Page 132 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

130 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 香港房屋協會（「房屋協會」）乃根據香
on 18 May 1951 under the Hong Kong Housing Society Incorporation 港房屋協會法團條例於一九五一年五
Ordinance. The address of its registered office and principal place of 月十八日註冊成立，其註冊辦事處及
business is 29/F, World Trade Centre, 280 Gloucester Road, Causeway 主要辦公地點是位於香港銅鑼灣告士
Bay, Hong Kong. 打道二百八十號世貿中心二十九樓。

The principal activities of the Housing Society are property sales, 房屋協會的主要業務為樓宇出售、租
leasing, management and financing, which are all conducted in Hong 賃、管理及融資，所有業務均在香港
Kong. 進行。

2.1 Basis of preparation 2.1 編製基準

These financial statements have been prepared in accordance with 本財務報表是按照香港會計師公會頒
Hong Kong Financial Reporting Standards (“HKFRSs”) (which include 布的香港財務報告準則（「香港財務報
all HKFRSs, Hong Kong Accounting Standards (“HKASs”) and 告準則」）（此統稱包含所有適用的香
Interpretations) issued by the Hong Kong Institute of Certified Public 港財務報告準則、香港會計準則（「香
Accountants (“HKICPA”) and accounting principles generally accepted 港會計準則」）和詮釋）及香港公認會
in Hong Kong. They have been prepared under the historical cost 計原則擬備。除部分財務工具以公允
convention, except for certain financial instruments which have been 價值列報外，本財務報表乃採用歷史
measured at fair value. These financial statements are presented in 成本會計基準擬備。該等財務報表以
Hong Kong dollars, which is also the functional currency of the 港幣列示，港幣亦為房屋協會之功能
Housing Society, and all values are rounded to the nearest million 貨幣。除非另有說明，所有金額均湊
except when otherwise indicated. 整至最接近的百萬位數。

2.2 Changes in accounting policies and disclosures 2.2 會計政策及披露變動

The Housing Society has adopted the following new and revised 房屋協會今年首次採納以下新訂及經
HKFRSs for the first time for the current year’s financial statements, 修訂的香港財務報告準則編製適用於
which are applicable to the Housing Society. 房屋協會的財務報表。

HKFRS 9 — Financial Instruments 香港財務報告準則第九號 — 財務工
具

HKFRS 15 — Revenue from Contracts with Customers 香港財務報告準則第十五號 — 來自
客戶合同之收入

Amendments to HKFRS 15 — Clarifications to HKFRS 15 Revenue from 香港財務報告準則第十五號（修訂） —
Contracts with Customers 對香港財務報告準則第十五號來自
客戶合同之收入的澄清

Amendments to HKAS 40 — Transfers of Investment Property 香港會計準則第四十號（修訂） — 轉
讓投資物業

Hong Kong Housing Society Annual Report 2018/19