Page 155 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
P. 155

Notes to the Financial Statements 財務報表附註












               2.4  Summary of significant accounting policies             2.4  主要會計政策概要€ᚃ

                    (continued)
                    Retirement benefit costs                                    退休保障成本

                    Payments to Defined Contribution Retirement Benefit Scheme and   ຅ᔖʈΪʊ౤Զ؂ਕϾᐏ੻˜֛ᕘԶ
                    Mandatory Provident Fund Scheme are charged as an expense when   ಛৗ;ڭღࠇྌ™א˜੶Փ׌ʮጐږ
                    employees have rendered service entitling them to the contributions.  ࠇྌ™ٙԶಛd݊˸˕̈ɝሪf

                    Borrowing costs                                             借貸成本

                    Borrowing costs directly attributable to the acquisition, construction   Ϊϗᒅeܔጘʿ͛ପމΥ༟ࣸ༟ପ€у
                    or production of qualifying assets, which are assets that necessarily   ඲ɓݬڗࣛග֐ঐ༺ЇՉᏝ֛͜௄א
                    take a substantial period of time to get ready for their intended use   ʚ˸ቖਯٙ༟ପהପٜ͛ٙટᏐࠇ
                    or sale, are capitalised as part of the cost of those assets.   ࠾൲ϓ͉ѩᅡɝϤഃ༟ପϓ͉࠽ʫf
                    Capitalisation of such borrowing costs ceases when the assets are   ຅Ϥഃ༟ପɽ᜗ɪʊҁϓԨ̙ЪՉཫ
                    substantially ready for their intended use or sale. Investment income   ࠇ͜௄אቖਯࣛdу৾˟ਗ਼༈࠾൲ϓ
                    earned on the temporary investment of specific borrowings pending   ͉༟ପʷf຅ܸ֛࠾൲֠͊˕˹Υ༟
                    their expenditure on qualifying assets is deducted from the   ࣸ༟ପක˕Ͼ͜Ъᑗࣛҳ༟ࣛdהᒃ
                    borrowing costs capitalised.                                ՟ٙҳ༟ϗɝึ੽༟ପ࠾൲ϓ͉ʕϔ
                                                                                ৰf

                    All other borrowing costs are recognised as an expense in the period   Չ˼࠾൲ϓ͉ਗ਼׵ପ͛ಂගᆽႩމ൬
                    in which they are incurred.                                 ͜f

                    Foreign currencies                                          外幣兌換
                    Transactions in currencies other than the functional currency of the   ג܊՘ึٙڢ̌ঐ஬࿆€̮࿆ʹ׸௰
                    Housing Society (foreign currencies) are initially recorded at the rates   ڋ݊ܲʹ׸˚ٙිଟ౬ၑɝሪf׵ӊ
                    prevailing on the dates of the transactions. At the end of each   ϋజѓಂ͋d஬࿆׌ධͦ˸జѓಂ͋
                    reporting period, monetary items denominated in foreign currencies   ٙිଟΎ౬ၑd˸ʮʪᄆ࠽ΐሪٙڢ
                    are retranslated at the rates prevailing on that date. Non-monetary   ஬࿆׌ධͦdՉ஬࿆౬ၑ݊˸Ӕ֛Չ
                    items carried at fair value that are denominated in foreign currencies   ʮʪᄆ࠽˚ٙිଟࠇၑdϾՉ˼ڢ஬
                    are retranslated at the rates prevailing on the date when the fair value   ࿆׌ධͦۆ˸ዝ̦ϓ͉ΐሪʿೌ඲ࠠ
                    was measured. Non-monetary items that are measured in terms of   อΎ౬ၑf
                    historical cost in a foreign currencies are not retranslated.

                    Exchange differences arising on the settlement of monetary items,   ͟஬࿆׌ධͦഐሪࣛאΪ౬ၑ஬࿆׌
                    and on the translation of monetary items, are recognised in the   ධͦהପ͛࿁౬ࢨᕘdѩ׵ପ͛ಂʫ
                    comprehensive income in the period in which they arise.     াɝΌࠦϗूʫᆽႩf















                                                                                          香港房屋協會2017/18年度年報    153
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