Page 200 - Hong Kong Housing Society Annual Report 2023/24

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）

Provisions (continued) 準備 （續）
Where it is not probable that an outflow of economic 倘若含有經濟效益的資源外流的可能性
benefits will be required, or the amount cannot be 較低，或是無法對有關數額作出可靠的
estimated reliably, the obligation is disclosed as a 估計，則需將該責任披露為或然負債；
contingent liability, unless the probability of outflow of 但假如這類經濟效益資源外流的可能性
economic benefits is remote. Possible obligations, whose 極低者則除外。當須視乎某宗或多宗未
existence will only be confirmed by the occurrence or non- 來事件是否發生才能確定存在與否的潛
occurrence of one or more future events, are also disclosed 在責任，亦會被披露為或然負債；但假
as contingent liabilities unless the probability of outflow of 如這經濟效益資源外流的可能性極低者
economic benefits is remote. 則除外。
Government grants and assistance 政府補助金及援助

Government grants received or receivable are recognised 收取或應收的政府補助金，均按相關成
as income over the period necessary to match them with the 本的配比在有關期間內確認為收入。收
related costs. Grants related to depreciable assets received 取或應收的可折舊資產補助金，則在有
or receivable are presented as a deduction from the 關資產的賬面值中減除，並根據該資產
carrying amount of the relevant asset and are recognised 使用年期用減少折舊的方法確認為收
as income over the useful lives of the assets by way of a 入。
reduced depreciation charge.
Government assistance relating to land obtained from the 以零地價由政府批予房屋協會的土地補
government without a premium being charged are recorded 助是以象徵式金額記錄。
by the Housing Society at a nominal amount.

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

Revenue from contracts with customers 來自客戶合同之收入
Revenue from contracts with customers is recognised when 來自客戶合同之收入於貨品或服務的控
control of goods or services is transferred to the customers 制權轉移予客戶時確認，金額為反映房
at an amount that reflects the consideration to which the 屋協會預期可收取作為交換貨品或服務
Housing Society expects to be entitled in exchange for those 的代價。
goods or services.

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