117
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2014
ϋϋజ
Notes to the Financial Statements
ৌਕజ
ڝڌ
ൗ
F I NANC I A L S T A T EMENT S
財務報表
3 Significant accounting policies
(continued)
(j) Financial instruments
(continued)
(3) Financial liabilities other than loans from government
Financial liabilities (including accounts payable and accruals)
other than loans from government are subsequently measured
at amortised cost, using the effective interest method.
(4) Financial guarantee contracts
A financial guarantee contract is a contract that requires the
issuer to make specific payments to reimburse the holder for a
loss it incurs because a specified debtor fails to make payment
when due in accordance with the original or modified terms of
a debt instrument. A financial guarantee contract issued by the
Housing Society and not designated as at fair value through
profit or loss is subsequently measured at the higher of: (i) the
amount determined in accordance with HKAS 37 “Provisions,
contingent liabilities and contingent assets”; and (ii) the
amount initially recognised less, when appropriate,
cumulative amortisation recognised in accordance with
HKAS 18 “Revenue”.
(5) Derecognition
Financial assets are derecognised when the rights to receive
cash flows from the assets expire or, the financial assets are
transferred and the Housing Society has transferred
substantially all the risks and rewards of ownership of the
financial assets. On derecognition of a financial asset, the
difference between the asset’s carrying amount and the sum of
the consideration received is recognised in the statement of
comprehensive income.
Financial liabilities are removed from the Housing Society’s
statement of financial position when the obligation specified in
the relevant contract is discharged or cancelled or expires. The
difference between the carrying amount of the financial liability
derecognised and the consideration paid, including any
non-cash assets transferred or liabilities assumed, is
recognised in the statement of comprehensive income.
3
主要會計政策
（續）
(j)
財務工具
（續）
(3)
政府貸款以外的財務負債
政府貸款以外的金融負債（包括
應付賬項及應付費用）是以實際
利息法在其後年度根據攤銷成
本計量。
(4)
財務保證合約
財務保證合約乃要求發行人就
保證持有人因指定債務人未能
根據債務工具的原有或經修訂
條款支付到期款項而蒙受損失
時，向持有人償付指定款項的
合約。房屋協會所發出的財務
保證合約，沒有被指定為透過
損益賬按公允價值處理，其後
的保證數額會按以下兩者之間
較高列賬：
( i )
按香港會計準則
第三十七號「準備、或然負債及
或有資產」規定計算之價值；
和
( i i )
按香港會計準則第十八號
「營業收入」以最初確認價值在
適當時減去累積攤銷。
(5)
取消確認
若從資產收取現金流量之權利
已到期，或財務資產已轉讓及
房屋協會已將其於財務資產擁
有權之絕大部分風險及回報轉
移，則財務資產將被取消確
認。於取消確認財務資產時，
資產賬面值與已收代價之差
額，將於全面收支表內確認。
當財務負債合約之特定責任獲
解除、取消或到期，該負債會
被取消確認及在房屋協會的財
務狀況表中被刪除。取消確認
之財務負債賬面值與已付代價
之差額，包括任何非現金資產
或負債承擔，乃於全面收支表
內確認。
