23 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (l) Income recognition (continued) (ii) Government grants Government grants are recognised at their fair value where there is reasonable assurance that the grant will be received and all attaching conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the costs, which it is intended to compensate, are expensed. (iii) Revenue from contracts with customers Revenue from service contracts is recognised when control of services is transferred to the customers at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those services. When the consideration in a contract includes a variable amount, the amount of consideration is estimated to which the Group will be entitled in exchange for transferring the services to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Service income is generally recognised over time, using an input method to measure the progress towards complete satisfaction of the service, because the customer simultaneously receives and consumes the benefits provided by the Group or the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. The input method recognises revenue based on the proportion of the actual costs incurred relative to the estimated total costs for satisfaction of the services. Where the criteria for over-time recognition are not met, service income is recognised at a point in time when control of the service is transferred to the customer. (m) Contract assets A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Group performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognised for the earned consideration that is conditional. (n) Contract liabilities A contract liability is the obligation to transfer goods or services to a customer for which the Group has received a consideration (or an amount of consideration that is due) from the customer. If a customer pays the consideration before the Group transfers goods or services to the customer, a contract liability is recognised when the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Group performs under the contract. 4. 重要會計政策概要（續） (l) 收入確認（續） (ii) 政府補助 如果有合理保證會收到補助金並且符合所有附加條 件，則政府補助按其公允價值確認。當補助與費用項 目相關時，乃按已支付的有關補助費用，有系統地去 確認為收入。 (iii) 來自客戶合約之收入 客戶服務合約收入於服務的控制權轉移予客戶時予以 確認，而該金額反映本集團預期就交換該等服務有權 獲得的代價。 當合約中的代價包括可變金額時，估計代價為本集團 將服務轉移予客戶而有權獲得的金額。估計可變代價 在合約開始時作出估計並受其約束，直至與可變代價 相關的不確定性消除時累計已確認收入金額極有可能 不會發生重大收入轉回。 由於客戶於集團履約時，同時收取及消耗集團履約的 效益或集團履約並未創造對集團具有其他用途的資 產，且集團對於迄今已完成的履約具有可執行的取得 款項權利，所以隨時間推移確認提供服務的收入，並 採用輸入法計量完成服務進度。輸入法按已實際產生 的成本佔完成服務所需估計總成本的比例確認收入。 當服務合約未能夠滿足在一段時間內確認收入的準則 時，服務收入於服務控制權轉移至客戶的時間點確認。 (m) 合約資產 合約資產乃就換取已向客戶轉移之貨品或服務而收取 代價之權利。倘本集團於客戶支付代價前或到期付款 前已向客戶轉移貨品或服務，則就附帶條件賺取之代 價確認合約資產。 (n) 合約負債 合約負債為本集團因已向客戶收取代價（或代價款項已 到期）而須向客戶轉移貨品或服務之責任。倘客戶於本 集團將貨品或服務轉移予客戶前支付代價，則於作出 付款或到期付款時（以較早者為準）確認合約負債。合 約負債於本集團履行合約時確認為收入。
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