貿易通 2021 年年報

124 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (d) 收益及其他收入（續） (v) 利息收入 利息收入乃採用實際利率法於 累計時確認。就透過其他全面 收益按公允價值計量且非信貸 減值的財務資產而言，實際利 率應用於資產的賬面總值。就 信貸減值的財務資產而言，實 際利率應用於資產的攤銷成本 （即扣除虧損撥備的賬面總值） （見 附註 1(k)(i) ）。 (vi) 服務收入 維修及支援收入 維修及支援收入乃按其有權開 具發票的金額確認，直接與本 集團迄今為止所完成的工作對 客戶的價值相對應。 其他 服務收入乃於相關服務的控制 權已轉至客戶，並扣除任何交 易折扣後確認。 倘合約的結果可合理計量，合 約的收益透過成本法隨時間續 步確認，即根據相關估計總成 本產生的實際成本比例確認。 倘合約的結果不可合理計量， 收益僅確認預期可收回的合約 成本。 倘完成合約的成本於任何時候 估計超過合約代價的餘額，則 根據 附註 1(o) 載列的政策確認撥 備。 1 Significant accounting policies (Continued) (d) Revenue and other income (Continued) (v) Interest income Interest income is recognised as it accrues using the effective interest method. For financial assets measured at FVOCI that are not credit-impaired, the effective interest rate is applied to the gross carrying amount of the asset. For credit-impaired financial assets, the effective interest rate is applied to the amortised cost (i.e. gross carrying amount net of loss allowance) of the asset (see Note 1(k)(i) ). (vi) Services income Maintenance and support income Maintenance and support income is recognised at the amount to which it has a right to invoice, which corresponds directly to the value to the customer of the Group’s performance completed to date. Others Services income is recognised when the control of the relevant services have been transferred to customers and is after deduction of any trade discounts. When the outcome of a contract can be reasonably measured, revenue from the contract is recognised progressively over time using the cost-to-cost method, i.e. based on the proportion of the actual costs incurred relative to the estimated total costs. When the outcome of the contract cannot be reasonably measured, revenue is recognised only to the extent of contract costs incurred that are expected to be recovered. If at any time the costs to complete the contract are estimated to exceed the remaining amount of the consideration under the contract, then a provision is recognised in accordance with the policy set out in Note 1(o) .