Page 151 - 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)
impairment of financial assets (policies under HKFRS 9 財務資產減值（香港財務報告準則
applicable from 1 April 2018) (continued) 第九號的政策自二零一八年四月
一日起適用）
（續）
general approach (continued) 一般方法（續）
The Housing Society considers a financial asset (excluding loans 房屋協會在合約付款逾期九十天時考
receivable) in default when contractual payments are 90 days past 慮 違 約 的 財 務 資 產（ 不 包 括 應 收 貸
due; and a loans receivable in default when any borrowers are unable 款）；當任何借款人無法結清超過六
to settle overdue instalments for more than six months. However, in 個月的逾期分期付款時，應收貸款違
certain cases, the Housing Society may also consider a financial asset 約。然而，於若干情況下，在並無計
to be in default when internal or external information indicates that 及房屋協會持有之任何增信安排前，
the Housing Society is unlikely to receive the outstanding contractual 房屋協會亦可於內部或外部資料顯示
amounts in full before taking into account any credit enhancements 房屋協會不大可能悉數收取尚未償還
held by the Housing Society. A financial asset is written off when 合約金額時將財務資產視作違約。倘
there is no reasonable expectation of recovering the contractual cash 無法合理地預期收回合約現金流，則
flows. 撇銷財務資產。

Financial assets at amortised cost are subject to impairment under 按攤銷成本入賬之財務資產，在一般
the general approach and they are classified within the following 方法下受減值影響，並且除了採用簡
stages for measurement of ECLs except for account receivables and 化方法的應收賬項和合約資產（以下
contract assets which apply the simplified approach as detailed 詳述）外，其在以下階段分類用於預
below. 期信貸虧損計量。

Stage 1 — Financial instruments for which credit risk has not 第一階段 — 財務工具自初步確認以
increased significantly since initial recognition and for 來 信 貸 風 險 未 顯 著 增
which the loss allowance is measured at an amount 加，且其虧損撥備相等
equal to 12-month ECLs 於十二個月預期信貸虧
損

Stage 2 — Financial instruments for which credit risk has 第二階段 — 財務工具自初始確認後
increased significantly since initial recognition but that 信信貸風險顯著增加，
are not credit-impaired financial assets and for which 但並非信貸減值財務資
the loss allowance is measured at an amount equal to 產，其預期信貸虧損撥
lifetime ECLs 備相等於全期預期信貸
虧損

Stage 3 — Financial assets that are credit-impaired at the 第三階段 — 於報告日期信貸減值的
reporting date (but that are not purchased or 財務資產（但不是購買
originated credit-impaired) and for which the loss 或原始信貸減值），其
allowance is measured at an amount equal to lifetime 虧損撥備相等於全期預
ECLs 期信貸虧損

香港房屋協會 2018/19 年度年報