Page 148 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

146 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（香港會計準
HKAS 39 applicable before 1 April 2018) 則第三十九號的政策自二零一八
年四月一日前適用）
Financial assets recognised in the statement of financial position 財務資產在財務狀況表內的確認乃當
when the Housing Society becomes a party to the contractual 房屋協會已成為有關合約條款的一
provisions of the instrument. Financial assets are initially measured at 方。財務資產（除政府貸款外）首先是
fair value. Transaction costs that are directly attributable to the 以公允價值計量，有關於購買或發行
acquisition or issue of financial assets (other than “financial assets at 財務資產時直接產生的交易成本，除
fair value through profit or loss”) are added to or deducted from the 「於損益賬以公允價值處理的財務資
fair value of the financial assets, as appropriate, on initial recognition. 產」外，全都會在起初確認時的公允
Transaction costs directly attributable to the acquisition of “financial 價值中適當地加入或扣減。而當交易
assets at fair value through profit or loss” are recognised immediately 成本是為「於損益賬以公允價值處理
as an expense in the comprehensive income. 的財務資產」所產生的，則該成本會
立即在全面收益內確認為費用。

(a) loans and receivables (a) 貸款及應收款
Loans and receivables are subsequently measured at amortised 貸款及應收款是以實際利息法
cost using the effective interest method less any identified 在其後年度根據攤銷成本減去
impairment losses. Appropriate allowances for estimated 已確認的減值損失計量。當客
irrecoverable amounts are recognised in the comprehensive 觀資料反映該資產有減值現象
income when there is objective evidence that the asset is 時，減值相等於其估計不可收
impaired. The impairment recognised is measured as the 回的金額將在全面收益內確認。
difference between the asset’s carrying amount and the 該減值準備的計算是以有關資
present value of estimated future cash flows discounted at the 產的賬面值與以最初確認時的
effective interest rate computed at initial recognition. 實際利率折現其於未來產生的
Impairment losses are reversed in subsequent periods when an 現金流量估計的差額。倘資產
increase in the asset’s recoverable amount can be related 可收回金額之增幅能客觀地指
objectively to an event occurring after the impairment was 出涉及確認減值時所發生之事
recognised, subject to a restriction that the carrying amount of 件，則減值虧損會於以後期間
the asset at the date the impairment is reversed does not 撥回，惟減值撥回當日之資產
exceed what the amortised cost would have been had the 賬面值不得超過如無確認減值
impairment not been recognised. 時之原來應攤銷成本。

Hong Kong Housing Society Annual Report 2018/19