Page 195 - 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）

Impairment of financial assets (continued) 財務資產減值 （續）

General approach (continued) 一般方法 （續）
Financial assets at amortised cost are subject to 按攤銷成本入賬的財務資產，均須採用
impairment under the general approach and they are 一般方法下的減值，並按以下計量預期
classified within the following stages for measurement of 信貸虧損的階段分類，惟應用簡化方法
ECLs except for account receivables and contract assets 的應收賬項及合約資產（以下詳述）除
which apply the simplified approach as detailed below. 外。

Stage 1 — Financial instruments for which credit risk 第一階段 － 財務工具自初步確認以
has not increased significantly since initial 來信貸風險未顯著增
recognition and for which the loss allowance 加，且其虧損撥備相等
is measured at an amount equal to 12-month 於十二個月預期信貸虧
ECLs 損
Stage 2 — Financial instruments for which credit risk 第二階段 － 財務工具自初始確認後
has increased significantly since initial 信貸風險顯著增加，但
recognition but that are not credit-impaired 並非信貸減值財務資
financial assets and for which the loss 產，其預期信貸虧損撥
allowance is measured at an amount equal to 備相等於全期預期信貸
lifetime ECLs 虧損
Stage 3 — Financial assets that are credit-impaired at 第三階段 － 於報告日期信貸減值的
the reporting date (but that are not purchased 財務資產（但不是購買或
or originated credit-impaired) and for which 原始信貸減值），其虧損
the loss allowance is measured at an amount 撥備相等於全期預期信
equal to lifetime ECLs 貸虧損

simplified approach 簡化方法

For account receivables and contract assets that do not 對於並無重大融資成分或房屋協會已就
contain a significant financing component or when the 此應用不調整重大融資成分影響的可行
Housing Society applies the practical expedient of not 權宜方法的應收賬項和合約資產，房屋
adjusting the effect of a significant financing component, 協會採用簡化方法進行預期信貸虧損計
the Housing Society applies the simplified approach in 量。根據簡化方法，房屋協會不會追蹤
calculating ECLs. Under the simplified approach, the 信貸風險的變化，而是於每個報告日期
Housing Society does not track changes in credit risk, but 進行全期預期信貸虧損確認虧損撥備。
instead recognises a loss allowance based on lifetime ECLs 房屋協會已根據其歷史信貸虧損經驗建
at each reporting date. The Housing Society has established 立撥備矩陣，並根據債務人及經濟環境
a provision matrix that is based on its historical credit loss 的前瞻性因素作出調整。
experience, adjusted for forward-looking factors specific to
the debtors and the economic environment.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 193