Page 209 - 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 （續）
policies (continued)

(a) Credit risk (continued) (a) 信貸風險 （續）

Maximum exposure and year-end staging (continued) 承受的最高風險和年末階段 （續）
As at 31 March 2023 於二零二三年三月三十一日

12-month ECLs Lifetime ECLs
十二個月預期
信貸虧損 全期預期信貸虧損

simplified
stage 1 stage 2 stage 3 approach total
(in HK$Million) （港幣百萬元） 第一階段 第二階段 第三階段 簡化方法 總額

Rent receivables 應收租金 – – – 12.7 12.7
Loans receivable 應收貸款
— Normal* — 正常* 23.5 – – – 23.5
— Doubtful* — 可疑* – 0.1 – – 0.1

Financial assets included 包含預付費用和其他資
in prepayments and 產在內的財務資產
other assets
— Normal* — 正常* 498.2 – – – 498.2

Cash and bank balances 現金及銀行結餘
— Not yet past due — 未逾期 11,121.2 – – – 11,121.2
Guarantees given to banks 與銀行抵押貸款有關的
in connection with 保證**
mortgage loans**
— Not yet past due — 未逾期 2,200.0 – – – 2,200.0

13,842.9 0.1 – 12.7 13,855.7

* The credit quality of the loans receivable and financial assets is * 應收貸款及財務資產的信用質量被視為
considered to be (i) “normal” when they are not past due and there is (i)在未到期時並且沒有信息表明自初始
no information indicating that the financial assets had a significant 確認以來財務資產的信用風險顯著增加
increase in credit risk since initial recognition; (ii) “doubtful” when there 為「正常」；(ii)自初始確認以來，基於內
have been significant increases in credit risk since initial recognition 部或外部資源的信息，信用風險顯著增
based on information from internal or external resources; and (iii) “loss” 加時為「可疑」；及(iii)有證據顯示資產
when there is evidence indicating the asset is credit-impaired. 存在信用減值時為「呆賬」。
** The guarantees given to banks in connection with mortgage loans ** 與銀行抵押貸款有關的保證是房屋協會
represents the maximum amount the Housing Society has guaranteed 的財務保證合同所保證的最高金額。
under the respective financial guarantee contracts.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 207