Page 147 - 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 (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
(continued) 損益的財務資產 （續）
Financial assets at fair value through profit or loss are carried in 以公允價值計量且其變動計入
the statement of financial position at fair value with net 當期損益的財務資產在財務狀
changes in fair value recognised in the comprehensive income. 況表中按公允價值列賬，公允
價值變動淨額在全面收益中確
認。

Dividends on equity investments classified as financial assets at 當派息權確立、與股息相關之
fair value through profit or loss are also recognised as other 經濟利益有可能流入房屋協會
income in the comprehensive income when the right of 及股息金額能可靠地計量時，
payment has been established, it is probable that the economic 分類為按公允值入賬並於損益
benefits associated with the dividend will flow to the Housing 中處理之財務資產之股本投資
Society and the amount of the dividend can be measured 之股息亦於全面收益內確認為
reliably. 其他收入。

香港房屋協會 2018/19 年度年報