Page 196 - Hong Kong Housing Society Annual Report 2023/24

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）

simplified approach (continued) 簡化方法 （續）
For account receivables and contract assets that contain a 對於包含重大融資組成部分的應收賬項
significant financing component and lease receivables, the 和合約資產及應收租賃款項而言，房屋
Housing Society chooses as its accounting policy to adopt 協會所選擇之會計政策為採用簡化方法
the simplified approach in calculating ECLs with policies as 按上述政策計算預期信貸虧損。
described above.

Financial liabilities 財務負債
Initial recognition and measurement 初步確認和計量

Financial liabilities are classified, at initial recognition, as 財務負債於初次確認時按適用情況分類
financial liabilities at fair value through profit or loss, loans 為於損益賬以公允價值處理的財務負
and borrowings or payables, as appropriate. 債，貸款和借貸或應付款項。

All financial liabilities are recognised initially at fair value 所有財務負債均初步按公允價值確認，
and, in the case of loans and borrowings and payables, net 如屬貸款及借貸及應付款項，則扣除直
of directly attributable transaction costs. 接應計交易成本。

The Housing Society’s financial liabilities include accounts 房屋協會之財務負債包括應付賬項、雜
payable, sundry deposits and accruals, investment related 項按金及應計項目、有關投資的財務負
financial liabilities, provision for financial guarantee and 債、財務保證準備及政府貸款。
loans from government.

subsequent measurement 後續計量
The subsequent measurement of financial liabilities 財務負債之後續計量按其分類如下：
depends on their classification as follows:

(a) Financial liabilities at fair value through profit or loss (a) 於損益賬以公允價值處理的財務
負債

Financial liabilities at fair value through profit or 於損益賬以公允價值處理的財務
loss include financial liabilities held for trading and 負債包括持作買賣之財務負債和
financial liabilities designated upon initial recognition 於起初確認時於損益賬以公允價
as at fair value through profit or loss. 值處理的財務負債。

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