Annual Report 2019
ANNUAL REPORT 2019 年度報告 115 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 5. 收益及分部資料 (續) 分部資料 (續) 分部收益及業績 (續) 截至二零一八年十二月三十一日止年度 編製可呈報分部資料時採用之會計政策與附註 3 所載之本集團會計政策相同。 分部利潤代表各分部所賺取之利潤,但未分配 中央行政開支及財務成本。此乃為分配資源及 評估表現而匯報給主要營運決策者之方法。 分部間銷售乃參照現行市價計算。 於兩個年度內,均無任何單一客戶於年內之收 益貢獻超過本集團收益總額 10% 。 5. REVENUE AND SEGMENT INFORMATION (Continued) Segment information (Continued) Segment revenues and results (Continued) For the year ended 31st December, 2018 Containerboard Corrugated Packaging Segment total Eliminations Consolidated 箱板紙 瓦楞包裝 分部總計 對銷 綜合 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 REVENUE 收益 External sales 對外銷售 553,617 870,243 1,423,860 — 1,423,860 Inter-segment sales 分部間銷售 412,818 — 412,818 (412,818) — Total 總計 966,435 870,243 1,836,678 (412,818) 1,423,860 RESULT 業績 Segment profit 分部利潤 63,238 15,790 79,028 — 79,028 Central administrative expenses 中央行政開支 (32,478) Finance costs 財務成本 (4,832) Profit before taxation 稅前利潤 41,718 The accounting policies adopted in preparing the reportable segment information are the same as the Group’s accounting policies described in note 3. Segment profit represents the profit earned by each segment without allocation of central administrative expenses and finance costs. This is the measure reported to the CODM for the purposes of resources allocation and performance assessment. Inter-segment sales are charged at prevailing market rates. No revenue from any single customer during the year contributed over 10% of the total revenue of the Group for both years.
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