Page 180 - Hong Kong Housing Society Annual Report 2023/24

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
31 March 2024 二零二四年三月三十一日

1. General information 1. 概述

Hong Kong Housing Society (the “Housing Society”) was 香港房屋協會（「房屋協會」）乃根據香
incorporated on 18 May 1951 under the Hong Kong Housing 港房屋協會法團條例於一九五一年五月
Society Incorporation Ordinance. The address of its 十八日註冊成立，其註冊辦事處及主要
registered office and principal place of business is 8/F, 1063 辦公地點是位於香港鰂魚涌英皇道一零
King’s Road, Quarry Bay, Hong Kong. 六三號八樓。
The Housing Society aims to provide, found, secure, 房屋協會旨在提供、利用、穩定、推
promote, encourage, operate and manage housing and its 廣、鼓勵、營運及管理物業及其設施。
associated amenities. The principal activities are property 主要業務為物業出售、租賃、管理及融
sales, leasing, management and financing, which are all 資，所有業務均在香港進行。
conducted in Hong Kong.

2.1 basis of preparation 2.1 編制基準

These financial statements have been prepared in 本財務報表是按照香港會計師公會頒布
accordance with Hong Kong Financial Reporting Standards 的香港財務報告準則（「香港財務報告準
(“HKFRSs”) (which include all HKFRSs, Hong Kong 則」）（此統稱包含所有適用的香港財務
Accounting Standards (“HKASs”) and Interpretations) 報告準則、香港會計準則（「香港會計準
issued by the Hong Kong Institute of Certified Public 則」）和詮釋）。除部分財務工具以公允
Accountants (“HKICPA”). They have been prepared under 價值列報外，本財務報表乃採用歷史成
the historical cost convention, except for certain financial 本會計基準擬備。該等財務報表以港幣
instruments which have been measured at fair value. These 列示，港幣亦為房屋協會之功能貨幣。
financial statements are presented in Hong Kong dollars, 除非另有說明，所有金額均湊整至最接
which is also the functional currency of the Housing Society, 近的百萬位數。
and all values are rounded to the nearest million except
when otherwise indicated.

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