Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 26 主要會計政策－續 (f) 外幣換算－續 (iv) 境外經營業務出售及部分出售 對於出售境外經營的業務（即出售機構 在境外經營中的全部權益，或者出售涉 及失去對擁有境外經營的附屬公司的控 制權，或涉及失去對擁有境外經營的合 營企業的共同控制權），就該項經營累 計計入權益的所有匯兌差額均重新分類 至損益賬中。 對於並不導致機構失去對擁有境外經營 的附屬公司的控制權的部分業務出售， 機構在累計匯兌差額中的比例份額重新 歸屬於非控制性權益並且不在損益中確 認。對於所有其他部分業務出售（即機 構在合營企業中的所有權權益的減少並 不導致機構失去重大影響或共同控制 權），機構在累計匯兌差額中的比例份 額重新分類至損益賬中。 (g) 收益確認 (i) 政府補助撥款 政府補助撥款主要包括整體補助金、指 定補助金、保留用於加薪之補充撥款及 基建補助金。若本機構能合理地確定會 遵從所附條件和可收取撥款，政府補助 撥款則在合併綜合收益表確認入賬。 用作非資產項目支出的指定補助金仍按 擬補償之成本配合所需期間在合併綜合 收益表中記賬。 用作特定購置物業，機器及設備及無形 資產之指定補助金乃按相關資產的估計 可用年期以直線法入賬於合併綜合收益 表。 (ii) 學費、課程及其他收費 學費、課程及其他收費按應計制確認。 未實現學費包括在應付賬項內。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (f) Foreign Currency Translation – Cont’d (iv) Disposal of foreign operations and partial disposals On the disposal of a foreign operation (that is, a disposal of the Group’s entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation, or a disposal involving loss of joint control over a joint venture that includes a foreign operation), all of the exchange differences accumulated in equity in respect of that operation are reclassified to profit or loss. In the case of a partial disposal that does not result in the Group losing control over a subsidiary that includes a foreign operation, the proportionate share of accumulated exchange differences are re-attributed to non-controlling interests and are not recognised in profit or loss. For all other partial disposals (that is, reductions in the Group’s ownership interest in joint ventures that do not result in the Group losing significant influence or joint control) the proportionate share of the accumulated exchange difference is reclassified to profit or loss. (g) Recognition of Income (i) Government subventions Government subventions consist mainly of block grants, earmarked grants, reserved supplementary grants for salary increases and capital grants. Government subventions are recognised in the consolidated statement of comprehensive income when there is reasonable certainty that the Group will comply with the conditions attaching to them and that the subventions will be received. Earmarked grants for non-capital expenditure are recognised as income in the consolidated statement of comprehensive income over the period necessary to match with the related costs for which they are intended to compensate. Earmarked grants relating to the purchase of property, plant and equipment and intangible assets are recognised as income in the consolidated statement of comprehensive income on a straight-line basis over the expected lives of the related assets. (ii) Tuition, programmes and other fees Tuition, programmes and other fee income, including composition fees, are recognised on an accruals basis. Unearned composition fees are included in accounts payable.
RkJQdWJsaXNoZXIy MTY0MDYx