Page 149 - 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（香港會計準
HKAS 39 applicable before 1 April 2018) (continued) 則第三十九號的政策自二零一八
年四月一日前適用）
（續）
(b) Financial assets at fair value through profit or loss (b) 於損益賬以公允價值處理的財
務資產
Financial assets at fair value through profit or loss comprise 於損益賬以公允價值處理的財
investment related financial assets (including equity and debt 務資產包括有關投資的財務資
securities, hedge fund and financial derivative assets) (see 產（即股本證券、債務證券、對
“investment related financial assets/liabilities” as described in 沖 基 金 及 財 務 衍 生 工 具 的 資
Note 16). These financial assets are recognised and 產），有關詳情於附註十六「有
derecognised on a trade date basis where the purchase or sale 關投資的財務資產及負債」列
of an investment is under a contract whose terms require 出，其確認及取消確認是以交
delivery/settlement of the investment within the timeframe 易日基準和其公允價值入賬，
established by the market concerned, and are measured at fair 並在合約條款內的有關市場所
value. 指定交貨期限內完成的投資買
賣。

Realised gains and losses from the investment transactions, 由投資交易而產生的已變現盈
and unrealised gains and losses from changes in fair value at 虧，及由於在報告期末公允價
the end of the reporting period, are included in the 值改變而產生的未變現盈虧，
comprehensive income for the period. Until realisation, gains 均會在此期間的全面收益內反
and losses may fluctuate subsequent to the end of the 映。在未變現前，未變現盈虧
reporting period depending on market movements in 會因報告期末後的市場在投資
investment prices and foreign exchange rates. 價格及外幣兌換率的波動而改
變。

(c) Derecognition of financial assets (policies under HKFRS (c) 取消確認財務資產（自二零一八
9 applicable from 1 April 2018 and HKAS 39 applicable 年四月一日起應用香港財務報
before 1 April 2018) 告準則第九號之政策及自二零
一八年四月一日前應用香港會
計準則第三十九號之政策）
Financial assets are derecognised when the rights to receive 若從資產收取現金流量之權利
cash flows from the assets expire or, the financial assets are 已到期，或財務資產已轉讓及
transferred and the Housing Society has transferred 房屋協會已將其於財務資產擁
substantially all the risks and rewards of ownership of the 有權之絕大部分風險及回報轉
financial assets. On derecognition of a financial asset, the 移，則財務資產將被取消確認。
difference between the asset’s carrying amount and the sum of 於取消確認財務資產時，資產
the consideration received is recognised in the comprehensive 賬面值與已收代價之差額，將
income. 於全面收益內確認。

香港房屋協會 2018/19 年度年報