Page 25 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
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4. 會計政策（續） 4. MATERIAL ACCOUNTING POLICIES (Continued)
(k) 撥備及或有負債 (k) Provisions and contingent liabilities
如果集團就已發生的事件承擔法律或推定責任，因而預期 Provisions are recognised for liabilities of uncertain timing or
會導致含有經濟效益的資源外流，在可以作出可靠的估計 amount when the Group has a legal or constructive obligation
時，集團便會就不確定的時間或數額的負債計提撥備。 arising as a result of a past event, which it is probable will result in
an outflow of economic benefits that can be reliably estimated.
虧損性合約之撥備按終止合同的預期成本與繼續履行合同 A provision for onerous contracts is measured at the present value of
的預期淨成本中較低者的現值計量，該成本是根據履行該 the lower of the expected cost of terminating the contract and the
合同項下義務的增量成本和與履行該合同直接相關的其他 expected net cost of continuing with the contract, which is
成本的分配確定的。在設立撥備之前，本集團確認與該合 determined based on the incremental costs of fulfilling the
obligation under that contract and an allocation of other costs
同相關的資產的任何減值損失。 directly related to fulfilling that contract. Before a provision is
established, the Group recognises any impairment loss on the assets
associated with that contract.
如果含有經濟效益的資源外流的可能性較低，或是無法對 Where it is not probable that an outflow of economic benefits will
有關數額作出可靠的估計，便會將該義務披露為或有負 be required, or the amount cannot be estimated reliably, the
obligation is disclosed as a contingent liability, unless the
債，但資源外流的可能性極低則除外。如果集團的責任須 probability of outflow of economic benefits is remote. Possible
視乎某宗或多宗未來事件是否發生才能確定是否存在，亦 obligations, the existence of which will only be confirmed by the
會披露為或有負債。 occurrence or non-occurrence of one or more future events, are also
disclosed as contingent liabilities.
如果結算撥備所需的部分或全部支出預計由另一方償還， Where some or all of the expenditure required to settle a provision
則對於幾乎確定的任何預期償還，確認單獨的資產。報銷 is expected to be reimbursed by another party, a separate asset is
確認的金額僅限於準備金的賬面金額。 recognised for any expected reimbursement that would be virtually
certain. The amount recognised for the reimbursement is limited to
the carrying amount of the provision.
(l) 收入確認 (l) Income recognition
收入按照已收或應收代價的公允價值入賬。如果經濟利益 Income is measured at the fair value of the consideration received or
很可能會流入集團，而收入和支出（如適用）又能夠可靠 receivable. Provided it is probable that the economic benefits will
地計量時，下列各項收入便會在收支賬目中確認： flow to the Group and the income and expenditure, if applicable,
can be measured reliably, income is recognised in the income and
expenditure account as follows:
(i) 政府資助 (i) Government subventions
當可以合理地確定集團將會符合收入資助的附帶條件並會 Government subventions for recurrent activities are recognised as
收到資助時，便會在收支賬目內將經常性活動的政府資助 income in the income and expenditure account when there is
確認為收入。政府資助如用以償付集團營運支出，則會有 reasonable assurance that the Group will comply with the
conditions attaching with them and that the subventions will be
系統地在支出產生的同一會計年度列作收入，並在收支賬 received. Government subventions that compensate the Group for
目內確認。財政年度內用作經常性活動的未動用政府資助 expenditure incurred are recognised as income in the income and
將由生產力局保留作儲備，儲備上限由生產力局與香港特 expenditure account on a systematic basis in the same periods in
別行政區政府(「政府」)協定。超出上限的數額將於下一 which the expenditure are incurred. Unspent subventions for
個財政年度退還予政府。 recurrent activities arising in the financial year will be retained by
the Council as reserves up to a limit as agreed with the Government
of the Hong Kong Special Administrative Region ("the
Government"). Amount in excess of the limit will be returned to the
Government in the following financial year.
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 23
