119
࠰
ಥ
܊ג
ึ
2014
ϋϋజ
Notes to the Financial Statements
ৌਕజ
ڝڌ
ൗ
F I NANC I A L S T A T EMENT S
財務報表
3 Significant accounting policies
(continued)
(m)Provisions
(continued)
Where it is not probable that an outflow of economic benefits will
be required, or the amount cannot be estimated reliably, the
obligation is disclosed as a contingent liability, unless the
probability of outflow of economic benefits is remote. Possible
obligations, whose existence will only be confirmed by the
occurrence or non-occurrence of one or more future events, are
also disclosed as contingent liabilities unless the probability of
outflow of economic benefits is remote.
(n) Government grants and assistance
Government grants received or receivable after 1 April 2003 are
recognised as income over the period necessary to match them
with the related costs. Grants related to depreciable assets
received or receivable after 1 April 2003 are presented as a
deduction from the carrying amount of the relevant asset and are
recognised as income over the useful lives of the assets by way of
a reduced depreciation charge.
Government assistance relating to land obtained from the
Government without a premium being charged are recorded by the
Housing Society at a nominal amount.
Loans from Government granted before 1 April 2009 at nil or low
interest rate are initially measured at cost and subsequently
measured at amortised cost using the contractual rate.
(o) Foreign currencies
Transactions in currencies other than the functional currency of
the Housing Society (foreign currencies) are initially recorded at
the rates prevailing on the dates of the transactions. At the end of
each reporting period, monetary items denominated in foreign
currencies are retranslated at the rates prevailing on that date.
Non-monetary items carried at fair value that are denominated in
foreign currencies are retranslated at the rates prevailing on the
date when the fair value was measured. Non-monetary items that
are measured in terms of historical cost in a foreign currencies are
not retranslated.
3
主要會計政策
（續）
(m)
準備
（續）
倘若含有經濟效益的資源外流的可
能性較低，或是無法對有關數額作
出可靠的估計，則需將該責任披露
為或然負債；但假如這類經濟效益
資源外流的可能性極低者則除外。
當須視乎某宗或多宗未來事件是否
發生才能確定存在與否的潛在責
任，亦會被披露為或然負債；但假
如這經濟效益資源外流的可能性極
低者則除外。
(n)
政府補助金及援助
在二零零三年四月一日後收取或應
收的政府補助金，均按相關成本的
配比在有關期間內確認為收入。在
二零零三年四月一日後收取或應收
的可折舊資產補助金，則在有關資
產的賬面值中減除，並根據該資產
使用年期用減少折舊的方法確認為
收入。
以零地價由政府批予房屋協會的土
地補助是以象徵式金額記錄。
於二零零九年四月一日前以零或低
利率借入的政府貸款首先是以成本
價記錄，其後根據合約利率攤銷成
本計量。
(o)
外幣兌換
房屋協會的非功能貨幣交易最初是
按交易日的匯率換算入賬。於每年
報告期末，貨幣性項目以報告期末
的匯率再換算，以公允價值列賬的
非貨幣性項目，其貨幣換算是以決
定其公允價值日的匯率計算，而其
他非貨幣性項目則以歷史成本列賬
及無須重新再換算。
