HKSI Institute AR2021

85 香港證券及投資學會 二零二一年年報 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. 3 Changes in accounting policies The HKICPA has issued a number of amendments to HKFRSs that are first effective for the current accounting period of the Group. None of the developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. 4 Other income The Institute has been granted and received two tranches of government subsidy from the Employment Support Scheme under the Anti-epidemic Fund amounted to HK$3,441,606 (2020: HK$Nil) and earned net service fee income of HK$921,980 (2020: HK$Nil) from acting as an agent for the Financial Services and the Treasury Bureau to disburse the subsidy to Securities Industry under the Anti-epidemic Fund during the year. 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。 3 會計政策的修訂 香港會計師公會已修訂若干《香港財務報 告準則》的內容。有關修訂在本集團的本 會計期間首次生效。 概無其他變動對本集團於本期間或以往 期間的業績及財務狀況的編製或呈報方 式造成重大影響。本集團並無採用任何 於本會計期間尚未生效的新訂準則或詮 釋。 4 其他收入 本所已獲批並收到兩筆來自防疫抗疫基 金之下保就業計劃的政府津貼，金額為 港幣 3,441,606 元（二零二零年：港幣零 元），在年內作為財經事務及庫務局的代 理人向證券業發放防疫抗疫基金的津貼 而賺取淨服務費收入港幣 921,980 元（二 零二零年：港幣零元）。