Page 164 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

162 audited Financial Statements 已審核財務報表

NOtES tO tHE FiNANCiAl StAtEMENtS
財務報表附註

4. Capital risk management 4. 資本風險管理

The Housing Society’s capital comprises primarily the surplus 房屋協會的資本主要是其自成立以來
accumulated since its establishment and its objective when 所累積的盈餘。其資本管理的目的是
managing capital is to ensure that the Housing Society will be able to 要確保房屋協會能持續經營並為香港
continue as a going concern so that it can continue to provide quality 社會提供優質房屋及服務。
housing and services for the Hong Kong community.

Given that the Housing Society’s funding is mainly raised internally, 鑑於房屋協會的資金主要是內部籌
the policies on capital risk management are therefore focused on 集，所以資本風險管理政策的重點是
how to preserve the surplus funds in order to achieve the above 如何保留盈餘資金，以達到上述資本
capital management objective. Related policies on preserving the 管理目標。有關保留盈餘資金的相關
surplus funds are set out in note 5. 政策載於附註五。

5. Financial risk management objectives and 5. 財務風險管理目標及政策
policies

The Housing Society’s major financial instruments comprise the 房屋協會之主要財務工具包括：
followings:

(in HK$Million) （港幣百萬元） 2019 2018
Investment related financial assets 有關投資的財務資產 23,959.8 23,121.2
Investment related financial liabilities 有關投資的財務負債 (45.7) (68.5)

Financial assets at amortised cost 根據攤銷成本法入賬的財務資產
(including cash and bank balances) （包括現金及銀行結餘） 9,720.1 9,942.3
Financial liabilities at amortised cost 根據攤銷成本法入賬的財務負債 (1,333.9) (1,332.6)
Loans from government 政府貸款 (39.6) (43.1)

Details of the above financial instruments are disclosed in the 以上財務工具之詳情已於相關附註中
respective notes. The risks associated with these financial instruments 作出披露。該等財務工具之相關風險
and the policies applied by the Housing Society to mitigate these 及減輕此等風險之制度載列如下。管
risks are set out below. Management monitors these exposures to 理層管理及監察此等風險，以確保能
ensure appropriate measures are implemented in a timely and 即時及有效地採取適當措施。
effective manner.

Hong Kong Housing Society Annual Report 2018/19