Page 146 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

144 audited Financial Statements 已審核財務報表

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（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 (continued) 後續計量（續）
(b) Financial assets at fair value through profit or loss (b) 以公允價值計量且其變動計入
損益的財務資產
Financial assets at fair value through profit or loss include 以公允價值計量且其變動計入
financial assets held for trading, financial assets designated 當期損益的財務資產包括交易
upon initial recognition at fair value through profit or loss, or 性財務資產，初始確認時以公
financial assets mandatorily required to be measured at fair 允價值計量且其變動計入當期
value. Financial asset are classified as held for trading if they are 損益的財務資產，或強制要求
acquired for the purpose of selling or repurchasing in the near 按公允價值計量的財務資產。
term. Derivatives, including separated embedded derivatives, 如果財務資產是為了近期出售
are also classified as held for trading unless they are designated 或回購而被收購的，則被歸類
as effective hedging instruments. Financial assets with cash 為持有以進行交易。除非被指
flows that are not solely payments of principal and interest are 定為有效對沖工具，否則衍生
classified and measured at fair value through profit or loss, 工 具（包 括 分 離 的 嵌 入 衍 生 工
irrespective of the business model. 具）亦被分類為持作買賣。現金
流量不僅僅是本金和利息支付
的財務資產，以公允價值計量
且其變動計入當期損益，不論
其業務模式如何。

Notwithstanding the criteria for debt instruments to be 儘管債務工具可按攤銷成本或
classified at amortised cost or at fair value through other 以按公允值入賬並於其他全面
comprehensive income, debt instruments may be designated 收益中處理之方式分類，但於
at fair value through profit or loss on initial recognition if doing 初步確認時，倘將債務工具指
so eliminates, or significantly reduces, an accounting mismatch. 定按公允值入賬並於損益中處
理能夠消除或大幅減少會計錯
配，則債務工具可指定按公允
值入賬並於損益中處理。

Hong Kong Housing Society Annual Report 2018/19