Page 168 - Hong Kong Housing Society Annual Report 2023/24

Key audit matters 關鍵審計事項

Key audit matters are those matters that, in our professional 關鍵審計事項是根據我們的專業判斷，認為
judgement, were of most significance in our audit of the financial 對本期財務報表的審計最為重要的事項。這
statements of the current period. These matters were addressed 些事項是在對財務報表整體進行審計並形成
in the context of our audit of the financial statements as a whole, 意見的背景下進行處理的，我們不對這些事
and in forming our opinion thereon, and we do not provide a 項提供單獨的意見。我們對下述事項在審計
separate opinion on these matters. For the matter below, our 中是如何應對的描述也以此為背景。
description of how our audit addressed the matter is provided in
that context.

We have fulfilled the responsibilities described in the Auditor’s 我們已經履行了本報告核數師就審計財務報
responsibilities for the audit of the financial statements 表承擔的責任 部分闡述的責任，包括與這些
section of our report, including in relation to these matters. 關鍵審計事項相關的責任。相應地，我們的
Accordingly, our audit included the performance of procedures 審計工作包括執行為應對評估的財務報表重
designed to respond to our assessment of the risks of material 大錯誤陳述風險而設計的審計程序。我們執
misstatement of the financial statements. The results of our 行審計程序的結果，包括應對下述關鍵審計
audit procedures, including the procedures performed to 事項所執行的程序，為財務報表整體發表審
address the matter below, provide the basis for our audit opinion 計意見提供了基礎。
on the accompanying financial statements.
Impairment of investment properties 投資物業的減值

Included in the Housing Society’s investment properties are 房屋協會的投資物業包括政府授予的土地
certain rental estates and properties built on land granted by the 上建造的若干出租屋邨及物業（「出租屋
government (the “Rental Estates and Properties”). The aggregate 邨及物業」）。於二零二四年三月三十一
net carrying value of the Rental Estates and Properties was 日，出租屋邨及物業之賬面淨值總額為港
HK$7,188.1 million as at 31 March 2024 and they are carried at 幣七十一億八千八百一十萬元，並按成
cost less subsequent accumulated depreciation and impairment 本減其後累計折舊及減值虧損列賬。本
losses. An impairment loss of HK$558.8 million was recognised 年度，在全面收益表中已確認減值港幣
in the statement of comprehensive income during the year. 五億五千八百八十萬元。
At the end of the reporting period, management performed an 於報告期末，管理層為出租屋邨及物業進行
impairment assessment on the Rental Estates and Properties. 減值評估。其可收回金額根據使用價值計算
Their recoverable amounts were estimated based on value- 釐定。出租屋邨及物業的減值評估對我們的
in-use calculation. The impairment assessment of the 審計非常重要，由於根據執行委員會批准的
Rental Estates and Properties is significant to our audit due 財務預算釐定有關現金流量預測的使用價值
to the significant judgements and estimates involved in the 計算所涉及的重大判斷及估計。
determination of the value-in-use calculation with respect to the
cash flow projection based on the financial budget approved by
the Executive Committee.

Disclosures in relation to the investment properties are included 相關披露已包括在財務報表附註二點四，三

in notes 2.4, 3 and 11 to the financial statements. 及十一。

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