Annual Report 2020

109 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 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： 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: 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Sales of containerboard 箱板紙銷售 442,094 573,716 Sales of corrugated packaging 瓦楞包裝銷售 598,275 620,366 1,040,369 1,194,082 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. 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。