Page 92 - EdUHK Annual Report 2016-2017

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 Signi cant accounting policies (Continued)
1.14 Income recognition (Continued)
Donations in cash and cash equivalents or other investment instruments for general purposes are recognised as income at fair values when it is probable that they will be received, which is generally upon their receipt. Donations with speci c purposes designated by the donors are initially recognised as deferred income when received, and then recognised as income to the extent of their related expenditure incurred during the year.
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 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 period 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).
1 主要會計政策概要 (續)
1.14 收入確認 (續)
以現金及現金等價物或供一般用途的其他投資 工具形式的捐款均在教大很可能收到這些捐款 時確認為收入(在一般情況下，教大於收到捐 款時進行確認)。有指定用途之捐款在收取初始 確認為遞延收入，當相關支出產生時才確認為 收入。
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(除有更可代 表獲自租賃資產利益的方式或其他基準之外); 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:
(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。
(乙) 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)。
90 /
The Education University of Hong Kong Annual Report 2016-2017