Page 160 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

158 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)
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）
Other income 其他收入

Interest income is recognised on an accrual basis using the effective 利息收入乃按應計基準採用實際利率
interest method by applying the rate that exactly discounts the 法透過應用足以將財務工具於其預計
estimated future cash receipts over the expected life of the financial 年期的估計未來現金收入準確貼現至
instrument to the net carrying amount of the financial asset. 財務資產賬面淨值的利率確認。

Dividend income is recognised when the shareholders’ right to 股息收入在股東收取付款權利確立
receive payment has been established, it is probable that the 時，並當與股息相關的經濟利益很可
economic benefits associated with the dividend will flow to the 能流入房屋協會及能可靠地計量股息
Housing Society and the amount of the dividend can be measured 金額時確認。
reliably.

Revenue recognition (applicable before 1 April 2018) 收入確認（自二零一八年四月一日
前應用）
Revenue is measured at fair value of the consideration received or 收入是以實收或應收代價的公允價值
receivable. Provided it is probable that the economic benefits will 計量。如果經濟效益很可能會流入房
flow to the Housing Society and the revenue and costs, if applicable, 屋協會，而收入和成本（如適用）又能
can be measured reliably, revenue is recognised in the 夠可靠地計量時，收入便會根據下列
comprehensive income as follows: 基準確認於全面收益當中：

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

Rental income receivable under operating leases is recognised in the 經營租賃的應收租金收入在租賃期所
comprehensive income in equal instalments over the accounting 涵蓋的會計期間內，以等額在全面收
periods covered by the lease term, except where an alternative basis 益確認；但如有其他基準能更清楚地
is more representative of the pattern of benefits to be derived from 反映租賃資產所產生的收益模式則除
the use of the leased asset. Lease incentives granted are recognised 外。經營租賃協議所涉及的激勵措施
as an integral part of the aggregate net lease payments receivable. 均確認為應收租賃淨付款總額的組成
Contingent rentals are recognised as income in the accounting 部份。或然租金在其產生的會計期間
period in which they are earned. 內確認為收入。

Management fee income is recognised when services are rendered. 管理費收入於服務提供時確認入賬。

Interest income is recognised as it accrues using the effective interest 利息收入按實際利率法以應計準則予
method. 以確認。

Hong Kong Housing Society Annual Report 2018/19