Page 192 - Hong Kong Housing Society Annual Report 2023/24

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）

Investments and other financial assets (continued) 投資及其他財務資產 （續）

Initial recognition and measurement (continued) 初步確認和計量 （續）
The Housing Society’s business model for managing 房屋協會的財務資產管理業務模式是指
financial assets refers to how it manages its financial 如何管理其財務資產以產生現金流。業
assets in order to generate cash flows. The business model 務模式確定現金流量是否來自收集合同
determines whether cash flows will result from collecting 現金流量，出售財務資產，或兩者兼而
contractual cash flows, selling the financial assets, or both. 有之。按攤銷成本分類及計量的財務資
Financial assets classified and measured at amortised cost 產乃於以持有財務資產以收取合約現金
are held within a business model with the objective to hold 流量為目的的業務模式中持有，而按公
financial assets in order to collect contractual cash flows, 允價值計入其他全面收益分類及計量的
while financial assets classified and measured at fair value 財務資產則於以持有以收取合約現金流
through other comprehensive income are held within a 量及銷售為目的的業務模式中持有。不
business model with the objective of both holding to collect 在上述業務模式中持有的財務資產乃按
contractual cash flows and selling. Financial assets which 公允價值計入損益分類及計量。
are not held within the aforementioned business models are
classified and measured at fair value through profit or loss.

Purchases or sales of financial assets that require delivery 以法規或市場慣例一般指定的時間內交
of assets within the period generally established by 收資產的財務資產買賣乃按交易日期
regulation or convention in the marketplace are recognised （即房屋協會承諾購買或出售資產當日）
on the trade date, that is, the date that the Housing Society 確認。
commits to purchase or sell the asset.

subsequent measurement 後續計量

The subsequent measurement of financial assets depends 財務資產的後續計量取決於其分類如
on their classification as follows: 下：
(a) Financial assets at amortised cost (debt instruments) (a) 按攤銷成本計算的財務資產（債
務工具）
Financial assets at amortised cost are subsequently 按攤銷成本計算的財務資產其後
measured using the effective interest method and 採用實際利率法計量，並可能會
are subject to impairment. Gains and losses are 出現減值。當資產終止確認，修
recognised in comprehensive income when the asset 改或減值時，收益和損失在全面
is derecognised, modified or impaired. 收益中確認。
(b) Financial assets at fair value through profit or loss (b) 以公允價值計量且其變動計入損
益的財務資產
Financial assets at fair value through profit or loss are 以公允價值計量且其變動計入當
carried in the statement of financial position at fair 期損益的財務資產在財務狀況表
value with net changes in fair value recognised in the 中按公允價值列賬，公允價值變
comprehensive income. 動淨額在全面收益中確認。

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