Page 137 - Demo

- 12 - - 10 -2 %u91cd%u5927%u6703%u8a08%u653f%u7b56(%u7e8c) 2 MATERIAL ACCOUNTING POLICIES (Continued)(b) %u6536%u5165%u7684%u78ba%u8a8d (b) Income recognition%u5e74%u5167%u6240%u5f97%u7684%u6536%u5165%uff0c%u6839%u64da%u4ee5%u4e0b%u7684%u6703%u8a08%u653f%u7b56%u8a18%u5e33%uff1a The income for the year is accounted for in accordance with the following accounting policies:(i) %u79df%u91d1%u6536%u5165 (i) Rental income%u7269%u696d%u7684%u79df%u91d1%u6536%u5165%u65bc%u76f8%u95dc%u671f%u5167%u8a18%u5e33%uff1b Rental income from properties is brought into account in the period to which it relates;(ii) %u552e%u6a13%u53ca%u88dc%u50f9%u6536%u5165 (ii) Sales and premium income%u9019%u5305%u62ec%u51fa%u552e%u5c45%u5c4b%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283%u55ae%u4f4d%u7684%u6240%u5f97%uff0c%u4e26%u65bc%u7c3d%u8a02%u8f49%u8b93%u5951%u64da%u6642%u78ba%u8a8d%uff1b%u51fa%u552e%uff0f%u91cd%u552e%u79df%u7f6e%u8a08%u5283%u55ae%u4f4d%u7684%u6240%u5f97%uff0c%u4e26%u65bc%u7c3d%u8a02%u8f49%u8b93%u5951%u64da%u6642%u78ba%u8a8d%uff1b%u4ee5%u53ca%u5c45%u5c4b%uff0f%u79c1%u4eba%u53c3%u5efa%uff0f%u53ef%u79df%u53ef%u8cb7%uff0f%u79df%u7f6e%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283%u55ae%u4f4d(%u7d71%u7a31%u300c%u8cc7%u52a9%u51fa%u552e%u55ae%u4f4d%u300d)%u696d%u4e3b%u6240%u4ed8%u7684%u88dc%u50f9%uff0c%u4e26%u65bc%u89e3%u9664%u55ae%u4f4d%u8f49%u8b93%u9650%u5236%u6642%u78ba%u8a8d%u70ba%u6536%u5165%uff1bThis includes proceeds from the sale of HOS/GSH flats which is recognised upon signing of the Deed of Assignment; proceeds from the sale/resale of flats under the TPSwhich is recognised upon signing of the Deed of Assignment; and premium payments from owners of HOS/PSPS/BRO/TPS/GSH flats (collectively referred to as subsidised sale flats) which are recognised as income when the alienation restrictions on the flats are removed;(iii) %u5229%u606f%u6536%u5165 (iii) Interest income%u5229%u606f%u6536%u5165%u63a1%u7528%u5be6%u969b%u5229%u7387%u6cd5%u6309%u61c9%u8a08%u5236%u57fa%u6e96%u78ba%u8a8d%uff1bInterest income is recognised on an accrual basis using the effective interest method;(iv) %u80a1%u606f%u6536%u5165 (iv) Dividend income%u80a1%u606f%u6536%u5165%u65bc%u9664%u606f%u65e5%u78ba%u8a8d%uff1b Dividend income is recognised on the ex-dividend date;(v) %u6536%u8cbb (v) Fees and charges%u623f%u59d4%u6703%u5411%u5ba2%u6236%u8f49%u79fb%u6240%u627f%u8afe%u7684%u670d%u52d9%u800c%u5b8c%u6210%u5c65%u7d04%u8cac%u4efb%u6642%uff0c%u6536%u8cbb%u6703%u4ee5%u623f%u59d4%u6703%u9810%u671f%u56e0%u63d0%u4f9b%u670d%u52d9%u800c%u6709%u6b0a%u7372%u5f97%u7684%u4ee3%u50f9%u91d1%u984d%u78ba%u8a8d%u70ba%u6536%u5165%uff1b%u4ee5%u53caFees and charges are recognised as income when the Authority satisfies a performance obligation by transferring a promised service to a customer, at the amount of consideration to which the Authority expects to be entitled in exchange for the service; and(vi) %u4ee3%u7406%u5de5%u4f5c%u53ca%u4ee3%u7ba1%u670d%u52d9%u7684%u6536%u5165 (vi) Income from agency functions and services%u623f%u59d4%u6703%u4ee3%u7406%u5de5%u4f5c%u53ca%u4ee3%u7ba1%u670d%u52d9%u7684%u6536%u5165%u65bc%u76f8%u95dc%u671f%u5167%u8a18%u5e33%u3002Income generated from the agency functions and services of the Authority is brought into account in the period to which it relates.