management: This segment generates income from the provision of digital certificate services, security products and biometric-based authentication solutions for identity management. Other Services: This segment comprises handling fees for paper-to-electronic conversion services, income from payment technology solutions and other projects. 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.