Page 115 - Demo

• 當貴會及附屬公司履約時，客戶同時收取並使 用由貴會及附屬公司提供之利益;
• 當貴會及附屬公司履約時，貴會及附屬公司的 履約行為構成或增強客戶所控制之資產;或
• 貴會及附屬公司的履約行為未構成對貴會及 附屬公司有其他用途之資產，且貴會及附屬公 司有權強制收取迄今為止已完成履約行為之 付款。
否則，收入於客戶獲得單獨貨品或服務控制權之時 間點予以確認。
禮堂租用費、廣告費收益及證書費均於提供服務時 予以確認。該收入在履約義務完成之時確認。
於報告期內所得之會員會費及會員入會費用，一概 確認為收益。
租賃
租賃之定義 當合約傳達權利以控制使用一項已識別資產一段期
間以換取代價，則該合約乃(或包含)一項租賃。 對於在首次應用日期或之後訂立或修改或因業務合
併而產生的合約，本集團根據《香港財務報告準 則》第16號之定義於初始時，修改日期及或收購 日期，倘適用，評估一份合約是否(或包含)一項租 賃。除非合約之條款及條件其後改變，此合約將不 會再評估。
租賃的分類與計量
貴會及附屬公司為出租人的租賃分類為營運租賃。
營運租賃之租金收入以直線法於相關租賃期內於損 益賬內予以確認。於商討及安排營運租賃時產生之 初步直接成本，附加於已出租資產之賬面值。除按 公平值模型計量的投資物業外，該等成本以直線法 於租賃期內確認為支出。
來自貴會及附屬公司日常業務的租金收入列為收 入。
• the customer simultaneously receives and consumes the benefits provided by the Group's performance as the Group performs;
• the Group's performance creates or enhances an asset that the customer controls as the Group performs; or
• the Group's performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date.
Otherwise, revenue is recognised at a point in time when the customer obtains control of the distinct good or service.
Hall hire income, advertising income and certificate fees are recognised upon provision of services. The revenue is recognised over time when the performance obligations are satisfied.
Subscription fees and entrance fees are recognised as income upon receipt during the reporting period.
Leases
Definition of a lease
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
For contracts entered into or modified on or after the date of initial application or arising from business combinations, the Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed.
Classification and measurement of leases
Leases for which the Group is a lessor is classified as operating leases.
Rental income from operating leases is recognised in profit or loss on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset, and such costs are recognised as an expense on a straight-line basis over the lease term except for investment properties measured under fair value model.
Rental income which is derived from the Group's ordinary course of business is presented as revenue.
Financial Statements 財務報表 113