Page 190 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

188 audited Financial Statements 已審核財務報表

NOtES tO tHE FiNANCiAl StAtEMENtS
財務報表附註

19. Accounts payable, sundry deposits and accruals 19. 應付賬項、雜項按金及應計

(continued) 項目 （續）
The financial liabilities are denominated in the following currencies: 財務負債是以下列貨幣結算：

(in HK$Million) （港幣百萬元） 2019 2018
HK dollars 港幣 1,042.1 1,242.8
US dollars 美元 98.8 25.3

Euro 歐羅 106.6 23.4
Pound Sterling 英磅 29.8 28.0
Other currencies 其他貨幣 56.6 13.1

1,333.9 1,332.6

At the end of the reporting period, the fair values of above financial 以上的財務負債的公允價與其於報告
liabilities approximate to their corresponding carrying values. 期末的賬面值相約。

20. Forward sales deposits received 20. 已收預售樓宇訂金

(in HK$Million) （港幣百萬元） 2019 2018

Forward sales deposited received: 已收預售樓宇訂金：
Receipt in advance (note a) 預收款項 – 648.9
Contract liabilities (note b) 合同負債 648.9 –

648.9 648.9

(a) Receipts in advance represent sales proceeds received from (a) 預收款項指賣方就預售樓宇收
buyers in connection with the forward sales of properties, 取的銷售所得款項，並於二零
which was reclassified to contract liabilities under HKFRS 15 in 一九年根據香港財務報告準則
2019. 第十五號重新分類為合同負債。

(b) Contract liabilities include advances received from buyers in (b) 合同負債包括買方就房屋協會
connection with the Housing Society’s forward sales of 預售樓宇收取的預付款。截至
properties. Contract liabilities as at 31 March 2019 will be 二零一九年三月三十一日的合
recognised to revenue upon the buyers obtain physical 同負債將於買方取得相關物業
possession or the legal title of the relevant properties. 的實際擁有權或合法所有權時
確認為收入。

Hong Kong Housing Society Annual Report 2018/19