A Simple Key For boc語�?學校 Unveiled



sixty eight 2. SIGNIFICANT ACCOUNTING Procedures (Continued) n) Profits recognition (Continued) ii) donations acquired from certain donors (in addition to govt bodies) for specific uses are deferred and launched towards the statement of surplus or deficit and other thorough money and expenditure account as money if the donations are expended on All those certain applications. Any unused donations are categorised as money in the money utilized section of your statement of monetary position; iii) iv) donations and federal government subventions besides the objects (i) and (ii) above, over a dollars receipt basis. Any surplus federal government subventions for being refunded to government are categorized as trade as well as other payables underneath current liabilities; cash flow from capabilities organised through the Team, on a funds receipt foundation; v) membership price and sponsorship membership rate, within the accounting 12 months to which the subscription are connected; vi) fascination cash flow, on an accrual basis using the helpful fascination method by making use of the speed that discount rates the estimated upcoming dollars receipts from the envisioned life of the money instrument to the net carrying volume of the money asset; vii) rental and meals earnings, from the period once the products and services are rendered; viii) earnings from sale of investments, about the transaction dates in the event the related agreement notes are exchanged; and ix) revenue of products, transfer of threats and rewards of ownership which commonly coincides with the time when the goods are shipped to customers and title has handed. o) Translation of overseas currencies International forex transactions in the course of the calendar year are translated in the overseas Trade fees ruling in the transaction dates. Monetary property and liabilities denominated in international currencies are translated for the overseas exchange premiums ruling at the conclusion of the reporting time period.

The truthful worth has become decided both by reference to the industry benefit at the conclusion of Every reporting period or by discounting the applicable hard cash flows working with recent fascination prices for similar instruments. h) Funds chance management The Team s aim when controlling funds are to safeguard the Team s capacity to continue being a going issue in order to carry out its principal functions, i.e. to offer treatment, housing and recreational amenities with the needy aged of Hong Kong along with the PRC. The capital structure with the Group consists of general deficit, general reserve and other reserves and designated cash. To be able to keep or modify the capital composition, the Group might enchantment for subventions within the HKSAR Govt and donations from the general public and other charitable organisations. The Team will not be issue to any externally inspected funds needs. 23. MATERIAL Similar Occasion TRANSACTIONS a) Crucial administration staff remuneration All customers of crucial management staff are The manager committee members of the corporation. There was no transaction with critical management staff for the duration of The present and prior years. b) The Team has not entered into any related party transactions. 29

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