阿尔法企业 二零一八中期报告(21)

阿尔法企业 二零一八中期报告

20ALPHA PROFESSIONAL HOLDINGS LIMITED • Interim Report 2018Notes to the Unaudited Condensed Consolidated Financial Statements

For the six months ended 30 September 2018

4. SEGMENT REPORTING (CONTINUED)

1. Trading of mobile handsets (Continued)

a) Segment results, assets and liabilities (Continued)

Revenue and expenses are allocated to the reportable

segments with reference to sales generated by the

segment and the expenses incurred by those segments

or which otherwise arise from the depreciation or

amortisation of assets attributable to those segments.

The measure used for reporting segment profit is

“adjusted EBITDA”, that is, “adjusted earnings before

interest, taxes, depreciation and amortisation”, where

“interest” is regarded as including investment income

and “depreciation and amortisation” is regarded as

including impairment losses on non-current assets. To

arrive at adjusted EBITDA, the Group’s earnings are

further adjusted for items not specifically attributed to

individual segments, such as share of profits less losses

of associates, directors’ emoluments and other head

office or corporate administrative costs.In addition to receiving segment information concerning adjusted EBITDA, the executive directors are provided with segment information concerning revenue, interest income and expense from cash balances and borrowings managed directly by the segments, depreciation, amortisation and impairment losses and additions to non-current segment assets used by the segment in their rmation regarding the Group’s reportable segments as provided to the Group’s executive directors for the purposes of resources allocation and assessment of segment performance for the six months ended 30 September 2018 and 2017 is set out below.

4. 1. a) EBITDA EBITDA

EBITDA