阿尔法企业 二零一八中期报告(20)

阿尔法企业 二零一八中期报告

Notes to the Unaudited Condensed Consolidated Financial Statements

For the six months ended 30 September 2018

3. APPLICATION OF NEW AND REVISED INTERNATIONAL

FINANCIAL REPORTING STANDARDS (Continued)

Amendments to IFRS 15 Clarifications to IFRS 15 Revenue from

Contracts with Customers Amendments to IAS 40 Transfers of Investment Property

IFRIC 22 Foreign Currency Transactions and

Advance

Consideration

Amendments to IAS 28 As part of the Annual Improvements to

IFRSs 2014-2016 Cycle

The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period.

4. SEGMENT

REPORTING

The Group manages its businesses by division, which are organised by business lines. In a manner consistent with the way in which information is reported internally to the Group’s executive directors, the chief operating decision maker, for the purposes of resources allocation and performance assessment, the Group has presented the following one reportable segment. No operating segments have been aggregated to form the following reportable segment.

1. Trading of mobile handsets

The trading of mobile handsets segment derives its revenue

primarily from the sale and distribution of mobile handsets.

a) Segment results, assets and liabilities

For the purposes of assessing segment performance

and allocating resources between segments, the

Group’s executive directors monitor the results, assets

and liabilities attributable to each reportable segment on

the following bases:

Segment assets include all tangible and current assets

with the exception of other corporate assets. Segment

liabilities include provisions and trade and other payables

attributable to the activities of the individual segments

and borrowings managed directly by the segment.3.

15 15

40

22

28

4.

1.

a)

19