(c) %u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099 (c) Property, plant and equipment%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u662f%u6309%u6210%u672c%u50f9%u65bc%u6263%u9664%u7d2f%u7a4d%u6298%u820a%u984d%u5f8c%u5217%u65bc%u8ca1%u52d9%u72c0%u6cc1%u8868%u3002%u4e0b%u5217%u5404%u9805%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u65bc%u63d0%u4f9b%u516c%u5171%u623f%u5c4b%u670d%u52d9%u548c%u9644%u5c6c%u5546%u696d%u8a2d%u65bd%u6642%u4f7f%u7528%uff1aProperty, plant and equipment are stated in the statement of financial position at cost less accumulated depreciation. The following items of property, plant and equipment are utilised in the provision of public housing services and ancillary commercial facilities:(i) %u6a13%u5b87%u53ca%u6539%u5584%u5de5%u7a0b (i) Buildings and improvement works%u6a13%u5b87%u5206%u70ba%u4ee5%u4e0b 3 %u985e%uff1a Buildings are classified into three categories:%u51fa%u79df%u7269%u696d(%u4e0d%u5305%u62ec%u4e2d%u8f49%u623f%u5c4b) Rental Premises (excluding Interim Housing)%u300c%u623f%u59d4%u6703%u5c4b%u90a8%u300d%u5373%u623f%u59d4%u6703%u53ca%u524d%u5c4b%u5b87%u5efa%u8a2d%u59d4%u54e1%u6703%u7684%u5c4b%u90a8%uff0c%u4ee5%u53ca1973 %u5e74 4 %u6708 1 %u65e5%u4ee5%u5f8c%u5efa%u6210%u7684%u9019%u985e%u5c4b%u90a8%uff0c%u5305%u62ec%u5f9e%u9999%u6e2f%u6a21%u7bc4%u5c4b%u5b87%u6703%u63a5%u7ba1%u7684%u5c4b%u90a8%u3002%u2018HKHA%u2019Estates of the present as well as the former Hong Kong Housing Authority plus additions thereto since 1 April 1973, including the estates taken over from the Hong Kong Model Housing Society.%u300c%u5c45%u5c4b%u8a08%u5283(%u975e%u4f4f%u5b85)%u300d%u5c45%u5c4b%uff0f%u53ef%u79df%u53ef%u8cb7%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283%u7684%u975e%u4f4f%u5b85%u6a13%u5b87%u3002%u2018HOS(ND)%u2019Non-domestic premises of the HOS/BRO/GSH.%u300c%u5f99%u7f6e%u5c4b%u90a8%u300d%u524d%u5f99%u7f6e%u4e8b%u52d9%u8655%u7684%u5c4b%u90a8%uff0c%u5305%u62ec%u5206%u5c64%u5de5%u5ee0%u5927%u5ec8%u53ca1973 %u5e74 4 %u6708 1 %u65e5%u4ee5%u5f8c%u5efa%u6210%u7684%u9019%u985e%u5927%u5ec8%u3002%u2018RD%u2019Estates of the former Resettlement Department including flatted factories plus additions thereto since 1 April 1973.%u4e2d%u8f49%u623f%u5c4b Interim Housing%u300c%u4e2d%u8f49%u623f%u5c4b%u300d%u904e%u6e21%u6027%u8cea%u7684%u4f4f%u5c4b%uff0c%u4f46%u5efa%u7bc9%u7269%u6216%u53ef%u6c38%u4e45%u4f4f%u7528%u3002%u2018IH%u2019Accommodation of transitional nature but the structures may be permanent.%u5176%u4ed6 Others%u300c%u7e3d%u90e8%u300d%u7e3d%u90e8%u5927%u5ec8%u3002%u2018HO%u2019Head Office buildings.- 12 -