Page 187 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
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AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
2.4 Summary of significant accounting policies
(continued)
Impairment of financial assets (continued) General approach
ECLs are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL).
At each reporting date, the Housing Society assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. When making the assessment, the Housing Society compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and considers reasonable and supportable information that is available without undue cost or effort, including historical and forward-looking information.
The Housing Society considers a financial asset (excluding loans receivable) in default when contractual payments are 90 days past due; and a loans receivable in default when any borrowers are unable to settle overdue instalments for more than six months. However, in certain cases, the Housing Society may also consider a financial asset to be in default when internal or external information indicates that the Housing Society is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Housing Society. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.
2.4 主要會計政策概要(續) 財務資產減值(續)
一般方法
預期信貸虧損分兩個階段確認。就自初 步確認以來信貸風險並無大幅增加之信 貸敞口而言，房屋協會會為未來十二個 月內可能發生之違約事件所產生之信貸 虧 損( 十 二 個 月 預 期 信 貸 虧 損 )計 提 信 貸 虧損撥備。就自初步確認以來信貸風險 大幅增加之信貸敞口而言，房屋協會須 就預期於敞口餘下年期產生之信貸虧損 計提虧損撥備，而不論違約之時間(全 期預期信貸虧損)。
於各報告日期，房屋協會會評估財務工 具之信貸風險自初步確認以來有否大幅 增加。當進行此評估時，房屋協會會比 較該財務工具於報告日期及於初步確認 日期出現之違約風險，並會考慮無須花 費過多成本或精力即可獲得的合理而具 理據支持之資料，包括歷史及前瞻性資 料。
房屋協會在合約付款逾期九十天時考慮 違 約 的 財 務 資 產( 不 包 括 應 收 貸 款 ); 當 任何借款人無法結清超過六個月的逾期 分期付款時，應收貸款違約。然而，於 若干情況下，在並無計及房屋協會持有 之任何增信安排前，房屋協會亦可於內 部或外部資料顯示房屋協會不大可能悉 數收取尚未償還合約金額時將財務資產 視作違約。倘無法合理地預期收回合約 現金流，則撇銷財務資產。