FDRC 2018 Annual Report

Notes to the Financial Statements 財務報表附註 (Expressed in Hong Kong dollars) （以港幣列示） Annual Report 2018 年度報告 55 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (k) Revenue recognition (continued) Where the contract contains a financing component which provides a significant financing benefit to the customer for more than 12 months, revenue is measured at the present value of the amount receivable, discounted using the discount rate that would be reflected in a separate financing transaction with the customer, and interest income is accrued separately under the effective interest method. Where the contract contains a financing component which provides a significant financing benefit to the Company, revenue recognised under that contract includes the interest expense accreted on the contract liability under the effective interest method. The Company takes advantage of the practical expedient in paragraph 63 of HKFRS 15 and does not adjust the consideration for any effects of a significant financing component if the period of financing is 12 months or less. Further details of the Company’s revenue and other income recognition policies are as follows: (i) Service fee income is recognised when application fees for mediation services are received or in-house mediation services are arranged. (ii) Interest income is recognised as it accrues using the effective interest method. (l) Contributions from founder members Contributions from founder members are recognised in the statement of financial position initially when there is reasonable assurance that they will be received and that the Company will comply with the conditions attaching to them if any. Contributions are recognised in comprehensive income on a systematic basis over the periods in which the Company recognises as expenses the related cost for which the contributions are intended to compensate. (m) Employee benefits Salaries, annual bonuses and variable pay, paid annual leave, contributions to defined contribution retirement plan and the cost of non-monetary benefits are accrued in the period in which the associated services are rendered by employees. Where payment or settlement is deferred and the effect would be material, these amounts are stated at their present values. 2. 主要會計政策 （ 續 ） (k) 收入確認 （ 續 ） 如果合約包含的融資成分為客戶提供逾 12 個月的 重大融資利益，則收入按應收金額的現值計量， 並使用與客戶的單獨融資交易中反映的折現率折 現，而利息收入另外按實際利率法計提。如果合 約包含為本公司提供重大融資利益的融資成分， 則根據合約確認的收入包括合約負債按照實際利 率法計算的利息費用。本公司採用《 香港財務報 告準則 》第 15 號第 63 段中的簡便實務操作方法， 因此如果融資期間為 12 個月或以下，則本公司無 需就重大融資成分的影響調整對價。 有關本公司收入及其他所得的確認政策詳情載列 如下： (i) 服務費收入是於本公司已收取調解服務申 請費或已安排提供調解服務時確認。 (ii) 利息收入是以實際利率法在產生時確認。 (l) 創辦成員的出資 當有合理憑證證明將會收到創辦成員的出資，而 本公司將遵守有關出資附帶的條件（ 如有 ）時， 便會於財務狀況表確認有關款項。本公司擬以這 些補助金彌償的相關成本獲確認為支出的期間 內，有關出資會有系統地於全面收益中確認。 (m) 僱員福利 薪金、年度獎金、浮動酬勞、有薪年假、界定供 款退休計劃的供款和非貨幣福利成本在僱員提供 相關服務的期間內累計。如果延遲付款或結算會 造成重大的影響，則這些數額會以現值列賬。