Page 154 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

152 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)
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 (continued) 後續計量（續）
(b) Financial liabilities at fair value through profit or loss (b) 於損益賬以公允價值處理的財
(policies under HKaS 39 applicable before 1 april 2018) 務負債（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 liabilities at fair value through profit or loss comprise 於損益賬以公允價值處理的財
investment-related financial liabilities (including financial 務負債包括有關投資的財務負
derivative liabilities), (see “investment related financial 債（即財務衍生工具的負債），
liabilities” as described in Note 16). The financial liabilities are 有關詳情於附註十六「有關投資
recognised and derecognised on a trade date basis where the 的財務負債」列出，其確認及取
purchase or sale of an investment is under a contract whose 消確認是以交易日基準和其公
terms require delivery/settlement of the investment within the 允價值入賬，並在合約條款內
timeframe established by the market concerned, and are 的有關市場所指定交貨期限內
measured at fair value. 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) Financial liabilities other than loans from government (c) 政府貸款以外的財務負債（自二
(policies under HKFRS 9 applicable from 1 april 2018 and 零一八年四月一日起應用香港
HKaS 39 applicable before 1 april 2018) 財務報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 liabilities (including accounts payable and accruals) 政府貸款以外的財務負債（包括
other than loans from government are subsequently measured 應付賬項及應計項目）是以實際
at amortised cost, using the effective interest method. 利息法在其後年度根據攤銷成
本計量。

Hong Kong Housing Society Annual Report 2018/19