Page 174 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
NOTESTOTHEFINANCIALSTATEMENTS 財務報表附註 31 March 2021 二零二一年三月三十一日
1. General information
Hong Kong Housing Society (the “Housing Society”) was incorporated on 18 May 1951 under the Hong Kong Housing Society Incorporation Ordinance. The address of its registered office and principal place of business is 8/F, 1063 King’s Road, Quarry Bay, Hong Kong.
The principal activities of the Housing Society are property sales, leasing, management and financing, which are all conducted in Hong Kong.
2.1 Basis of preparation
These financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) (which include all HKFRSs, Hong Kong Accounting Standards (“HKASs”) and Interpretations) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and accounting principles generally accepted in Hong Kong. They have been prepared under the historical cost convention, except for certain financial instruments which have been measured at fair value. These financial statements are presented in Hong Kong dollars, which is also the functional currency of the Housing Society, and all values are rounded to the nearest million except when otherwise indicated.
1. 概述
香 港 房 屋 協 會(「 房 屋 協 會 」)乃 根 據 香 港房屋協會法團條例於一九五一年五月 十八日註冊成立，其註冊辦事處及主要 辦公地點是位於香港鰂魚涌英皇道一零 六三號八樓。
房屋協會的主要業務為物業出售、租 賃、管理及融資，所有業務均在香港進 行。
2.1 編制基準
本財務報表是按照香港會計師公會頒布 的香港財務報告準則(「香港財務報告 準 則 」)( 此 統 稱 包 含 所 有 適 用 的 香 港 財 務報告準則、香港會計準則(「香港會 計 準 則 」)和 詮 釋 )及 香 港 公 認 會 計 原 則 擬備。除部分財務工具以公允價值列報 外，本財務報表乃採用歷史成本會計基 準擬備。該等財務報表以港幣列示，港 幣亦為房屋協會之功能貨幣。除非另有 說明，所有金額均湊整至最接近的百萬 位數。