Page 165 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
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5. Financial risk management objectives and 5. 財務風險管理目標及政策（續）
policies (continued)
(a) Credit risk (a) 信貸風險
The Housing Society is exposed to credit risk, which is the risk 房屋協會面對的信貸風險是來
that a counterparty may default on its bank deposits, fixed 自交易對手在銀行存款、固定
income investments and accounts receivable or the Housing 收益組合投資及應收賬項上的
Society may be required to pay if the financial guarantee is 違約，或房屋協會在財務保證
called on. The Housing Society’s maximum exposure to credit 合約中就保證持有人所須要償
risk which will cause a financial loss to the Housing Society in 付的保證金額。倘於報告期末，
the event of the counterparty’s failure to perform their 若交易對手未能履行彼等於各
obligations at the end of the reporting period in relation to 類別已確認財務資產之責任及
each class of recognised financial assets and the financial 有關財務保證準備，房屋協會
guarantees provided are the carrying amounts of those assets 所須承受之最大信貸風險及其
as stated in the statement of financial position and the amount 可引致的財務損失，為該等資
of financial guarantee disclosed in note 21(b). 產於財務狀況表中所列之財務
保證賬面值及附註二十一(b) 所
提呈的財務保證準備。
Maximum exposure and year-end staging as at 31 March 於二零一九年三月三十一日承
2019 受的最高風險和年末階段
The table below shows the credit quality and the maximum 下 表 乃 按 於 二 零 一 九 年 三 月
exposure to credit risk based on the Housing Society’s credit 三十一日基於房屋協會信貸政
policy, which is mainly based on past due information unless 策及承受的最高信貸風險（主要
other information is available without undue cost or effort, and 根據逾期資料所作出，除非其
year-end staging classification as at 31 March 2019. The 他資料毋須花費額外成本或努
amounts presented are gross carrying amounts for financial 力即可取得）呈報信貸質素以及
assets and the exposure to credit risk for the financial 年末的階段分類。所呈報的金
guarantee contracts. 額為財務資產的總賬面值及財
務保證合約的信貸風險。
香港房屋協會 2018/19 年度年報
