貿易通 2021 年年報

157 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） 4 分部報告（續） (i) 於報告日與現有客戶簽訂的合約 預期在未來將確認的收益 於二零二一年十二月三十一日，概無 分配至本集團的現有合約下剩餘履約 責任的交易價格（二零二零年：無）。 此金額指自客戶與本集團訂立的服務 合約預期將於未來確認的收益。 本集團已就其提供服務的銷售合約應 用下列《香港財務報告準則》第 15 號第 121 段的可行權宜方法，致使倘符合下 列任何一項條件，則上述資料不會包 括收益資料： (a) 履約責任屬於原先預期年期為 一年或以下的合約的一部分； 或 (b) 實體應用《香港財務報告準則》 第 15.B16 號的可行權宜方法， 致使按其有權出具發票的金額 確認收益，其直接對應實體至 今已完成履約的客戶價值（如實 體就所提供每個服務小時收取 固定金額的服務合約）。 (ii) 地區資料 由於本集團絕大部分收益及經營溢利 均來自香港業務，因此並無呈列地區 資料。 4 Segment reporting (Continued) (i) Revenue expected to be recognised in the future arising from contracts with customers in existence at the reporting date As at 31 December 2021, there is no transaction price allocated to the remaining performance obligations under the Group’s existing contracts (2020: Nil). This amount represents revenue expected to be recognised in the future from services contracts entered into by the customers with the Group. The Group has applied the following practical expedients in paragraph 121 of HKFRS 15 to its sales contracts for provision of services such that the above information does not include information about the revenue if either of the following conditions is met: (a) the performance obligation is part of a contract that has an original expected duration of one year or less; or (b) the entity applies the practical expedient in HKFRS 15.B16 such that it recognises revenue at the amount to which it has a right to invoice, which corresponds directly to the value to the customer of the entity’s performance completed to date (e.g. a service contract in which the entity bills a fixed amount for each hour of service provided). (ii) Geographic information No geographic information is shown as the revenue and operating profit of the Group is substantially derived from activities in Hong Kong.