Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 27 主要會計政策－續 (g) 收益確認－續 (iii) 利息及投資收益 利息收益依據未償還本金額及適用利率 按時間比例確認。 股息收益於收款權確立時確認。 已實現及未實現盈虧乃依據附註1(l)入 賬。 如利息及投資收益源自於指定補助金的 投資項目，這些利息及投資收益乃按擬 補償之成本配合所需期間在合併綜合收 益表中記賬。 (iv) 外界捐助 本機構獲得之外界捐助均在確立本機構 的收賬權後入賬。而未兌現的承諾捐 獻，則在本機構確立捐贈人有法定義務 實現所許下的承諾後確認為年度的收 益。經捐贈人指定於固定期間內用作特 定用途之外界捐助以年內發生之支出金 額為限列賬。 以下為按履行履約責任之時間割分之本 機構收益分析： 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (g) Recognition of Income – Cont’d (iii) Interest and investment income Interest income is recognised on a time proportion basis, taking into account the principal amounts outstanding and the effective interest rates applicable. Dividend income is recognised when the right to receive payment is established. Realised and unrealised gains or losses are recognised in accordance with Note 1(l). In the case where the interest and investment income arises from funds earmarked for specific purposes, such income is deferred and recognised in the consolidated statement of comprehensive income over the period necessary to match with the related costs for which it is intended to compensate. (iv) Donations and benefactions Donations and benefactions are recognised as income in the consolidated statement of comprehensive income when the right of collection is established by the Group. Outstanding pledges are not recognised as income unless a legal obligation on the donor is established by the Group. Donations and benefactions designated by the donor for specific purposes within a fixed period of time are recognised as income to the extent of the related expenditure incurred during the year. The following is an analysis of the Group’s revenue by timing of satisfaction of performance obligations: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Revenue from contracts with customers and students: 顧客及學生合約收益： At a point in time 在某一時點 369,284 328,716 Over time 在一段時間內 5,632,028 5,001,397 6,001,312 5,330,113 Revenue from other sources 其他來源收益 8,158,862 5,298,157 14,160,174 10,628,270
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