物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 113 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 2. 重大會計政策（續） (b) 收入確認（續） 監管局客戶合同收入的確認基 於合同內的履約義務得到履 行。當監管局將履約義務涉及 的相應服務的控制權轉移給客 戶時，監管局履行了履約義務 並確認收入。收入將按以下方 式確認： (i) 行政費、牌照申請費及活 動收入於提供服務時確 認。 (ii) 牌照費收入在牌照期內以 直線法按時間予以確認。 (c) 確認及取消確認權益工具 當監管局成為工具合約條文的 一方時，會在財務狀況表確認 金融資產及金融負債。 金融資產在下列情況出現時取 消確認：在從資產收取現金流 之合約權利屆滿；監管局轉讓 資產擁有權之絕大部份風險及 回報；或監管局既無轉讓亦無 保留資產擁有權之絕大部份風 險及回報，但不保留資產之控 制權。於取消確認金融資產 時，資產賬面值與已收代價總 和間之差額於收支結算表內確 認。 金融負債在有關合約所訂明之 責任獲解除、註銷或屆滿時取 消確認。取消確認之金融負債 賬面值與已付代價間之差額於 收支結算表內確認。 2. Material accounting policies (continued) (b) Revenue recognition (continued) The PMSA recognizes revenue from contracts with customers based on the performance obligations identified in the contracts. Revenue is recognized when (or as) the PMSA satisfies a performance obligation by transferring a promised service to a customer who obtains the control of the service. Further details of the PMSA’s revenue recognition policies are as follows: (i) Administration fee, licence application fee and activities income are recognized at a point in time upon provision of services. (ii) Licence fees are recognized over time on a straight-line basis over the licence period. (c) Recognition and derecognition of financial instruments F i nanc i a l asse t s and f i nanc i a l l i ab i l i t i es a r e recognized in the statement of financial position when the PMSA becomes a party to the contractual provisions of the instruments. F i nanc i a l asset s are derecogn i zed when the contractual rights to receive cash flows from the assets expire; the PMSA transfers substantially all the risks and rewards of ownership of the assets; or the PMSA neither transfers nor retains substantially all the risks and rewards of ownership of the assets but has not retained control on the assets. On derecognition of a financial asset, the difference between the assets’ carrying amount and the sum of the consideration received is recognized in statement of income and expenditure. Financial l iabi l i t ies are derecognized when the obligations specified in the relevant contract are discharged, cancel led or expired. The difference between the car ry ing amount of the f inancial l iabi l ity derecognized and the consideration paid is recognized in the statement of income and expenditure.