Page 205 - 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

3. significant accounting estimates 3. 主要會計估計

The preparation of the Housing Society’s financial 編制房屋協會的財務資料時，管理層須
statements requires management to make estimates and 於報告日作出會影響所呈報收益、開
assumptions that affect the reported amounts of revenues, 支、資產與負債的報告金額及其披露以
expenses, assets and liabilities, and their accompanying 及或然負債披露的判斷、估計及假設。
disclosures, and the disclosure of contingent liabilities. 有關該等假設及估計的不明朗因素可能
Uncertainty about these assumptions and estimates could 導致可能須對日後受到影響的資產與負
result in outcomes that could require a material adjustment 債的賬面值作出重大調整。
to the carrying amounts of the assets or liabilities affected
in the future.
Estimation uncertainty 估計的不明朗因素

The key assumptions concerning the future and other key 下文為於報告日有關未來的主要假設及
sources of estimation uncertainty at the end of the reporting 其他主要估計的不明朗因素，其涉及導
period, that have a significant risk of causing a material 致下個財政年度對資產及負債賬面值作
adjustment to the carrying amounts of assets and liabilities 出重大調整的重大風險。
within the next financial year, are described below.

Impairment of non-financial assets 非財務資產減值
The Housing Society assesses whether there are any 房屋協會評估各報告期末是否存在所有
indicators of impairment for all non-financial assets at 非財務資產的減值跡象，並在有跡象顯
the end of each reporting period and they are tested for 示賬面值可能無法收回時進行減值測
impairment when there are indicators that the carrying 試。倘資產或現金產生單位的賬面值超
amounts may not be recoverable. An impairment exists 過其可收回金額（即其公允值減出售成
when the carrying value of an asset or a cash-generating 本及其使用價值兩者中的較高者），則
unit exceeds its recoverable amount, which is the higher of 存在減值。
its fair value less costs of disposal and its value in use.

The calculation of the fair value less costs of disposal is 公允價值減出售成本的計算基於公平交
based on available data from binding sales transactions in 易中具有類似資產的約束性銷售交易的
an arm’s length transaction of similar assets or observable 可用數據或可觀察市場價格減去處置該
market prices less incremental costs for disposing of the 資產的增量成本。當進行使用價值計算
asset. When value in use calculations are undertaken, 時，管理層必須估計資產或現金產生單
management must estimate the expected future cash 位的預期未來現金流量，以及考慮若干
flows from the asset or cash-generating unit and take into 主要假設包括預算租金、增長率及估計
account of certain key assumptions including the budgeted 建築成本，並選擇合適的折現率以計算
rental price, growth rate, estimated construction costs to 該等現金流量的現值。
complete and choose a suitable discount rate in order to
calculate the present value of those cash flows.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 203