79
Financial Report
財務報告
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
3. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Basis of preparation (continued)
Dividend and interest income
Dividend income from investments is recognised when the
shareholder’s right to receive payment has been established
(provided that it is probable that the economic benefits
will flow to the Council and the amount of income can be
measured reliably).
Interest income from a financial asset is recognised when
it is probable that the economic benefits will flow to the
Council and the amount of income can be measured reliably.
Interest income is accrued on a time basis, by reference to
the principal outstanding and at the effective interest rate
applicable, which is the rate that exactly discounts estimated
Government grants
Government grants are not recognised until there is
reasonable assurance that the Council will comply with the
conditions attaching to them and that the grants will be
received.
Government grants are recognised in profit or loss on
a systematic basis over the periods in which the Group
recognises as expenses the related costs for which the grants
are intended to compensate. Specifically, government grants
whose primary condition is that the Council should purchase,
construct or otherwise acquire non-current assets are
recognised as deferred revenue in the statement of financial
position and transferred to profit or loss on a systematic and
rational basis over the useful lives of the related assets.
Government grants that are receivable as compensation
for expenses or losses already incurred or for the purpose
of giving immediate financial support to the Council with no
future related costs are recognised in profit or loss in the
period in which they become receivable.
3.
主要會計政策（續）
編製基準（續）
股息及利息收入
投資所得的股息收入於股東收
取款項的權利確立時確認（惟經
濟利益可能流入本局，而收益金
額能夠可靠計量）。
金融資產的利息收入於經濟利
益極可能流入本局且收益金額
能夠可靠地計量時確認。金融資
產之利息收入乃參照尚未償還
本金及按適用實際利率（即於初
步確認時按金融資產的預計年
期準確貼現估計未來現金收入
至該資產賬面淨值之利率）以時
間基準計。
政府補助
政府補助在可合理保證本局將
遵守補助金所附帶的條件且將
接獲補助金時，方予確認。
政府補助乃於本局將補助金擬
補償的有關成本確認為開支的
期間有系統地於損益中確認。
具體而言，主要條件為本局須購
買、建設或以其他方式收購非流
動資產的政府補助會於綜合財
務狀況表內確認為遞延收入，並
有系統及合理地按有關資產的
使用年期轉撥至損益。
作為已產生開支或虧損的補償
的應收款項或為本局提供即時
財政支援（不涉及未來相關成本）
的政府助金於成為應收款項的
期間於損益中確認。
