Page 116 - Demo

作為出租人
可退還租賃保證金
已收到的可退還租賃保證金根據《香港財務報告準 則》第9號「金融工具」進行核算，並且按公平值 進行初始計量。初始確認對公允價值的調整被視為 來自承租人的額外租賃付款。
租賃修訂
租賃合約中不屬於原條款和條件的對價變動作為租 賃變更予以核算，包括通過租金減免的形式提供的 租賃激勵。
貴會及附屬公司應當自修改生效日起，將營運租賃 的修改作為一項新租賃進行會計處理，並將任何與 原租賃相關的預付或應計租賃付款額視為新租賃的 租賃付款額的一部分
外幣
於編製各個別會及附屬公司實體之財務報表時，凡 交易貨幣並非有關實體之功能貨幣(外幣)，均按交 易日的適用匯率予以確認。於報告期末，以外幣計 價的貨幣項目則按結算日適用匯率進行換算。按外 幣歷史成本計量之非貨幣項目毋須重新換算。
於結算貨幣項目及重新換算貨幣項目時產生之匯兌 差額均於同期內之損益賬內確認。
為呈列於綜合財務報表之目的，本會轄下營運的資 產與負債均按報告期末當日適用之匯率，換算為本 會之呈列貨幣(即港元)呈列，收益及支出則按年度 平均匯率進行換算。任何匯兌差額將於其他全面收 益確認及累計於權益中之匯兌儲備內。
政府補助
政府補助於出現合理保證本集團將會遵守附帶的條 件及收取補助前，均不會被確認。
作為補償已產生的支出或虧損而應收取或為了給予 本集團即時財務支持而無日後相關成本之政府補 助，於其應收取期間在損益中確認。該等補助於「 其他收入」科目項下列示。
The Group as a lessor
Refundable rental deposits
Refundable rental deposits received are accounted under HKFRS 9 "Financial Instruments" ("HKFRS 9") and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments from lessees.
Lease modification
Changes in considerations of lease contracts that were not part of the original terms and conditions are accounted for as lease modifications, including lease incentives provided through forgiveness or reduction of rentals.
The Group accounts for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease.
Foreign currencies
In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognised at the rates of exchanges prevailing on the dates of the transactions. At the end of the reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.
Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are recognised in profit or loss in the period in which they arise.
For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Chamber's operations are translated into the presentation currency of the Chamber (i.e. Hong Kong dollar) using exchange rates prevailing at the end of the reporting period. Income and expenses are translated at the average exchange rates for the year. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity under the heading of exchange reserve.
Government grants
Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received.
Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognised in profit or loss in the period in which they become receivable. Such grants are presented separately in the consolidated statement of profit or loss and other comprehensive income.
114
Annual Report 2021 年報