Page 207 - 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

5. Financial risk management objectives and 5. 財務風險管理目標及政策
policies

The Housing Society’s major financial instruments 房屋協會之主要財務工具包括：
comprise the followings:

(in HK$Million) （港幣百萬元） 2024 2023

Investment related financial assets 有關投資的財務資產 16,420.7 15,703.3
Investment related financial liabilities 有關投資的財務負債 (74.8) (82.5)
Financial assets at amortised cost 根據攤銷成本法入賬的財務
(including cash and bank balances) 資產（包括現金及銀行結餘） 7,836.0 11,655.7
Financial liabilities at amortised cost 根據攤銷成本法入賬的財務
負債 (2,487.6) (2,099.2)
Loans from government 政府貸款 (22.1) (25.6)

Details of the above financial instruments are disclosed 以上財務工具之詳情已於相關附註中作
in the respective notes. The risks associated with these 出披露。該等財務工具之相關風險及減
financial instruments and the policies applied by the 輕此等風險之制度載列如下。管理層管
Housing Society to mitigate these risks are set out 理及監察此等風險，以確保能即時及有
below. Management monitors these exposures to ensure 效地採取適當措施。
appropriate measures are implemented in a timely and
effective manner.

(a) Credit risk (a) 信貸風險

The Housing Society is exposed to credit risk, 房屋協會面對的信貸風險是來自
which is the risk that a counterparty may default 交易對手在銀行存款及應收賬項
on its bank deposits and accounts receivable or 上的違約，或房屋協會在財務保
the Housing Society may be required to pay if the 證合約中就保證持有人所須要償
financial guarantee is called on. The Housing Society’s 付的保證金額。倘於報告期末，
maximum exposure to credit risk which will cause a 若交易對手未能履行彼等於各類
financial loss to the Housing Society in the event of 別已確認財務資產之責任及有關
the counterparty’s failure to perform their obligations 財務保證準備，房屋協會所須承
at the end of the reporting period in relation to each 受之最大信貸風險及其可引致的
class of recognised financial assets and the financial 財務損失，為該等資產於財務狀
guarantees provided are the carrying amounts of those 況表中所列之財務保證賬面值及
assets as stated in the statement of financial position 附註二十所提呈的財務保證準備。
and the provision for financial guarantee disclosed in
note 20.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 205