Page 93 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
1 Summary of signi cant accounting policies (Continued)
1.14 Revenue recognition (Continued)
Interest income is recognised as it accrues using the effective interest method.
Dividend income is recognised when the right to receive payment is established.
Operating lease rental income is recognised on a straight-line basis.
1.15 Operating lease charges
Where the Group has the use of other assets held under operating leases, payment made under the leases are charged to the statement of comprehensive income in equal instalments over
the accounting periods covered by the lease term, except where
an alternative basis is more representative of the pattern of bene ts to be derived from the leased asset. Lease incentives received are recognised in the statement of comprehensive income as an integral part of the aggregate net lease payments made. Contingent rentals are charged to the statement of comprehensive income in the accounting periods in which they are incurred.
1.16 Related parties
(a) A person, or a close member of that person’s family, is related to the Group if that person:
(i) has control or joint control over the Group;
(ii) has signi cant in uence over the Group; or
(iii) is a member of the key management personnel of the Group or the Group’s parent.
(b) An entity is related to the Group if any of the following conditions applies:
(i) The entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).
(ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
(iii) Both entities are joint ventures of the same third party.
(iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity.
(v) The entity is a post-employment bene t plan for the bene t of employees of either the Group or an entity related to the Group.
1 主要會計政策概要 (續)
1.14 收益確認 (續)
利息收入是在產生時按實際利息法確認。 股息收入在收取款項的權利確定時確認。 經營租賃的租金收入以直線法入賬。
1.15 經營租賃
若本集團透過經營租賃獲得使用的資產，其租 賃付款應於租賃年期所涵蓋的不同會計年度， 以等額方式在全面收益表中扣除(有更可代表 獲自租賃資產利益的方式的其他基準除外);經 營租賃協議給予的激勵優惠，亦會在全面收益 表中確認為租賃淨付款總額的組成部分。或有 租金在其產生的會計期間內在收益表中列支。
1.16 關聯方
(甲) 如屬以下人士，即該人士或該人士的近 親是本集團的關聯方:
香港教育大學 2015-2016年報
91
Notes to the Financial Statements
財務報表附註
(乙)
(一) 控制或共同控制本集團;
(二) 對本集團有重大影響力;或
(三) 是本集團或本集團母公司的關 鍵管理人員。
如符合下列任何條件，即企業實體是 本集團的關聯方:
(一) 該實體與本集團隸屬同一集團 (即各母公司、附屬公司和同系
附屬公司彼此間有關聯) 。
(二) 一家實體是另一實體的聯營公 司或合營企業 (或另一實體所 屬集團旗下成員公司的聯營公
司或合營企業) 。
(三) 兩家實體是同一第三方的合營 企業。
(四) 一家實體是第三方實體的合營 企 業，而 另 一 實 體 是 第 三 方 實
體的聯營公司。
(五) 該實體是為本集團或作為本集 團關聯方的任何實體的僱員福
利而設的離職後福利計劃。