The following is an analysis of the Group’s assets and liabilities by operating segments:

<table><tr><td rowspan="4"></td><td colspan="2">Exhibition and events</td><td colspan="2">Cultural and entertainment</td><td colspan="2">Financing</td><td colspan="2">Total</td></tr><tr><td>At 
31 December 
2020</td><td>At 
30 June 
2020</td><td>At 
31 December 
2020</td><td>At 
30 June 
2020</td><td>At 
31 December 
2020</td><td>At 
30 June 
2020</td><td>At 
31 December 
2020</td><td>At 
30 June 
2020</td></tr><tr><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td></tr><tr><td>(Unaudited)</td><td>(Audited)</td><td>(Unaudited)</td><td>(Audited)</td><td>(Unaudited)</td><td>(Audited)</td><td>(Unaudited)</td><td>(Audited)</td></tr><tr><td>Assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Segment assets</td><td>85,025</td><td>86,051</td><td>479,872</td><td>544,971</td><td>404,046</td><td>461,062</td><td>968,943</td><td>1,092,084</td></tr><tr><td>Unallocated corporate assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td>51,934</td><td>65,286</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>1,020,877</td><td>1,157,370</td></tr><tr><td>Liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Segment liabilities</td><td>1,768</td><td>6,815</td><td>32,969</td><td>119,140</td><td>7,645</td><td>6,735</td><td>42,382</td><td>132,690</td></tr><tr><td>Unallocated corporate liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td><td>186,856</td><td>327,027</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>229,238</td><td>459,717</td></tr></table>

For the purpose of monitoring segment performance and allocating resources between segments:

— all assets are allocated to reportable segments other than corporate assets; and

— all liabilities are allocated to reportable segments other than corporate liabilities.

# Other segment information

# For the six months ended 31 December

<table><tr><td rowspan="4"></td><td colspan="2">Exhibition and events</td><td colspan="2">Cultural and entertainment</td><td colspan="2">Financing</td><td colspan="2">Unallocated</td><td colspan="2">Total</td></tr><tr><td>2020</td><td>2019</td><td>2020</td><td>2019</td><td>2020</td><td>2019</td><td>2020</td><td>2019</td><td>2020</td><td>2019</td></tr><tr><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td><td>HK$’000</td></tr><tr><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td><td>(Unaudited)</td></tr><tr><td>Depreciation of property, 
lpant and eiqupment</td><td>(39)</td><td>(41)</td><td>(283)</td><td>(133)</td><td>(17)</td><td>(4)</td><td>(628)</td><td>(732)</td><td>(967)</td><td>(910)</td></tr><tr><td>Depreciation of rihgt-of-use assets</td><td>(135)</td><td>(422)</td><td>(538)</td><td>(900)</td><td>–</td><td>–</td><td>(2,646)</td><td>(2,874)</td><td>(3,319)</td><td>(4,196)</td></tr><tr><td>Write-off of property, 
lpant and eiqupment</td><td>(94)</td><td>–</td><td>(8)</td><td>(24)</td><td>–</td><td>–</td><td>(1)</td><td>–</td><td>(103)</td><td>(24)</td></tr><tr><td>Cailpta exdipentures</td><td>–</td><td>–</td><td>(21)</td><td>(39)</td><td>(35)</td><td>(23)</td><td>–</td><td>(618)</td><td>(56)</td><td>(680)</td></tr><tr><td>Net gain/(loss) on financial 
assets at FVTPL</td><td>–</td><td>(3,727)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>1,082</td><td>(7,358)</td><td>1,082</td><td>(11,085)</td></tr><tr><td>Gain/(loss) on disposal of subsidiaries</td><td>2,412</td><td>(2,818)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>2,412</td><td>(2,818)</td></tr><tr><td>Gain on dereigstration of subsidiaries</td><td>(99)</td><td>–</td><td>4,671</td><td>–</td><td>–</td><td>–</td><td>(1)</td><td>–</td><td>4,571</td><td>–</td></tr><tr><td>Amortisation of intaniblge assets</td><td>–</td><td>(1,797)</td><td>(2,889)</td><td>(3,542)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(2,889)</td><td>(5,339)</td></tr></table>

# 5. REVENUE

<table><tr><td rowspan="4"></td><td colspan="2">For the six months ended 
31 December</td></tr><tr><td>2020</td><td>2019</td></tr><tr><td>HK$’000</td><td>HK$’000</td></tr><tr><td>(Unaudited)</td><td>(Unaudited)</td></tr><tr><td>Organisation and sponsorship of exhibitions, event lpanning 
and related services</td><td>–</td><td>45,934</td></tr><tr><td>Contracting services and entertainment equipment solution</td><td>–</td><td>83,919</td></tr><tr><td>Brand management</td><td>5,035</td><td>10,493</td></tr><tr><td>Promotion and consulting services</td><td>49,070</td><td>161,959</td></tr><tr><td>Trading of goods</td><td>57,272</td><td>90,090</td></tr><tr><td>Financing income</td><td></td><td></td></tr><tr><td>— Credit factoring services</td><td>20,917</td><td>20,695</td></tr><tr><td>— Finance leasing services</td><td>4,597</td><td>12,101</td></tr><tr><td>— Money lending services</td><td>397</td><td>1,400</td></tr><tr><td>Total</td><td>137,288</td><td>426,591</td></tr><tr><td>Timing of revenue recognition</td><td></td><td></td></tr><tr><td>At point in time</td><td>89,706</td><td>381,902</td></tr><tr><td>Over time</td><td>21,671</td><td>10,493</td></tr><tr><td>Revenue from contracts with customers</td><td>111,377</td><td>392,395</td></tr><tr><td>Revenue from other sources</td><td>25,911</td><td>34,196</td></tr><tr><td>Total</td><td>137,288</td><td>426,591</td></tr></table>

# 6. OTHER INCOME

<table><tr><td rowspan="4"></td><td colspan="2">For the six months ended 
31 December</td></tr><tr><td>2020</td><td>2019</td></tr><tr><td>HK$’000</td><td>HK$’000</td></tr><tr><td>(Unaudited)</td><td>(Unaudited)</td></tr><tr><td>Non-refundable trade deposits forfeited</td><td>–</td><td>4,026</td></tr><tr><td>Government grants</td><td>2,793</td><td>13,175</td></tr><tr><td>Interest income</td><td>104</td><td>272</td></tr><tr><td>Sundry income</td><td>970</td><td>308</td></tr><tr><td></td><td>3,867</td><td>17,781</td></tr></table>