HKSI Institute AR2019

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 98 Hong Kong Securities and Investment Institute Annual Report 2019 2 Significant accounting policies (Continued) (p) Non-reciprocal contributions from third parties Non-reciprocal contributions from third parties that compensate the Group for expenses incurred are recognised as revenue in profit or loss on a systematic basis in the same periods in which the expenses are incurred. Non-reciprocal contributions from third parties related to assets are presented as a reduction to the carrying amount of the asset. (q) Government grants Government grants are recognised in the consolidated statement of financial position initially when there is reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Government grants that compensate the Group for expenses incurred are recognised as income in profit or loss on a systematic basis in the same periods in which the expenses are incurred. Government grants that compensate the Group for the cost of an asset are deducted from the carrying amount of the asset and consequently are effectively recognised in profit or loss over the useful life of the asset by way of reduced depreciation expense. 2 主要會計政策 （續） (p) 第三方的單項出資 用於彌補本集團已產生開支的第 三方的單向出資額，會在開支產 生的期間有系統地在損益中確認 為收入。 與資產有關的第三方的單向出 資，會作為該資產的賬面金額的 減項列賬。 (q) 政府補助 當可以合理地確定本集團將會收 到政府補助并履行該補助的附帶 條件時，本集團便會在綜合財務 狀況表內將政府補助初始確認。 用於彌補本集團已產生開支的政 府補助，會在開支產生的相同期 間內有系統地在損益中確認為收 入。 用於彌補本集團資產成本的政府 補助，則會從資產的賬面金額中 扣除，并因此按該資產的可用期 限通過降低折舊開支的方式實際 在損益中確認。