Annual Report 2018

202 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.26 租約 （續） 本集團作為出租人 經營租約 如果租約未將租約資產所附帶的絕 大部分風險和報酬轉移給承租人， 則該租約被歸類為經營租約。根據 經營租約收取的承租人款項（扣除 向承租人提供的任何獎勵補助）在 租約期內按直線法於綜合損益表確 認。 2.27 股息分派 對於宣布的任何經適當授權，不再 由實體酌情決定並在報告期結束時 或之前，但未在報告期末分發的股 息金額作撥備。 2.28 政府補貼 倘有合理保證可收到政府補貼而本 集團亦將會遵行所有附帶條件時， 該政府補貼將會按公平值於綜合損 益表「其他收入」確認。 2 Summary of significant accounting policies (continued) 2.26 Leases (continued) The Group as lessor Operating lease A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of the leased asset to the lessee. Amounts received from lessees under operating leases (net of any incentives grant to the lessee) are recognised in consolidated statement of profit or loss on a straight-line basis over the period of the lease. 2.27 Dividend distribution Provision is made for the amount of any dividend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the reporting period but not distributed at the end of the reporting period. 2.28 Government grants Grants from the government are recognised in “other income” in the consolidated statement of profit or loss at their fair value where there is a reasonable assurance that the grant will be received and the Group will comply with all attached conditions.