Page 238 - Hong Kong Housing Society Annual Report 2023/24

20. Provisions 20. 準備

building
management
Provision and
for financial maintenance
guarantee incentives total
財務保證 樓宇管理及
(in HK$Million) （港幣百萬元） 準備 維修資助 總額
(Note)

（附註）

At 1 April 2022 於二零二二年四月一日 201.0 4.0 205.0
Amount provided 提撥準備金額 2.2 – 2.2
Amount reversed 撥回金額 (13.5) (0.7) (14.2)

Amount utilised 已運用金額 – (3.3) (3.3)

At 31 March 2023 and 於二零二三年
1 April 2023 三月三十一日及
二零二三年四月一日 189.7 – 189.7
Amount reversed 撥回金額 (41.4) – (41.4)

At 31 March 2024 於二零二四年三月三十一日 148.3 – 148.3

Note: In relation to the sales of properties, the Housing Society has requested a 附註： 房屋協會曾要求銀行為其出售物業的買家批出
number of mortgage banks to grant the purchasers mortgage loans up to above 樓價七成以上之按揭，此安排令房屋協會須提
70 per cent of the price of the properties. Provision for claims in the event of 撥準備以償還銀行因壞賬而須承擔的損失。此
default was therefore made to indemnify the banks for losses arising from the 承擔期限為二十至二十五年。
request. The guarantee period is 20 to 25 years.
The financial guarantee contracts are measured at the higher of the ECL 按照預期信貸虧損撥備及初步確認之數額減累
allowance and the amount initially recognised less the cumulative amount of 計確認收入（以較高者為準），計量財務保證合
income recognised. The ECL allowance is measured by estimating the cash 約。預期信貸虧損撥備通過現金短缺估計，而
shortfalls, which are based on the expected payments to reimburse the holders 現金短缺基於房屋協會預期支付持有人（如銀
(i.e. the banks) for a credit loss that it incurs less any amounts that the Housing 行）因信用損失而產生的款項與房屋協會預期
Society expects to receive from the debtor. The amount initially recognised 從債務人收取的款項之差額計算。初始確認的
represented the fair value at initial recognition of the financial guarantees. 金額代表初始確認財務保證合約的公允價值。

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