32 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 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS (continued) (a) Contract assets Contract assets are initially recognised for revenue earned from consultancy, training, manufacturing support, publications and advertising, and exhibitions and study mission services as the receipt of consideration is conditional on successful completion of performance obligations. Upon completion of performance obligations, the amounts recognised as contract assets are reclassified to accounts receivable. The balance of contract assets at 1 April 2021 for the Group and the Council were HK$132,430,000 and HK$132,410,000 respectively. 9. 應收賬款及其他流動資產（續） (a) 合約資產 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 合約資產產生於 Contract assets arising from 顧問服務 Consultancy 95,701 83,706 培訓 Training 1,802 983 製造業支援服務 Manufacturing support 13 825 合約資產總額 Total contract assets 97,516 85,514 生產力局 The Council 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 合約資產產生於 Contract assets arising from 顧問服務 Consultancy 95,499 83,696 培訓 Training 1,802 983 製造業支援服務 Manufacturing support 13 825 合約資產總額 Total contract assets 97,314 85,504 合約資產初步就提供顧問服務，培訓，製造業支援服 務，銷售刊物及廣告及展覽會及考察團所賺取之收入 而確認，因收取代價是以成功完成履約義務為條件。 於完成履約義務後，確認為合約資產之收入之金額會 重新分類為應收賬款。 於2021年4月1日，集團和生產力局的合約資產餘額分 別為港元132,430,000和港元132,410,000。
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