Page 222 - 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
 15. Loans receivable (continued)
The movements in the loss allowance for impairment of
loans receivable are as follows:
Impairment
The loans receivable have been reviewed by the management to assess impairment allowances which are based on an evaluation of collectability, aging analysis of accounts, fair value of collateral and on management’s judgment, including the current creditworthiness and the past collection statistics of individual accounts and are adjusted for forward-looking information that is available.
As at 31 March 2021, loans receivable with aggregate carrying amount of HK$36.6 million (2020: HK$54.1 million) were secured by charges over residential properties as collateral, in which the Housing Society is entitled to recover the outstanding loans receivable from the collateral when there is default by the borrower. There has not been any significant changes in the quality of the collateral held for loans receivables.
As at 31 March 2021, loans receivable with aggregate carrying amount of HK$3.5 million (2020: HK$5.0 million) are past due. Out of the past due balances, HK$1.5 million (2020: HK$1.3 million) has been past due six months or more and is considered to be credit-impaired. The impairment provision has taken into account the credit quality of the underlying assets and the financial strength of the borrowers.
15. 應收貸款(續) 應收貸款減值準備的撥備變動如下:
(in HK$Million) (港幣百萬元)
2021
2020
At 1 April
於四月一日
1.3
2.6
Provision/(reversal) of impairment, net
 淨減值準備╱(回撥)
 0.2
 (1.3)
 At 31 March
 於三月三十一日
 1.5
1.3
       減值
管理層已審閱貸款以評估減值準備,該 減值準備乃基於可收回性評估、賬目賬 齡分析、抵押品公允價值及管理層判斷
(包括當前信譽及個別賬戶過往還款紀 錄)及調整提供前瞻性信息。
於二零二一年三月三十一日,總賬面 值為港幣三千六百六十萬元(二零二零 年:港幣五千四百一十萬元)的應收貸 款以住宅物業收費作為抵押擔保,而當 借款人違約時,房屋協會有權從扺押擔 保中補償未償還貸款。應收貸款的抵押 品質量沒有任何重大變化。
於二零二一年三月三十一日,已逾期應 收貸款總賬面值為港幣三百五十萬(二 零二零年:港幣五百萬元)。應收貸款 到期餘額中為數港幣一百五十萬元(二 零二零年:港幣一百三十萬元)已逾期 超過六個月或更長時間,並被視為信貸 減值。減值準備已考慮相關資產的信貸 質素及借款人的財務狀況。





































































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