Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 111 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 5. 收益及分部資料 客戶合約收益的分拆 本集團按貨品種類的收益分析如下： 本集團應用實際權宜方法，關於分配至 客戶餘下合約履約責任的交易價格的 資料，由於合約的原定預期期限少於一 年，乃不予披露。 分部資料 本集團之製造業務位於中國。 本集團之業務乃按產品類別劃分。就資 源分配及評估分部表現向本公司執行董 事（即主要營運決策者（「主要營運決策 者」）呈報之資料乃按產品類別分析。本 集團之可呈報分部，並無將主要營運決 策者已識別的經營分部滙合呈報。 具體而言，本集團之可呈報及經營分部 可分為製造及銷售： • 箱板紙－瓦楞芯紙及牛咭 • 瓦楞包裝－瓦楞紙板及紙箱 有關上述分部之資料呈報於下文。 5. REVENUE AND SEGMENT INFORMATION Disaggregation of revenue from contracts with customers An analysis of the Group’s revenue by type of goods is as follows: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Sales of containerboard 箱板紙銷售 107,268 442,094 Sales of corrugated packaging 瓦楞包裝銷售 648,335 598,275 755,603 1,040,369 The Group applies the practical expedient that information regarding the transaction prices allocated to the remaining performance obligation for contracts with customers is not disclosed as the original expected duration of the contracts is less than one year. Segment information The Group’s manufacturing operations are located in the PRC. The Group’s operations are organised based on the type of products. Information reported to the executive directors of the Company, being the chief operating decision maker (“CODM”), for the purpose of resource allocation and assessment of segment performance is analysed based on the type of products. No operating segments identified by CODM have been aggregated in arriving at the reportable segments of the Group. Specifically, the Group’s reportable and operating segments are categorised into the manufacture and sale of: • Containerboard - corrugating medium and linerboard • Corrugated packaging - corrugated paper boards and carton boxes Information regarding the above segments is reported below.