Page 189 - 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)
Financial liabilities
Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate.
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs.
The Housing Society’s financial liabilities include accounts payable, sundry deposits and accruals, investment related financial liabilities, provision for financial guarantee and loans from government.
Subsequent measurement
The subsequent measurement of financial liabilities depends on their classification as follows:
2.4 主要會計政策概要(續) 財務負債
初步確認和計量
財務負債於初次確認時按適用情況分類 為於損益賬以公允價值處理的財務負 債，貸款和借貸或應付款項。
所有財務負債均初步按公允價值確認， 如屬貸款及借貸及應付款項，則扣除直 接應計交易成本。
房屋協會之財務負債包括應付賬項、雜 項按金及應計項目、有關投資的財務負 債、財務保證準備及政府貸款。
後續計量
財務負債之後續計量按其分類如下:
(a) Financial liabilities at fair value through profit or loss (a)
Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon initial recognition as at fair value through profit or loss.
Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also includes derivative financial instruments entered into by the Housing Society that are not designated as hedging instruments in hedge relationships as defined by HKFRS 9. Separated embedded derivatives are also classified as held for trading unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in the comprehensive income. The net fair value gain or loss recognised in the comprehensive income does not include any interest charged on these financial liabilities.
於損益賬以公允價值處理的財務 負債
於損益賬以公允價值處理的財務 負債包括持作買賣之財務負債和 於起初確認時於損益賬以公允價 值處理的財務負債。
財務負債如為於短期內購回而購 入，則分類為持作買賣。此分類 亦包括房屋協會訂立的而並非香 港財務報告準則第九號指定為對 沖關係中對沖工具的衍生財務工 具。嵌入式衍生工具如並非指定 為有效對沖工具，亦分類為持作 買賣。持作買賣的負債的盈虧在 全面收益中確認。於全面收益確 認的公允價值淨盈虧不包括就該 類財務負債收取的任何利息。