Page 145 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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2.4 Summary of significant accounting policies 2.4 主要會計政策概要（續）

(continued)
investments and other financial assets (policies under 投資及其他財務資產（香港財務報
HKFRS 9 applicable from 1 April 2018) (continued) 告準則第九號的政策自二零一八
年四月一日起適用）
（續）
Subsequent measurement 後續計量
The subsequent measurement of financial assets depends on their 財務資產的後續計量取決於其分類如
classification as follows: 下：

(a) Financial assets at amortised cost (debt instruments) (a) 按攤銷成本計算的財務資產（債
務工具）
The Housing Society measures financial assets at amortised 如果滿足以下兩個條件，房屋
cost if both of the following conditions are met: 協會將按攤餘成本計量財務資
產：

• The financial asset is held within a business model with • 財 務 資 產 以 業 務 模 式 持
the objective to hold financial assets in order to collect 有，目的是持有財務資產
contractual cash flows. 以收取合約現金流量。

• The contractual terms of the financial asset give rise on • 財務資產的合約條款在指
specified dates to cash flows that are solely payments of 定日期產生現金流量，而
principal and interest on the principal amount 現金流量僅為本金及未償
outstanding. 還本金額的利息。

Financial assets at amortised cost are subsequently measured 按攤銷成本計算的財務資產其
using the effective interest method and are subject to 後採用實際利率法計量，並可
impairment. Gains and losses are recognised in comprehensive 能會出現減值。當資產終止確
income when the asset is derecognised, modified or impaired. 認，修改或減值時，收益和損
失在全面收益中確認。

香港房屋協會 2018/19 年度年報