香港證券及投資學會年報2025

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） 2 Mater ial account ing pol icy informat ion (continued) (e) Revenue and other income Revenue is measured at the fair value of the consideration received or receivable provided it is probable that the economic benefits will flow to the Group and the revenue and costs, if applicable, can be measured reliably. Revenue is recognised in profit or loss when the control over a product or service is transferred to the customer at the amount of promised consideration to which the Group is expected to be entitled, excluding those comments collected on behalf of third parties. Further details of revenue and other income recognition are set as below: – Subscriptions from members represent entrance fees f rom new members and annual fees f rom existing members. Entrance fees from new members are recognised as income when the applicant has been approved as a member of the Institute by the Membership Committee and the fees have been received. Annual fees from existing members are recognised as income by the Institute over the period to which they relate. The unrecognised portion of annual fees is recorded as contract liabilities in the statement of financial position. – I n c ome f r om membe r e v en t s , p r o f e s s i ona l development seminars, courses and examinations is recognised when the related event, seminar, course or examination has been held. – Interest income is recognised as it accrues using the effective interest method. – Sales of study materials is recognised when study materials are sold to customers which is taken to be the point in time when the customer has accepted the study materials and control transferred. – Other income is recognised on an accrual basis. – Contract liabilities is recognised when the customer pays consideration before the Group recognises the related revenue. A contract liability would also be recognised if the Group has an unconditional right to receive consideration before the Group recognises the related revenue. In such cases, a corresponding receivable would also be recognized. 2 主要會計政策資料 （續） (e) 收益及其他收入 收益是按已收或應收價款的公允價 值計量。如果經濟效益可能會流入 本集團，而收入和成本（如適用）又 能夠可靠地計量時，本集團便會確 認一項收益。收益於一項商品或服 務的控制權轉移至客戶時按本集團 預計有權收取的承諾對價金額在損 益中確認，但代表第三方收取的款 項除外。收益及其他收入確認詳情 載列如下： － 會費指新會員的入會費和現 有會員的年費。新會員的入 會費是在申請人獲會員資格 審查委員會核准成為本會會 員並在收取有關費用時確認 為收入。本會在相關期間內 將現有會員支付的年費確認 為收入。年費中的未確認部 分在財務狀況表為記為遞延 收入。 － 會員活動、專業發展研討 會、課程及考試收入在相關 活動、研討會、課程或考試 舉行後確認。 － 利息收入在產生時按實際利 息法確認。 － 收入在研習材料已售予客 戶，相當於客戶已接收研習 材料以及其所有權的相關風 險與報酬的那一刻確認。 – 其他收入於累計發生時確認。 – 當客戶在本集團確認相關收 入之前支付對價時，將確認 合約負債。若本集團在確認 相關收入之前擁有無條件收 取對價的權利，亦會確認合 約負債。在此情況下，本集 團同時會確認相應的應收款 項。 HKSI Institute Annual Report 2025 64