Page 202 - Hong Kong Housing Society Annual Report 2023/24

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

Revenue from other sources 其他來源收入

Rental income and facilities rental income is recognised 租金收入和設施租金收入按租期以時間
on a time proportion basis over the lease terms. Variable 比例確認。不依賴於指數或比率的可變
lease payments that do not depend on an index or a rate are 租賃付款於其產生的會計期間內確認為
recognised as income in the accounting period in which they 收入。
are incurred.
other income 其他收入

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

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

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

200