Page 191 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）
Investments and other financial assets 投資及其他財務資產

Initial recognition and measurement 初步確認和計量

Financial assets are classified, at initial recognition, as 財務資產於初步確認時分類，其後按攤
subsequently measured at amortised cost, and fair value 銷成本計量，而公允值則以損益計。
through profit or loss.

The classification of financial assets at initial recognition 初始確認時的財務資產分類取決於財務
depends on the financial asset’s contractual cash flow 資產的合約現金流量特徵以及房屋協會
characteristics and the Housing Society’s business 管理它們的業務模式。除應收賬項不包
model for managing them. With the exception of account 含重大融資成分或房屋協會已採用不調
receivables that do not contain a significant financing 整重大融資成分影響的實際權宜之外，
component or for which the Housing Society has applied 房屋協會初步計量財務資產按公允價值
the practical expedient of not adjusting the effect of a 計量，加上財務資產不以公允價值計量
significant financing component, the Housing Society 且其變動計入當期損益的交易費用。不
initially measures a financial asset at its fair value, plus in 包含重大融資成分或房屋協會已採用實
the case of a financial asset not at fair value through profit 際權宜之計的應收賬項按香港財務報告
or loss, transaction costs. Account receivables that do not 準則第十五號所確定的交易價格按照下
contain a significant financing component or for which 文「收入確認」所載政策計量。
the Housing Society has applied the practical expedient
are measured at the transaction price determined under
HKFRS 15 in accordance with the policies set out for
“Revenue recognition” below.

In order for a financial asset to be classified and measured 為了按攤餘成本對財務資產進行分類
at amortised cost, it needs to give rise to cash flows that 和計量，需要產生現金流量，這些現
are solely payments of principal and interest (“SPPI”) on the 金流量僅為本金和未償還本金的利息
principal amount outstanding. Financial assets with cash （「SPPI 」）。其現金流量並非粹為SPPI
flows that are not SPPI are classified and measured at fair 之財務資產乃按公允價值計入損益，而
value through profit or loss, irrespective of the business 不論其業務模式如何。
model.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 189