Page 184 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

182 audited Financial Statements 已審核財務報表

NOtES tO tHE FiNANCiAl StAtEMENtS
財務報表附註

14. loans receivable (continued) 14. 應收貸款（續）
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 (continued) 年度香港財務報告準則第九號下

之減值 （續）
As at 31 March 2019, loans receivable with aggregate carrying 於二零一九年三月三十一日，應收貸
amount of HK$6.2 million are past due. Out of the past due balances, 款總賬面值為港幣六百二十萬元已逾
HK$2.6 million has been past due six months or more and is 期。在過去的到期餘額中，應收貸款
considered to be credit-impaired. The impairment provision has 為港幣二百六十萬元已逾期超過六個
taken into account the credit quality of the underlying assets and the 月或更長時間，並被視為信貸減值。
financial strength of the borrowers. 減值準備已考慮相關資產的信貸質素
及借款人的財務狀況。

impairment under HKAS 39 for the year ended 31 截至二零一八年三月三十一日止
March 2018 年度根據香港會計準則第三十九
號之減值
Impairment of the above loans is assessed individually when any 當借款人未能償還六個月以上的定額
borrowers are unable to settle overdue installments for more than six 還款時，該貸款的減值損失會被個別
months. At the end of the year ended 31 March 2018, the carrying 評估。於二零一八年三月三十一日報
amount of these individually assessed loans was HK$3.2 million and 告期末，被個別評估減值的貸款賬面
impairment loss of the loans was HK$3.2 million. 值為港幣三百二十萬元，其減值損失
為港幣三百二十萬元。

Thereafter, if the Housing Society determines that no objective 其後，當房屋協會認定個別評估貸款
evidence of impairment exists for an individually assessed loans 並無客觀減值證據，此等貸款（無論
receivable, whether significant or not, it includes the asset in a 重大與否）將與其他有相似信貸風險
Housing Society of loans receivable with similar credit risk 的貸款歸類，其貸款的減值準備會按
characteristics with reference to borrowers’ historical default in 此類貸款者過往在利息或本金拖欠情
interest or principal payment and collectively assesses them for 況作出綜合評估。
impairment.

At 31 March 2018 and 2019, the carrying values of loans that are past 於 二 零 一 八 年 及 二 零 一 九 年 三 月
due but not impaired are insignificant. For loans that are neither past 三十一日，房屋協會並沒有重大過期
due nor impaired, their credit quality is considered good since 還款而未減值的貸款。而沒有逾期還
majority of the loans are secured by residential properties and have 款或減值損失的貸款，可被視為良好
good settlement history. During the year, there has been no 信貸，因大部分的貸款是以住宅物業
significant change in the credit quality. 作 抵 押 和 有 良 好 還 款 記 錄。在 本 年
度，該等貸款的信貸質素是沒有重大
的轉變。

Hong Kong Housing Society Annual Report 2018/19