Page 153 - 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)
Financial liabilities (policies under HKFRS 9 applicable 財務負債（自二零一八年四月一日
from 1 April 2018 and HKAS 39 applicable before 1 起應用香港財務報告準則第九號
April 2018) (continued) 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）
（續）
Subsequent measurement 後續計量
The subsequent measurement of financial liabilities depends on their 財務負債之後續計量按其分類如下：
classification as follows:

(a) Financial liabilities at fair value through profit or loss (a) 於損益賬以公允價值處理的財
(policies under HKFRS 9 applicable from 1 april 2018) 務負債（自二零一八年四月一日
起應用香港財務報告準則第九
號之政策）
Financial liabilities at fair value through profit or loss include 於損益賬以公允價值處理的財
financial liabilities held for trading and financial liabilities 務負債包括持作買賣之財務負
designated upon initial recognition as at fair value through 債和於起初確認時於損益賬以
profit or loss. 公允價值處理的財務負債。

Financial liabilities are classified as held for trading if they are 財務負債如為於短期內購回而
incurred for the purpose of repurchasing in the near term. This 購入，則分類為持作買賣。此
category also includes derivative financial instruments entered 分類亦包括房屋協會訂立的而
into by the Housing Society that are not designated as hedging 並非香港財務報告準則第九號
instruments in hedge relationships as defined by HKFRS 9. 指定為對沖關係中對沖工具的
Separated embedded derivatives are also classified as held for 衍生財務工具。嵌入式衍生工
trading unless they are designated as effective hedging 具如並非指定為有效對沖工具，
instruments. Gains or losses on liabilities held for trading are 亦分類為持作買賣。持作買賣
recognised in the comprehensive income. The net fair value 的負債的盈虧在全面收益中確
gain or loss recognised in the comprehensive income does not 認。於全面收益確認的公允價
include any interest charged on these financial liabilities. 值淨盈虧不包括就該類財務負
債收取的任何利息。

Financial liabilities designated upon initial recognition as at fair 於初步確認時指定為按公允值
value through profit or loss are designated at the initial date of 入賬並於損益中處理之財務資
recognition, and only if the criteria in HKFRS 9 are satisfied. 產乃於初步確認日期指定，且
Gains or losses on liabilities designated at fair value through 僅當符合香港財務報告準則第
profit or loss are recognised in the comprehensive income, 九號之條件時方會作此指定。
except for the gains or losses arising from the Housing Society’s 於損益賬以公允價值處理的負
own credit risk which are presented in other comprehensive 債盈虧在全面收益中確認。除
income with no subsequent reclassification to the statement of 因房屋協會自身信貸風險所產
comprehensive income. The net fair value gain or loss 生的收益或虧損會計入其他全
recognised in the comprehensive income does not include any 面收益並無後續重新分類至全
interest charged on these financial liabilities. 面收益表。於全面收益確認的
公平價值淨盈虧不包括就該類
財務負債收取的任何利息。

香港房屋協會 2018/19 年度年報