Page 201 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

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

Revenue recognition (continued) 收入確認 （續）

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

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

(a) Sales of properties (a) 物業出售

Revenue arising from the sale of properties held 物業出售收入於買家取得已竣工
for sale is recognised when the buyers obtain the 物業的法定所有權時確認。在確
legal title of the completed property. Deposits and 認收入當日前就物業出售收取的
instalments received on properties sold prior to 訂金和分期付款則記入財務狀況
the date of revenue recognition are included in the 表的已收預售樓宇訂金內。
statement of financial position under forward sales
deposits received.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 199