Page 133 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
P. 133
131
2.2 Changes in accounting policies and disclosures 2.2 會計政策及披露變動（續）
(continued)
The nature and the impact of the new and revised HKFRSs are 新訂及經修訂香港財務報告準則的性
described below: 質及影響如下：
HKFRS 9 香港財務報告準則第九號
HKFRS 9 Financial Instruments replaces HKAS 39 Financial Instruments: 於二零一八年一月一日或之後開始的
Recognition and Measurement for annual periods beginning on or 年度期間，香港財務報告準則第九號
after 1 January 2018, bringing together all three aspects of the — 財 務 工 具 取 代 香 港 會 計 準 則 第
accounting for financial instruments: classification and measurement, 三十九號 — 財務工具：確認和計量
impairment and hedge accounting. 並匯總財務工具三個方面的會計：分
類及計量、減值及對沖會計。
Classification and measurement 分類及計量
There was no transition adjustments recognised by the Housing 房屋協會並無就二零一八年四月一日
Society against the applicable opening balances at 1 April 2018. The 適用的期初結餘確認過渡調整。比較
comparative information was not restated and continues to be 數字未經重述，並繼續根據香港會計
reported under HKAS 39. 準則第三十九號報告。
Upon the adoption of HKFRS 9, the Housing Society’s investment 於採納香港財務報告準則第九號後，
related financial assets and financial liabilities continue to be 房屋協會的投資相關財務資產及財務
measured at fair value through profit or loss; all other financial assets 負債繼續按公平值計入損益計量；所
and financial liabilities continue to be measured at amortised cost. 有其他財務資產和財務負債繼續按攤
There was no significant impact on the measurement and 銷成本計量。對財務狀況的財務工具
classification of financial instruments on the financial position. 的計量和分類沒有重大影響。
impairment of financial assets 財務資產減值
The Housing Society was required to revise its impairment 根據香港財務報告準則第九號，房屋
methodology under HKFRS 9 for each of these classes of assets. The 協會須就該等類別資產修訂其減值方
restatement of the loss allowance for these classes of assets on 法。由於採用預期信貸風險模式，於
transition to HKFRS 9 as a result of applying the expected credit risk 過渡至香港財務報告準則第九號時重
model was immaterial. Therefore, the carrying amount for these 述該等類別資產的損失準備並不重
classes of assets and the accumulated surplus at 1 April 2018 have 大。因此，於二零一八年四月一日該
not been impacted by the initial application of HKFRS 9. Further 等類別資產的賬面值及累計盈餘並未
details are disclosed in note 5 to the financial statements. 受香港財務報告準則第九號初步應用
的影響。進一步詳情披露於財務報表
附註五。
香港房屋協會 2018/19 年度年報
