Page 163 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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3. Significant accounting estimates 3. 主要會計估計

The preparation of the Housing Society’s financial statements requires 編製房屋協會的財務資料時，管理層
management to make estimates and assumptions that affect the 須於報告日作出會影響所呈報收益、
reported amounts of revenues, expenses, assets and liabilities, and 開支、資產與負債的報告金額及其披
their accompanying disclosures, and the disclosure of contingent 露以及或然負債披露的判斷、估計及
liabilities. Uncertainty about these assumptions and estimates could 假設。有關該等假設及估計的不明朗
result in outcomes that could require a material adjustment to the 因素可能導致可能須對日後受到影響
carrying amounts of the assets or liabilities affected in the future. 的資產與負債的賬面值作出重大調整。

Estimation uncertainty 估計的不明朗因素

The key assumptions concerning the future and other key sources of 下文為於報告日有關未來的主要假設
estimation uncertainty at the end of the reporting period, that have a 及其他主要估計的不明朗因素，其涉
significant risk of causing a material adjustment to the carrying 及導致下個財政年度對資產及負債賬
amounts of assets and liabilities within the next financial year, are 面值作出重大調整的重大風險。
described below.

impairment of non-financial assets 非財務資產減值
The Housing Society assesses whether there are any indicators of 房屋協會評估各報告期末是否存在所
impairment for all non-financial assets at the end of each reporting 有非財務資產的減值跡象，並在有跡
period and they are tested for impairment when there are indicators 象顯示賬面值可能無法收回時進行減
that the carrying amounts may not be recoverable. An impairment 值測試。倘資產或現金產生單位的賬
exists when the carrying value of an asset or a cash-generating unit 面值超過其可收回金額（即其公平值
exceeds its recoverable amount, which is the higher of its fair value 減出售成本及其使用價值兩者中的較
less costs of disposal and its value in use. The calculation of the fair 高者），則存在減值。公允價值減銷
value less costs of disposal is based on available data from binding 售成本的計算基於公平交易中具有類
sales transactions in an arm’s length transaction of similar assets or 似資產的約束性銷售交易的可用數據
observable market prices less incremental costs for disposing of the 或可觀察市場價格減去處置該資產的
asset. When value in use calculations are undertaken, management 增量成本。當進行使用價值計算時，
must estimate the expected future cash flows from the asset or 管理層必須估計資產或現金產生單位
cash-generating unit and choose a suitable discount rate in order to 的預期未來現金流量，並選擇合適的
calculate the present value of those cash flows. 折現率以計算該等現金流量的現值。

香港房屋協會 2018/19 年度年報