Page 183 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
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14. loans receivable (continued) 14. 應收貸款（續）
Interest rates applicable to the above loans receivable are set out 有關應收貸款的利率現列如下：
below:
Secured mortgage loans Unsecured loans
有抵押品按揭貸款 無抵押品貸款
2019 2018 2019 2018
Contractual interest rate 合約利率 Prime rate Prime rate 0% to Prime rate 0% to Prime rate
最優惠利率 最優惠利率 0%至最優惠利率 0%至最優惠利率
Effective interest rate 實質利率 Prime rate Prime rate 9.3% 9.4%
最優惠利率 最優惠利率
The movements in the loss allowance for impairment of loans 應收貸款減值準備的撥備變動如下：
receivable are as follows:
(in HK$Million) （港幣百萬元） 2019 2018
At 1 April 四月一日 3.2 3.1
Impairment losses/(reversal of impairment), net 淨減值損失╱（減值回撥） (0.6) 0.1
At 31 March 三月三十一日 2.6 3.2
impairment under HKFRS 9 for the year ended 31 March 截至二零一九年三月三十一日止
2019 年度香港財務報告準則第九號下
之減值
The loans receivable have been reviewed by the management to 管理層已審閱貸款以評估減值準備，
assess impairment allowances which are based on an evaluation of 該減值準備乃基於可收回性評估，賬
collectability, aging analysis of accounts, fair value of collateral and 目賬齡分析，抵押品公允價值及管理
on management’s judgment, including the current creditworthiness 層判斷（包括當前信譽及個別賬戶過
and the past collection statistics of individual accounts and are 往還款紀錄）及調整提供前瞻性信息，
adjusted for forward-looking information that is available without 無需過多費用。
undue cost.
As at 31 March 2019, loans receivable with aggregate carrying 於二零一九年三月三十一日，總賬面
amount of HK$73.2 million (2018: HK$120.9 million) were secured by 值 為 港 幣 七 千 三 百 二 十 萬 元（ 二 零
charges over residential properties as collateral, in which the Housing 一八年：港幣一億二千零九十萬元）
Society is entitled to recover the outstanding loans receivable from 的應收貸款以住宅物業收費作為抵押
the collateral when there is default by the borrower. There has not 擔保，而當借款人違約時，房屋協會
been any significant changes in the quality of the collateral held for 有權從扺押擔保中保償未償還貸款。
loans receivables. 應收貸款的抵押品質量沒有任何重大
變化。
香港房屋協會 2018/19 年度年報
