Page 138 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
P. 138

AUDITED FINANCIAL STATEMENTS 已審核財務報表




            Notes to the Financial Statements
            財務報表附註




            1.  General information                                     1.  概述

                 Hong Kong Housing Society (the “Housing Society”) was incorporated   ࠰ಥג܊՘ึ€˜ג܊՘ึ™ɗ࣬ኽ࠰
                 on 18 May 1951 under the Hong Kong Housing Society Incorporation   ಥג܊՘ึجྠૢԷ׵ɓɘʞɓϋʞ
                 Ordinance. The address of its registered office and principal place of   ˜ɤɞ˚ൗ̅ϓͭdՉൗ̅፬ԫஈʿ
                 business is 29/F, World Trade Centre, 280 Gloucester Road, Causeway   ˴ࠅ፬ʮήᓃ݊З׵࠰ಥზ᝟ᝄѓɻ
                 Bay, Hong Kong.                                             ͂༸ɚϵɞɤ໮˰൱ʕːɚɤɘᅽf

                 The principal activities of the Housing Society are property sales,   ג܊՘ึٙ˴ࠅุਕމᅽρ̈ਯeॡ
                 leasing, management and financing, which are all conducted in Hong   ༣e၍ଣʿፄ༟dהϞุਕѩί࠰ಥ
                 Kong.                                                       ආБf

            2.1  Basis of preparation                                   2.1  編製基準

                 These financial statements have been prepared in accordance with   ͉ৌਕజڌ݊ܲ๫࠰ಥึࠇࢪʮึ཯
                 Hong Kong Financial Reporting Standards (“HKFRSs”) (which include   ̺ٙ࠰ಥৌਕజѓ๟ۆ€˜࠰ಥৌਕజ
                 individual HKFRSs, Hong Kong Accounting Standards (“HKASs”) and   ѓ๟ۆ™€Ϥ୕၈̍ўהϞࡈйቇ͜
                 Interpretations) issued by the Hong Kong Institute of Certified Public   ٙ࠰ಥৌਕజѓ๟ۆe࠰ಥึࠇ๟ۆ
                 Accountants (“HKICPA”) and accounting principles generally accepted   €˜࠰ಥึࠇ๟ۆ™ձ༕ᙑʿ࠰ಥʮ
                 in Hong Kong. They have been prepared under the historical cost   ႩึࠇࡡۆᏝ௪fৰ௅ʱৌਕʈՈ˸
                 convention, except for certain financial instruments which have been   ʮʪᄆ࠽ΐజ̮d͉ৌਕజڌɗમ͜
                 measured at fair value. These financial statements are presented in   ዝ̦ϓ͉ึࠇਿ๟Ꮭ௪f༈ഃৌਕజ
                 Hong Kong dollars, which is also the functional currency of the   ڌ˸ಥ࿆ΐͪdಥ࿆͵މג܊՘ึʘ
                 Housing Society, and all values are rounded to the nearest million   ̌ঐ஬࿆fৰڢ̤ϞႭ׼dהϞږᕘ
                 except when otherwise indicated.                            ѩಫ዆Ї௰ટڐٙϵຬЗᅰf

            2.2  Changes in accounting policies and                     2.2  會計政策及披露變動
                 disclosures
                 The Housing Society has adopted the following revised HKFRSs for   ג܊՘ึʦϋ࠯ϣમॶ˸ɨ຾ࡌࠈٙ
                 the first time for the current year’s financial statements, which are   ࠰ಥৌਕజѓ๟ۆᇜՓቇ͜׵ג܊՘
                 applicable to the Housing Society.                          ึٙৌਕజڌf

                 Amendments to HKAS 7 — Disclosure Initiative                香港會計準則第七號（修訂） — 披
                                                                             露計劃

                 Disclosure has been made in note 26 to the financial statements   ࠰ಥึࠇ๟ۆୋɖ໮ʘࡌࠈࠅӋྼ᜗
                 upon the adoption of amendments to HKAS 7, which require an   מᚣd˸˿ৌਕజڌٙԴ͜٫̙൙П
                 entity to provide disclosures that enable users of financial statements   Ϊፄ༟ݺਗପ͛ٙࠋවᜊਗ€ܼ̍Ϊ
                 to evaluate changes in liabilities arising from financing activities,   ତږݴඎʿڢତږݴඎପ͛ٙᜊਗf
                 including both changes arising from cash flows and non-cash   ʊίৌਕజڌڝൗɚɤʬʕמᚣፄ༟
                 changes.                                                    ݺਗהପ͛ࠋවٙᜊਗf










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