24 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) (o) Contract costs Other than the costs which are capitalised as inventories, property, plant and equipment, or intangible assets, costs incurred to fulfil a contract with a customer are capitalised as an asset if all of the following criteria are met: (i) The costs relate directly to a contract or to an anticipated contract that the Group can specifically identify. (ii) The costs generate or enhance resources of the Group that will be used in satisfying performance obligations in the future. (iii) The costs are expected to be recovered. The capitalised contract costs are amortised and charged to the income and expenditure account on a systematic basis that is consistent with the pattern of the revenue to which the asset related is recognised. Other contract costs are expensed as incurred. (p) Translation of foreign currencies Foreign currency transactions during the month are translated at the foreign exchange rates ruling at the average rate for that month. Monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the reporting date. Exchange gains and losses are recognised in the income and expenditure account. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange rates ruling at the transaction dates. The results of operations outside Hong Kong are translated into Hong Kong dollars at the exchange rates approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial position items are translated to Hong Kong dollars at the closing foreign exchange rate at the reporting date. The resulting exchange differences are recognised in other comprehensive income and accumulated separately in the exchange reserve. On disposal of an enterprise outside Hong Kong, the cumulative amount of the exchange differences recognised in reserve which relate to that enterprise is reclassified from reserve to the income and expenditure account when the profit or loss on disposal is recognised. 4. 重要會計政策概要（續） (o) 合約成本 除撥充存貨、物業、廠房和設備以及無形資產資本化 的成本外，倘符合以下全部條件，則因履行客戶合約 而產生之成本亦會資本化： (i) 成本與合約或集團能具體識別之預計合約直接相 關。 (ii) 成本為集團產生或提升資源而該資源將於日後用 於履行履約責任。 (iii) 成本預期可予收回。 資本化之合約成本按與資產相關之收入確認模式一致 之系統化基準攤銷及於收支賬目扣除。其他合約成本 於產生時列作開支。 (p) 外幣換算 每月的外幣交易按當月平均外幣匯率換算。以外幣為 單位的貨幣資產與負債則按報告期末日的外幣匯率換 算。匯兌盈虧在收支賬目內確認。 以歷史成本計量的外幣非貨幣資產與負債是按交易日 的外幣匯率換算。 香港境外經營的業績按與交易日的外幣匯率相若的匯 率換算為港幣。財務狀況表項目則按報告期末日的外 幣匯率換算為港幣。所產生的匯兌差額確認在其他全 面收益並分開累計於換算儲備中。 在出售香港境外企業時，已在權益中確認並與該香港 境外企業有關的累計匯兌差額會重新分類於收支賬目 內確認。
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