Page 198 - 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
4. Capital risk management
The Housing Society’s capital comprises primarily the surplus accumulated since its establishment and its objective when managing capital is to ensure that the Housing Society will be able to continue as a going concern so that it can continue to provide quality housing and services for the Hong Kong community.
Given that the Housing Society’s funding is mainly raised internally, the policies on capital risk management are therefore focused on how to preserve the surplus funds in order to achieve the above capital management objective. Related policies on preserving the surplus funds are set out in note 5.
5. Financial risk management objectives and policies
The Housing Society’s major financial instruments comprise the followings:
4. 資本風險管理
房屋協會的資本主要是其自成立以來所 累積的盈餘。其資本管理的目的是要確 保房屋協會能持續經營並為香港社會提 供優質房屋及服務。
鑑於房屋協會的資金主要是內部籌集， 所以資本風險管理政策的重點是如何保 留盈餘資金，以達到上述資本管理目 標。有關保留盈餘資金的相關政策載於 附註五。
5. 財務風險管理目標及政策 房屋協會之主要財務工具包括:
(in HK$Million) (港幣百萬元)
2021
2020
Investment related financial assets
有關投資的財務資產
28,871.0
22,581.0
Investment related financial liabilities
有關投資的財務負債
(70.8)
(183.8)
Financial assets at amortised cost (including cash and bank balances)
根據攤銷成本法入賬的財務 資產(包括現金及銀行結餘)
12,067.1
9,363.2
Financial liabilities at amortised cost
根據攤銷成本法入賬的財務負債
(1,498.9)
(1,107.7)
Loans from government
政府貸款
(32.6)
(36.1)
Details of the above financial instruments are disclosed in the respective notes. The risks associated with these financial instruments and the policies applied by the Housing Society to mitigate these risks are set out below. Management monitors these exposures to ensure appropriate measures are implemented in a timely and effective manner.
以上財務工具之詳情已於相關附註中作 出披露。該等財務工具之相關風險及減 輕此等風險之制度載列如下。管理層管 理及監察此等風險，以確保能即時及有 效地採取適當措施。