Page 197 - 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）

Financial liabilities (continued) 財務負債 （續）

subsequent measurement (continued) 後續計量 （續）
(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
(continued) 負債 （續）
Financial liabilities are classified as held for trading 財務負債如為於短期內購回而購
if they are incurred for the purpose of repurchasing 入，則分類為持作買賣。此分類
in the near term. This category also includes 亦包括房屋協會訂立的而並非香
derivative financial instruments entered into by the 港財務報告準則第九號指定為對
Housing Society that are not designated as hedging 沖關係中對沖工具的衍生財務工
instruments in hedge relationships as defined by 具。嵌入式衍生工具如並非指定
HKFRS 9. Separated embedded derivatives are 為有效對沖工具，亦分類為持作
also classified as held for trading unless they are 買賣。持作買賣的負債的盈虧在
designated as effective hedging instruments. Gains 全面收益中確認。於全面收益確
or losses on liabilities held for trading are recognised 認的公允價值淨盈虧不包括就該
in the comprehensive income. The net fair value gain 類財務負債收取的任何利息。
or loss recognised in the comprehensive income does
not include any interest charged on these financial
liabilities.

Financial liabilities designated upon initial recognition 於初步確認時指定為按公允值入
as at fair value through profit or loss are designated 賬並於損益中處理之財務負債乃
at the initial date of recognition, and only if the 於初步確認日期指定，且僅當符
criteria in HKFRS 9 are satisfied. Gains or losses on 合香港財務報告準則第九號之條
liabilities designated at fair value through profit or 件時方會作此指定。於損益賬以
loss are recognised in the comprehensive income, 公允價值處理的負債盈虧在全面
except for the gains or losses arising from the Housing 收益中確認。除因房屋協會自身
Society’s own credit risk which are presented in 信貸風險所產生的收益或虧損會
other comprehensive income with no subsequent 計入其他全面收益並無後續重新
reclassification to the statement of comprehensive 分類至全面收益表。於全面收益
income. The net fair value gain or loss recognised 確認的公允價值淨盈虧不包括就
in the comprehensive income does not include any 該類財務負債收取的任何利息。
interest charged on these financial liabilities.

(b) Financial liabilities other than loans from government (b) 政府貸款以外的財務負債
Financial liabilities (including accounts payable and 政府貸款以外的財務負債（包括應
accruals) other than loans from government are 付賬項及應計項目）是以實際利息
subsequently measured at amortised cost, using the 法在其後年度根據攤銷成本計量。
effective interest method.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 195