Annual Report 2022

165 年報 2022 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） 2.29 租約 （續） 與低價值資產租賃相關的付款按直 線法於損益確認為費用。低價值資 產包括辦公設備。 本集團作為出租人收到的經營租賃 收入在租賃期內按直線法確認為收 入（附註 16 ）。 2.30 股息分派 對於宣佈的任何經適當授權，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。 2.31 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全 面收益表「其他收入」確認。 與成本有關的政府補貼遞延入賬， 並於有關期間的損益中確認，以將 該等補貼與其擬補償的相關成本匹 配。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.29 Leases (continued) Payments associated with leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss. Low-value assets comprise office equipment. Lease income from operating leases where the Group is a lessor is recognised in income on a straight-line basis over the lease term (Note 16). 2.30 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. 2.31 Government grants Grants from the government are recognised in “other income” in the consolidated statement of comprehensive income 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. Government grants relating to costs are deferred and recognised in profit or loss over the period necessary to match them with the costs that they are intended to compensate.