26 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) (r) Related parties (continued) Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include: (i) that person’s children and spouse or domestic partner; (ii) children of that person’s spouse or domestic partner; and (iii) dependents of that person or that person’s spouse or domestic partner. 5. SIGNIFICANT ACCOUNTING JUDGEMENTS AND ESTIMATES The preparation of the Group’s financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and their accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amounts of the assets or liabilities affected in the future. The key assumptions concerning the future and other key sources of estimation uncertainty at the end of the reporting period that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period are described below. Estimate of revenue and costs of work Depending on the terms of individual contract of services, the Group recognises its service income over time if the Group has met the criteria in paragraph 35 of HKFRS 15 or at a point in time when the control of the assets is transferred to the customer. For service income recognised over time, the Group reviews and revises the estimates of contract revenue and contract costs prepared for each contract as the contract progresses. Budgeted service income is determined in accordance with the terms set out in the relevant contracts. Budgeted service costs which mainly comprise staff costs and costs of materials are prepared by experienced management. In order to keep the budget accurate and up-to-date, management conducts periodic reviews on the management budgets by comparing the budgeted amounts to the actual amounts incurred. 4. 重要會計政策概要（續） (r) 關聯人士（續） 一名人士的近親為預期於與有關實體進行交易時可能 影響該名人士或受其影響的家族成員，其中包括： (i) 該名人士的子女及配偶或同居伴侶； (ii) 該名人士配偶或同居伴侶的子女；及 (iii) 該名人士或其配偶或同居伴侶的受撫養人。 5. 重大會計判斷和估計 本集團財務報表的編製要求管理層對影響所報告的收 入、費用、資產和負債金額以及其後附披露和或有負 債披露做出判斷、估計與假設。這些假設和估計的不 確定性可導致未來需對受影響的資產或負債賬面金額 作出重大調整。 以下為截至報告期末有關未來關鍵假設以及估計不確 定性的其他關鍵來源，可能會導致未來會計期間資產 和負債賬面金額的重大調整。 收入和工作成本的估計 本集團將會根據個別服務合約條款，當能符合香港財 務報告準則第15號中35段時隨時間確認服務收入或在 資產控制權轉移給客戶的時間點確認收入。對於隨時 間確認的服務收入，本集團於合約進行期間，檢討及 修訂各合約之合約收入和合約成本的估計。服務收入 預算乃根據相關合約所載之條款而定。服務成本預算 主要包括員工成本和材料成本，並按有豐富經驗的管 理層釐定。為確保預算準確適時，管理層透過將預算 款項與實際產生的款額作出比較，以定期檢討管理預 算。
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