Page 161 - 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 before 1 April 2018) 收入確認（自二零一八年四月一日
(continued) 前應用）
（續）
Dividend income from listed investments is recognised when the 上市投資的股息收入在投資項目的股
share price of the investment goes ex-dividend. 價除息時確認。

Employee benefits 僱員福利
Salaries, annual bonuses, paid annual leave, contributions to defined 薪金、年度獎金、有薪年假、界定供
contribution retirement plans and the cost of non-monetary benefits 款退休計劃的供款和非貨幣性福利成
are accrued in the year in which the associated services are rendered 本在僱員提供相關服務的年度內累
by employees. Where payment or settlement is deferred and the 計。倘若須延遲付款或結算及因此造
effect would be material, these amounts are stated at their present 成重大的影響時，有關款項按其現值
values. 列賬。

Retirement benefit costs 退休保障成本
Payments to Defined Contribution Retirement Benefit Scheme and 當職工因已提供服務而獲得「定額供
Mandatory Provident Fund Scheme are charged as an expense when 款退休保障計劃」或「強制性公積金
employees have rendered service entitling them to the contributions. 計劃」的供款，是以支出入賬。

Borrowing costs 借貸成本
Borrowing costs directly attributable to the acquisition, construction 因收購、建築及生產為合資格資產（即
or production of qualifying assets, which are assets that necessarily 須一段長時間始能達至其擬定用途或
take a substantial period of time to get ready for their intended use 予以銷售的資產）所產生的直接應計
or sale, are capitalised as part of the cost of those assets. 借貸成本均撥入此等資產成本值內。
Capitalisation of such borrowing costs ceases when the assets are 當此等資產大體上已完成並可作其預
substantially ready for their intended use or sale. Investment income 計用途或銷售時，即停止將該借貸成
earned on the temporary investment of specific borrowings pending 本資產化。當指定借貸尚未支付合資
their expenditure on qualifying assets is deducted from the 格資產開支而用作臨時投資時，所賺
borrowing costs capitalised. 取的投資收入會從資產借貸成本中扣
除。

All other borrowing costs are recognised as an expense in the period 其他借貸成本將於產生期間確認為費
in which they are incurred. 用。

香港房屋協會 2018/19 年度年報