Annual Report 2018

222 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 6 分部資料 就資源分配及分部表現評估而向本公司 之董事總經理，主要營運決策者（「主要 營運決策者」）呈報的資料，集中於交付 產品的種類。 根據香港財務報告準則第 8 號「經營分 部」，本集團之經營及應呈報分部具體如 下： (i) 鋼簾線分部乃指製造鋼簾線；及 (ii) 銅及黃銅材料分部乃指銅及黃銅材 料加工及貿易。 分部業績指各分部之損益，並不包括分 配投資物業之公平值變動、若干外幣匯 兌收益或虧損、中央行政成本、本公司 董事酬金、銀行存款之利息收入、財務 成本、租金及其他收入。此乃呈報予主 要營運決策者作為資源分配和表現評估 之計量。 6 Segment information Information reported to the Company’s managing director, being the chief operating decision maker (the “CODM”), for the purposes of resource allocation and assessment of segment performance focuses on types of goods delivered. Specifically, the Group’s operating and reportable segments under HKFRS 8 Operating Segments are as follows: (i) T h e s t e e l c o r d s e gme n t c omp r i s i n g t h e manufacturing of steel cords; and (ii) Th e c oppe r a nd b r a s s p r odu c t s s e gme n t comprising the processing and trading of copper and brass products. Segment results represent the profit or loss of each segment without allocation of changes in fair value of investment properties, certain foreign exchange gains or losses, central administration costs, the emoluments of directors of the Company, interest income on bank deposits, finance costs and rental and other income. This is the measure reported to the CODM for the purposes of resource allocation and performance assessment.