Tradelink 2024 Interim report

48 Tradelink Electronic Commerce Limited Interim Report 2024 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註（續） 3 收益 本集團主要業務為提供處理若干貿易相關官方 文件的政府電子貿易服務（「 GETS 」）。 收益指已為客戶提供的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。 期內各主要收益項目的已確認金額於 附註 4 披 露。 4 分部報告 董事會會按分部審閱內部報告，以評估表現及 分配資源。本集團已識別下列可呈報分部： 電子商貿： 此分部透過本集團的 GETS 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： 此分部包括紙張轉換電子文件 服務的處理費，以及支付科技 解決方案及其他項目帶來的收 入。 收益及開支乃參考可呈報分部所帶來的費用及 銷售額以及所產生的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」。 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 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 GETS 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, and 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.