Page 159 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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

(continued)
Revenue recognition (applicable from 1 April 2018) 收入確認（自二零一八年四月一日
(continued) 起應用）
（續）
Revenue from contracts with customers (continued) 來自客戶合同之收益（續）
When the contract contains a financing component which provides 當合約包含有關向客戶轉移貨品或服
the customer a significant benefit of financing the transfer of goods 務作出多於一年的融資而向客戶提供
or services to the customer for more than one year, revenue is 重大利益的融資要素，收入按應收款
measured at the present value of the amount receivable, discounted 項的現值計量，並按於合約開始生效
using the discount rate that would be reflected in a separate 時房屋協會與客戶的個別融資交易所
financing transaction between the Housing Society and the customer 反映的貼現率貼現。當合約包含有關
at contract inception. When the contract contains a financing 向房屋協會提供重大財務利益多於一
component which provides the Housing Society a significant financial 年的融資要素，於合約下確認的收入
benefit for more than one year, revenue recognised under the 包括於實際利率法下合約負債所產生
contract includes the interest expense accreted on the contract 的利息開支。有關由客戶支付至轉移
liability under the effective interest method. For a contract where the 承諾貨品或服務期間為一年或以下的
period between the payment by the customer and the transfer of the 合約，因採用財務報告準則第十五號
promised goods or services is one year or less, the transaction price is 的可行權宜方法，交易價格不會因應
not adjusted for the effects of a significant financing component, 重大融資要素的影響作出調整。
using the practical expedient in HKFRS 15.

(a) Sales of properties (a) 物業銷售
Revenue arising from the sale of properties held for sale is 銷售持有待出售物業所產生的
recognised when the respective properties have been 收入是以個別物業竣工及轉讓
completed and delivered to the buyers. Deposits and 給買家時入賬。在確認收入當
instalments received on properties sold prior to the date of 日前就銷售物業收取的訂金和
revenue recognition are included in the statement of financial 分期付款則記入財務狀況表的
position under forward sales deposits received. 己收預售樓宇按金內。

(b) Render of service (b) 提供服務
Revenue from provision of property management service is 提供物業管理服務的收入於預
recognised over the scheduled period on a straight-line basis 定期間按直線基準確認，因客
because the customer simultaneously receives and consumes 戶同時取得並耗用房屋協會所
the benefits provided by the Housing Society. 提供之利益。

Revenue from other sources 其他來源收入
Rental income and facilities rental income is recognised on a time 租金收入和設施租金收入按租期以時
proportion basis over the lease terms. 間比例確認。

香港房屋協會 2018/19 年度年報