137
࠰
ಥ
܊ג
ึ
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
13 Loans receivable
(continued)
Interest rates applicable to the above loans receivable are set
out below:
13
應收貸款
（續）
有關應收貸款的利率現列如下：
Secured mortgage loans
有抵押品按揭貸款
unsecured loans
無抵押品貸款
2014
2013
2014
2013
Contractual interest rate
合約利率
Prime rate
最優惠利率
Prime rate
最優惠利率
0% to Prime rate
0%
至最優惠利率
0% to Prime rate
0%
至最優惠利率
Effective interest rate
實質利率
Prime rate
最優惠利率
Prime rate
最優惠利率
11.0%
11.0%
減值損失準備的變動如下：
The movements in allowance for impairment losses were as follows:
(in HK$Million)
（港幣百萬元）
2014
2013
At 1 April
四月一日
4.7
4.7
Reversed
撥回
(1.7)
–
At 31 March
三月三十一日
3.0
4.7
Impairment of the above loans is assessed individually when any
borrowers are unable to settle overdue installments for more than six
months. At the end of the reporting period, the carrying amount of
these individually assessed loans was HK$3.0 million (2013: HK$3.1
million) and impairment loss of the loans was HK$3.0 million (2013:
HK$3.1 million).
Thereafter, if the Housing Society determines that no objective
evidence of impairment exists for an individually assessed loans
receivable, whether significant or not, it includes the asset in a group
of loans receivable with similar credit risk characteristics with
reference to borrowers’ historical default in interest or principal
payment and collectively assesses them for impairment.
At 31 March 2013 and 2014, the carrying values of loans that are past
due but not impaired are insignificant. For loans that are neither past
due nor impaired, their credit quality is considered good since majority
of the loans are secured by residential properties and have good
settlement history. During the year, there has been no significant
change in the credit quality.
當借款人未能償還六個月以上的定額還
款時，該貸款的減值損失會被個別評
估。於報告期末，被個別評估減值的
貸款賬面值為港幣三百萬元（二零一三
年：港幣三百一十萬元），其減值損失
為港幣三百萬元（二零一三年：港幣
三百一十萬元）。
其後，當房屋協會認定個別評估貸款並
無客觀減值證據，此等貸款
(
無論重大
與否
)
將與其他有相似信貸風險的貸款
歸類，其貸款的減值準備會按此類貸款
者過往在利息或本金拖欠情況作出綜合
評估。
於二零一三年及二零一四年三月三十一
日，房屋協會並沒有重大過期還款而未
減值的貸款。而沒有逾期還款或減值損
失的貸款，可被視為良好信貸，因大部
分的貸款是以住宅物業作抵押和有良好
還款記錄。在本年度，該等貸款的信貸
質素是沒有重大的轉變。
