Page 199 - 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
5. Financial risk management objectives and policies (continued)
(a) Credit risk
The Housing Society is exposed to credit risk, which is the risk that a counterparty may default on its bank deposits, fixed income investments and accounts receivable or the Housing Society may be required to pay if the financial guarantee is called on. The Housing Society’s maximum exposure to credit risk which will cause a financial loss to the Housing Society in the event of the counterparty’s failure to perform their obligations at the end of the reporting period in relation to each class of recognised financial assets and the financial guarantees provided are the carrying amounts of those assets as stated in the statement of financial position and the provision for financial guarantee disclosed in note 22(b).
Maximum exposure and year-end staging
The tables below show the credit quality and the maximum exposure to credit risk based on the Housing Society’s credit policy, which is mainly based on past due information unless other information is available without undue cost or effort, and year-end staging classification as at 31 March. The amounts presented are gross carrying amounts for financial assets and the exposure to credit risk for the financial guarantee contracts.
5. 財務風險管理目標及政策(續) (a) 信貸風險
房屋協會面對的信貸風險是來自 交易對手在銀行存款、固定收益 組合投資及應收賬項上的違約， 或房屋協會在財務保證合約中就 保證持有人所須要償付的保證金 額。倘於報告期末，若交易對手 未能履行彼等於各類別已確認財 務資產之責任及有關財務保證準 備，房屋協會所須承受之最大信 貸風險及其可引致的財務損失， 為該等資產於財務狀況表中所列 之財務保證賬面值及附註二十二 (b)所提呈的財務保證準備。
承受的最高風險和年末階段
下表乃按於三月三十一日基於房 屋協會信貸政策及承受的最高信 貸風險(主要根據逾期資料所作 出，除非其他資料毋須花費額外 成本或努力即可取得)呈報信貸質 素以及年末的階段分類。所呈報 的金額為財務資產的總賬面值及 財務保證合約的信貸風險。