Page 153 - Construction_Industry_Council_Annual_Report_2014
P. 153
Notes to the financial statements
財務報表附註
(Expressed in Hong Kong dollars)
（以港幣計）
(o) Operating leases (o) 營運租賃
An arrangement, comprising a transaction or a series of 若議會釐定一項安排屬表達於一段協議時間
transactions, is or contains a lease if the Council determines that 內透過一筆付款或多筆付款作回報下而運用
the arrangement conveys a right to use a specific asset or assets 特定一項或多項資產的權利，則此由一項或
for an agreed period of time in return for a payment or a series of 多項交易所組成的安排，即屬於或載有一份
payments. Such a determination is made based on an evaluation of 租賃內容。有關釐定是基於對該項安排實質
the substance of the arrangement and is regardless of whether the 內容的評核，並不考慮到該安排是否以租賃
arrangement takes the legal form of a lease. 的法律形式來體現。
Assets that are held by the Council under leases which do not 以未有向議會實質轉移擁有權全部風險及報
transfer substantially all the risks and rewards of ownership to the 酬之租賃方式下由議會持有的資產，會獲分
Council are classified as operating leases. 類為營運租賃。
Where the Council has the use of assets held under operating 若議會具有營運租賃下持有資產的運用權，
leases, payments made under the leases are charged to profit or 則該租賃下支付的款項，會按租賃期內的會
loss in equal instalments over the accounting periods covered by the 計期以等額分期方式提撥為利潤或虧損，除
lease term, except where an alternative basis is more representative 非另有更能呈列來自所租賃資產利益的入
of the pattern of benefits to be derived from the leased asset. Lease 帳方式。接受的租賃優惠會以利潤或虧損確
incentives received are recognised in profit or loss as an integral part 認，作為付出的總淨租金之不可分割部份。
of the aggregate net lease payments made. Contingent rentals are 尚待確定的租賃會於出現的會計期，以利潤
charged to profit or loss in the accounting period in which they are 或虧損提撥。
incurred.
(p) Recognition of income (p) 收益的確認
Income is measured at the fair value of the consideration received 收入是以已收取或可收取報酬的公平價值評
or receivable. Provided it is probable that the economic benefits will 定。倘經濟利益有可能流向議會，而收入及
flow to the Council and the income and costs, if applicable, can be 成本（若適用）可確切釐定，則收入會確認為
measured reliably, income is recognised in profit or loss as follows: 利潤或虧損如下：
(i) Levy income is accounted for on an accrual basis and is (i) 徵款收入是以應計基準為入帳依據，及在
recognised when the assessment of the value of construction 議會完成評估建造工程價值後確認。
operations by the Council are complete.
(ii) 課程收費及相關收入是依據訓練期確認。
(ii) Course fee and related income are recognised over the period of
training. (iii) 工藝測試收入在完成測試後確認。
(iii) Trade testing income is recognised upon completion of the (iv) 註冊費收入是按時間比例以確認。未收到
testing. 的註冊費收入，會視為註冊費遞延收入處
理。
(iv) Registration fee income is recognised on a time proportion basis.
Unearned registration fee income is treated as deferred income
on registration fee.
建造業議會二零一四年度年報 151
財務報表附註
(Expressed in Hong Kong dollars)
（以港幣計）
(o) Operating leases (o) 營運租賃
An arrangement, comprising a transaction or a series of 若議會釐定一項安排屬表達於一段協議時間
transactions, is or contains a lease if the Council determines that 內透過一筆付款或多筆付款作回報下而運用
the arrangement conveys a right to use a specific asset or assets 特定一項或多項資產的權利，則此由一項或
for an agreed period of time in return for a payment or a series of 多項交易所組成的安排，即屬於或載有一份
payments. Such a determination is made based on an evaluation of 租賃內容。有關釐定是基於對該項安排實質
the substance of the arrangement and is regardless of whether the 內容的評核，並不考慮到該安排是否以租賃
arrangement takes the legal form of a lease. 的法律形式來體現。
Assets that are held by the Council under leases which do not 以未有向議會實質轉移擁有權全部風險及報
transfer substantially all the risks and rewards of ownership to the 酬之租賃方式下由議會持有的資產，會獲分
Council are classified as operating leases. 類為營運租賃。
Where the Council has the use of assets held under operating 若議會具有營運租賃下持有資產的運用權，
leases, payments made under the leases are charged to profit or 則該租賃下支付的款項，會按租賃期內的會
loss in equal instalments over the accounting periods covered by the 計期以等額分期方式提撥為利潤或虧損，除
lease term, except where an alternative basis is more representative 非另有更能呈列來自所租賃資產利益的入
of the pattern of benefits to be derived from the leased asset. Lease 帳方式。接受的租賃優惠會以利潤或虧損確
incentives received are recognised in profit or loss as an integral part 認，作為付出的總淨租金之不可分割部份。
of the aggregate net lease payments made. Contingent rentals are 尚待確定的租賃會於出現的會計期，以利潤
charged to profit or loss in the accounting period in which they are 或虧損提撥。
incurred.
(p) Recognition of income (p) 收益的確認
Income is measured at the fair value of the consideration received 收入是以已收取或可收取報酬的公平價值評
or receivable. Provided it is probable that the economic benefits will 定。倘經濟利益有可能流向議會，而收入及
flow to the Council and the income and costs, if applicable, can be 成本（若適用）可確切釐定，則收入會確認為
measured reliably, income is recognised in profit or loss as follows: 利潤或虧損如下：
(i) Levy income is accounted for on an accrual basis and is (i) 徵款收入是以應計基準為入帳依據，及在
recognised when the assessment of the value of construction 議會完成評估建造工程價值後確認。
operations by the Council are complete.
(ii) 課程收費及相關收入是依據訓練期確認。
(ii) Course fee and related income are recognised over the period of
training. (iii) 工藝測試收入在完成測試後確認。
(iii) Trade testing income is recognised upon completion of the (iv) 註冊費收入是按時間比例以確認。未收到
testing. 的註冊費收入，會視為註冊費遞延收入處
理。
(iv) Registration fee income is recognised on a time proportion basis.
Unearned registration fee income is treated as deferred income
on registration fee.
建造業議會二零一四年度年報 151
