151 / 159
Annual Report 2016
二零一六年年報
149
Notes to the Financial Statements
財務報表附註
32 Possible impact of amendments, new standards
and interpretations issued but not yet effective
for the annual accounting period ended 31
December 2016 (continued)
HKFRS 15, Revenue from contracts with customers
(continued)
Under HKFRS 15, revenue is recognised when the customer obtains
control of the promised good or service in the contract. HKFRS 15
identifies 3 situations in which control of the promised good or service is
regarded as being transferred over time:
(a) When the customer simultaneously receives and consumes the
benefits provided by the entity’s performance, as the entity performs;
(b) When the entity’s performance creates or enhances an asset (for
example work in progress) that the customer controls as the asset is
created or enhanced;
(c) When the entity’s performance does not create an asset with an
alternative use to the entity and the entity has an enforceable right to
payment for performance completed to date.
If the contract terms and the entity’s activities do not fall into any of these
3 situations, then under HKFRS 15 the entity recognises revenue for the
sale of that good or service at a single point in time, being when control
has passed. Transfer of risks and rewards of ownership is only one of
the indicators that will be considered in determining when the transfer of
control occurs.
As a result of this change from the risk-and-reward approach to the
contract-by-contract transfer-of-control approach, the Group expects
no material impact from the adoption of HKFRS 15. This will depend
on the terms of the sales contract and the enforceability of any specific
performance clauses in that contract, which may vary depending on the
jurisdiction in which the contract would be enforced. It is also possible
that for the remainder of the Group’s contracts the point in time when
revenue is recognised may be earlier or later than under the current
accounting policy. However, further analysis is required to determine
whether this change in accounting policy may have a material impact on
the amounts reported in any given financial reporting period.
HKFRS 16, Leases
As disclosed in
Note 1(j)
, currently the Group classifies leases into finance
leases and operating leases and accounts for the lease arrangements
differently, depending on the classification of the lease. The Group enters
into some leases as the lessee.
32
截至二零一六年十二月三十一日
止年度會計期間已頒佈但尚未生
效的修訂、新準則及詮釋可能產
生的影響（續）
《香港財務報告準則》第
15
號，來自客戶合約
之收益（續）
根據《香港財務報告準則》第
15
號，收益於客戶獲得合
約之承諾貨物或服務之控制權時確認。《香港財務報告
準則》第
15
號確定了以下對承諾貨物或服務之控制被視
為隨時間轉移之三種情況：
(a)
當客戶於實體履約時同時接受及使用實體履約所
提供之利益時；
(b)
當實體履約創造或增強一項於資產被創造或增強
時由客戶控制之資產（如在建工程）時；
(c)
當實體之履約並無創造對實體而言具替代用途之
資產，且該實體對迄今完成之履約付款具有可執
行權利時。
倘合約條款及實體活動並不屬於任何該等三種情況，
則根據《香港財務報告準則》第
15
號，實體於某一指
定時間點（即控制權轉移時）就銷售貨物或服務確認收
益。所有權風險及回報之轉移僅為於釐定控制權轉移
發生時將考慮的其中一項指標。
由於從風險及回報法向按合約轉讓控制權法轉變，本
集團預期不會因採納《香港財務報告準則》第
15
號而產
生重大影響。這將取決於銷售合約的條款及該合約中
任何特定履約條款的可執行性，而該等條款可能會因
合約執行的司法管轄區而有所不同。對於本集團合約
的其餘部分，收益確認之時間點亦可能較根據現有會
計政策之時間點提前或推遲。然而，釐定有關會計政
策變動是否會對任何特定財務報告期間呈報之金額有
重大影響仍須待進一步分析。
《香港財務報告準則》第
16
號，租賃
誠如
附註
1(j)
所披露，本集團現時將租賃分類為融資租
賃及經營出賃，並根據租賃的分類對租賃安排進行不
同列賬。本集團作為承租人訂立若干租約。