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 36 主要會計政策－續 (p) 撥備 當因過往事件須承擔現有法律性或推定性責 任，而解除這些責任時可能需要消耗資源並 能確立撥備一筆可靠性估計金額。當預計準 備可獲償付，則將償付金確認為一項獨立資 產，惟只能在償付金可實質確定時確認。 如有多項類似責任，其需要在結算中有資源 流出的可能性，則可根據責任的類別整體考 慮。即使在同一責任類別所包含的任何一個 項目相關的資源流出的可能性極低，仍須確 認撥備。 撥備採用稅前預期需償付有關責任的開支的 現值計量。該現值反映當時市場對金錢時間 值和有關責任固有風險的評估。隨時間過去 而增加的撥備確認為利息費用。 (q) 香港特區政府貸款 香港特區政府貸款乃用作資助全日制課程。 該貸款乃屬於政府補助按公平價值並扣除產 生的交易費用為初始確認。貸款其後按攤消 成本列賬；所得款（扣除交易成本）與贖回價 值的任何差額，利用實際利率法於貸放期間 內在合併綜合收益表確認。 (r) 遞延收益 有指定用途的收益包括政府撥款、外界捐助 （除用以購置物業，機器及設備及無形資產或 在建工程之遞延資本基金入賬）及有關的利息 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。而已收款項但並 未確認為收益則在合併財務狀況表列賬為遞 延收益。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (p) Provisions Provisions are recognised when there is a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliable estimated. Where a provision is expected to be reimbursed, the reimbursement is recognised as a separate asset but only when the reimbursement is virtually certain. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense. (q) Loans from the HKSAR Government Loans from the HKSAR Government are for financing full time programmes. They are regarded as government assistance and are recognised initially at fair value, net of transaction costs incurred. Loans are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the consolidated statement of comprehensive income over the period of the loans using the effective interest method. (r) Deferred Income Funds earmarked for specific purposes including government subventions, donations and benefactions (other than for purchase of property, plant and equipment and intangible assets or construction of buildings which are dealt with as Deferred Capital Funds), as well as interest and investment income arising from these funds are recognised in the consolidated statement of comprehensive income to the extent of the related expenditure incurred during the year. Funds received but not yet recognised as income are recorded as deferred income on the consolidated statement of financial position.
RkJQdWJsaXNoZXIy MTY0MDYx