Page 158 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

156 audited Financial Statements 已審核財務報表

NOtES tO tHE FiNANCiAl StAtEMENtS
財務報表附註

2.4 Summary of significant accounting policies 2.4 主要會計政策概要（續）

(continued)
government grants and assistance 政府補助金及援助

Government grants received or receivable are recognised as income 收取或應收的政府補助金，均按相關
over the period necessary to match them with the related costs. 成本的配比在有關期間內確認為收
Grants related to depreciable assets received or receivable are 入。收 取 或 應 收 的 可 折 舊 資 產 補 助
presented as a deduction from the carrying amount of the relevant 金，則在有關資產的賬面值中減除，
asset and are recognised as income over the useful lives of the assets 並根據該資產使用年期用減少折舊的
by way of a reduced depreciation charge. 方法確認為收入。

Government assistance relating to land obtained from the 以零地價由政府批予房屋協會的土地
government without a premium being charged are recorded by the 補助是以象徵式金額記錄。
Housing Society at a nominal amount.

Loans from government granted before 1 April 2009 at nil or low 於二零零九年四月一日前以零或低利
interest rate are initially measured at cost and subsequently measured 率借入的政府貸款首先是以成本價記
at amortised cost using the contractual rate. 錄，其後根據合約利率攤銷成本計量。

Revenue recognition (applicable from 1 April 2018) 收入確認（自二零一八年四月一日
起應用）
Revenue from contracts with customers 來自客戶合同之收益
Revenue from contracts with customers is recognised when control 來自客戶合同之收益於貨品或服務的
of goods or services is transferred to the customers at an amount that 控制權轉移予客戶時確認，金額為反
reflects the consideration to which the Housing Society expects to be 映房屋協會預期可收取作為交換貨品
entitled in exchange for those goods or services. 或服務的代價。

When the consideration in a contract includes a variable amount, the 當合約的代價包含可變金額，代價金
amount of consideration is estimated to which the Housing Society 額因應房屋協會因轉移貨品或服務予
will be entitled in exchange for transferring the goods or services to 客戶可收取的交換代價作出估算。可
the customer. The variable consideration is estimated at contract 變代價於合約開始生效時作出估算，
inception and constrained until it is highly probable that a significant 並受限直至於可變代價的相關不確定
revenue reversal in the amount of cumulative revenue recognised 性其後解除時已確認的累計收益金額
will not occur when the associated uncertainty with the variable 中的重大收益撥回很大可能不會發生。
consideration is subsequently resolved.

Hong Kong Housing Society Annual Report 2018/19