Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 153 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.25 撥備 當本集團因過往事件承擔現有法律 或推定責任，而解除責任很有可能 導致資源流出，且金額能夠可靠計 算的情況下，便會確認撥備。 倘承擔若干類似責任，於釐定解除 責任是否導致資源流出時，將以整 類責任類別為考慮。即使同類責任 當中任何一項導致資源流出可能性 甚低，亦會確認撥備。 撥備按管理層於報告期末結算現時 責任所需支出之最佳估計的現值計 量，用於確定現值之貼現率是稅前 利率，該利率反映當時市場對金錢 時間值和有關責任固有風險的評 估。隨著時間過去而增加的撥備確 認為利息開支。 2.26 收入確認 當商品或服務的控制權轉移給客戶 時確認收入。根據合同條款和適用 於合同的法律，商品或服務的控制 權可以在一段時間內或在某個時間 點進行轉移。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.25 Provisions Provisions are recognised when the Group has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as interest expense. 2.26 Revenue recognition Revenue is recognised when or as the control of the good or service is transferred to the customer. Depending on the terms of the contract and the laws that apply to the contract, control of the good or service may be transferred over time or at a point in time.