主要會計政策(續) PRINCIPAL ACCOUNTING POLICIES (Cont'd) 15 收入確認(續) 15 Recognition of Income (Cont'd)

(b) ^捐款(續) (b)

(b1) ^{指定捐款(續)} (b1)

(ii) (ii)

(b2) ^其他捐款 (b2)

(b3) ^承諾捐款 (b3) Pledged donations

(c) 學費、輔助服務及租金收入 (c)

款項概於完成服務後確認入賬。

(d) ^利息收入 (d) Interest income

(e) ^{研究合約收入} (e) Research contract income

Tuition fees, auxiliary services and rental income

未兌現之承諾捐款不會確認為收入。如 大學未能強制執行某項捐款承諾，則必 須在收到捐款後才確認入賬。

Outstanding pledges are not recognised as income.

Where the University does not have the ability to enforce a pledged donation, the donation is recognised when received.

Other donations Donations (Cont'd)

in respect of donations earmarked for research projects, the same accounting policies as stated in paragraph 24.15(a1)(ii) apply.

The amounts are recognised as income when received or receivable. Any recognised but unspent income is transferred to the related reserves. In respect of subsequent spending of the reserves on capital expenditure, the same accounting policies as those stated in paragraphs 24.15(a2) apply.

Earmarked donations (Cont'd) 有關用於研究項目的特定捐款，

Interest income from a financial asset is accrued on a time basis, by reference to the principal outstanding and at the interest rate applicable, which is the rate that exactly discount the estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount.

The amounts are recognised when services are provided.

Income from contract research, whose outcome can be reliably estimated, is recognised based on the percentage of completion. Where the outcome of the contract research projects cannot be reliably estimated, project income is recognised to the extent of the expenses incurred that are expected to be recoverable until the completion of projects when the uncertainties that prevent reliable estimation of the

24. ^{主要會計政策(續)} 24. PRINCIPAL ACCOUNTING POLICIES (Cont'd)

24.16 ^營運租約 24.16 Operating Leases

(a) 集團為出租者 (a) The Group as lessor

(b) 集團為承租者 (b) The Group as lessee

24.17 退休福利開支 24.17 Retirement Benefits Costs

24.18 外幣 24.18 Foreign Currencies

Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the consolidated statement of comprehensive income.

Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates ("the functional currency"). The consolidated financial statements are presented in Hong Kong dollars, which is the Group's presentation currency.

外幣交易乃按交易當日的現行匯率換算 為功能貨幣。因上述交易結算而產生的 匯兌損益，以及因按年終匯率兌換以外 幣列值的貨幣資產及負債而產生的匯兌 損益，一概於綜合全面收益表內確認。

Rentals payable under operating leases are charged to the consolidated statement of comprehensive income on a straight-line basis over the term of the relevant lease. Benefits received and receivable as an incentive to enter into an operating lease are also spread on a straight-line basis over the lease term.

來自營運租約的租金收入在有關租約年 期內按直線基準確認。

本集團各實體的財務報表內所包括的項 目，乃按該實體經營所在的主要經濟環 境的貨幣(「功能貨幣」)計算。本綜合 財務報表以港幣呈列，而本集團的呈報 貨幣均為港幣。

Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease.

為界定供款退休計劃所支付之款項，於 僱員作出供款所須之服務後列入綜合全 面收益表。

Payments to defined contribution retirement benefit plans are recognised in the consolidated statement of comprehensive income when employees have rendered service entitling them to the contribution.

根據營運租約應付之租金以直線基準按 有關租約之年期於綜合全面收益表內列 賬。作為訂立營運租約誘因之已收及應 收利益，亦按直線基準於有關租約年期 分攤。

24. ^{主要會計政策(續)} 24. PRINCIPAL ACCOUNTING POLICIES (Cont'd)

24.18 ^外幣(續) 24.18 Foreign Currencies (Cont'd)

 

 

24.19 ^分部報告 24.19 Segment Reporting

In order to present a clearer picture of the financial results of the Group's operations, segment reporting is presented showing the major sources of income for the Group and the expenditure incurred in relation thereto. This is a voluntary disclosure and the requirements of HKFRS 8 are not applicable.

於各結算日在各資產負債表內呈 列的資產及負債均按該結算日的 收市匯率換算。

各全面收益表內的收入及開支均 按平均匯率換算(除非該平均匯率 並非交易當日現行匯率累計影響 的合理估計，遇有這種情況，收 入及開支概於交易當日的匯率換 算)；及所有因此而產生的匯兌差 額確認為個別組成部分之權益。

集團採用分部報告顯示主要收入來源及 相關的開支，以更加清晰顯示運作之財 務結果。此分部報告乃自願性披露，香 港財務報告準則第8號之要求並不適用。

所有功能貨幣與呈報貨幣不一的集團實 體(各實體均無極高通賬經濟地區的貨 幣)，其業績及財務狀況均以下列方式換 算為呈報貨幣：

Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet.

Income and expenditure for each statement of comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at exchange rates at the dates of the transactions); and all resulting exchange differences are recognised as a separate component of equity.

The results and financial position of all Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows:

25. 已公佈但尚未生效的新準則、詮釋和修訂的潛在影響

香港財務報告準則第14號 監管遞延賬目¹

HKFRS 14 Regulatory Deferral Accounts¹

香港財務報告準則(修訂本) 香港財務報告準則2012至2014周期的年度改進¹

Amendments to HKFRSs Annual Improvements 2012-2014 Cycle¹

香港會計準則第1號 (修改) 披露計畫¹

Amendments to HKAS 1

香港會計準則第27號 (修改) 獨立財務報表中使用權益法¹

Amendment to HKAS 27

投資者與其聯營或合營企業之間的資產出售或注資¹

1

香港財務報告準則第11號(修改) 收購共同經營權益的會計法¹

Amendment to HKFRS 11

折舊和攤銷的可接受方法的澄清¹ Amendments to HKAS 16 and HKAS 38

香港財務報告準則第15號 客戶合同收入²

HKFRS 15

香港財務報告準則第9號 金融工具³

HKFRS 9

Revenue from Contracts with Customers²

Financial Instruments³

Clarification of Acceptable Methods of Depreciation and Amortisation¹

POSSIBLE IMPACT OF NEW STANDARDS, INTERPRETATIONS AND AMENDMENTS