Page 203 - 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）
Retirement benefit costs 退休保障成本

Payments to Defined Contribution Retirement Benefit 當職工因已提供服務而獲得「定額供款
Scheme and Mandatory Provident Fund Scheme are 退休保障計劃」或「強制性公積金計劃」
charged as an expense when employees have rendered 的供款，是以支出入賬。
service entitling them to the contributions.
borrowing costs 借貸成本

Borrowing costs directly attributable to the acquisition, 因收購、建築及生產為合資格資產（即
construction or production of qualifying assets, which are 須一段長時間始能達至其擬定用途或予
assets that necessarily take a substantial period of time 以銷售的資產）所產生的直接應計借貸
to get ready for their intended use or sale, are capitalised 成本均撥入此等資產成本值內。當此等
as part of the cost of those assets. Capitalisation of such 資產大體上已完成並可作其預計用途或
borrowing costs ceases when the assets are substantially 銷售時，即停止將該借貸成本資產化。
ready for their intended use or sale.

All other borrowing costs are recognised as an expense in 其他借貸成本將於產生期間確認為費
the period in which they are incurred. 用。

Foreign currencies 外幣兌換

Transactions in currencies other than the functional 房屋協會的非功能貨幣（外幣）交易最初
currency of the Housing Society (foreign currencies) are 是按交易日的匯率換算入賬。於每年報
initially recorded at the rates prevailing on the dates of the 告期末，貨幣性項目以報告期末的匯率
transactions. At the end of each reporting period, monetary 再換算。以公允價值列賬的非貨幣性項
items denominated in foreign currencies are retranslated 目，其貨幣換算是以決定其公允價值日
at the rates prevailing on that date. Non-monetary items 的匯率計算，而其他非貨幣性項目則以
carried at fair value that are denominated in foreign 歷史成本列賬及無須重新再換算。
currencies are retranslated at the rates prevailing on the
date when the fair value was measured. Non-monetary
items that are measured in terms of historical cost in
foreign currencies are not retranslated.

Exchange differences arising on the settlement of monetary 由貨幣性項目結賬時或因換算貨幣性項
items, and on the translation of monetary items, are 目所產生兌換差額，均於產生期內記入
recognised in the comprehensive income in the period in 全面收益內確認。
which they arise.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 201