83
Financial Report
財務報告
83
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
3. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Revenue recognition (continued)
(iv)
qualifications registry fees are recognised in the period in
which such services are rendered;
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 the estimated future cash
receipts through the expected life of the financial asset to that
asset’s net carrying amount on initial recognition.
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 Council
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）
收益確認（續）
(iv)
資歷名冊費用在登記工作完
成的期間內確認；
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。