109 / 140
香港數碼港管理有限公司
2015/16
年報
107
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(o)
收入與其他收入確認
收入與其他收入包括在本公司正常商業運
作中就銷售服務已收取或應收取代價之公
允價值。收入與其他收入按下列方式確
認：
(i)
租金收入，於租約期內按直線法確
認。或然租金於賺取有關租金之會
計期間內確認。
(ii)
管理費收入，於提供服務時確認。
(iii)
酒店營運收入，於提供服務時確認。
(iv)
泊車費及資訊科技設施收入，於提
供服務和使用設施時確認。
(v)
租賃中心設施收入，於使用設施時
確認。
(vi)
其他雜項收入和服務收入，於本公
司有權獲得該收入以及提供此類服
務時確認。
(vii)
利息收入，採用實際利率法按時間
比例確認。
(p)
外幣換算
(i)
功能及呈列貨幣
本公司財務報表所載項目，均以本公司經
營業務所在之主要經濟環境採用之貨幣
（「功能貨幣」）計算。本財務報表是以港元
呈列，而港元是本公司之功能及呈列貨幣。
(ii)
交易及結餘
外幣交易按交易當日之匯率換算為功能貨
幣。因結算該等交易及按年終匯率換算以
外幣計值之貨幣資產及負債所產生之外匯
損益，均於損益及其他全面收益表中確認。
2 Significant accounting policies
(continued)
(o) Revenue and other income recognition
Revenue and other income comprise the fair value of the
consideration received or receivable for the sale of
services in the ordinary course of the Company’s
activities. Revenue and other income are recognised as
follows:
(i) Rental income is recognised on a straight-line basis
over the terms of the lease. Contingent rentals are
recognised as income in the accounting period in
which they are earned.
(ii) Management fee income is recognised when the
services are rendered.
(iii) Income from hotel operation is recognised upon
provision of services.
(iv) Car park fee and information technology facilities
income are recognised when the services are
rendered and the facilities are utilised.
(v) Income from leasing of centre facilities is recognised
when the facilities are utilised.
(vi) Other incidental income and services income are
recognised when the Company is entitled to the
income and the services are rendered.
(vii) Interest income is recognised on a time proportion
basis, using the effective interest method.
(p) Foreign currency translation
(i) Functional and presentation currency
Items included in the financial statements of the Company
are measured using the currency of the primary economic
environment in which the Company operates (the
“functional currency”). The financial statements are
presented in Hong Kong dollars, which is the Company’s
functional and presentation currency.
(ii) Transactions and balances
Foreign currency transactions are translated into the
functional currency using the exchange rates prevailing at
the dates of the transactions. Foreign exchange gains and
losses resulting from the settlement of such transactions
and from the translation at year end exchange rates of
monetary assets and liabilities denominated in foreign
currencies are recognised in the statement of profit or
loss and other comprehensive income.