HKSI Institute AR2020

93 香港證券及投資學會 二零二零年年報 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) 第三方的單向出資 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 政府補助並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，並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。