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香港數碼港管理有限公司
年報
2014/15
99
Notes to the Financial Statements
財務報表附註
Page 99
2 Significant accounting policies
(continued)
(n) Current and deferred income tax
(continued)
Deferred income tax is determined using tax rates that
have been enacted or substantively enacted by the end of
the reporting period and are expected to apply when the
related deferred income tax asset is realised or the
deferred income tax liability is settled.
Deferred income tax assets are recognised to the extent
that it is probable that future taxable profit will be available
against which the temporary differences can be utilised.
(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.
2
主要會計政策
（續）
(n)
本年及遞延所得稅
（續）
遞延所得稅乃以於報告期末已頒布或實質
頒布之稅率釐定，並預期於實現相關遞延
稅項資產或償還遞延稅項負債時適用。
遞延所得稅資產乃就有可能將未來應課稅
溢利與可供動用暫時差異抵銷而確認。
(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。或有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，本公司
有權於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。