Page 26 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

4. 會計政策（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。
24 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
4. MATERIAL 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 contact 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.