125 / 166
3
主要會計政策
（續）
(i)
借貸成本
因收購、建築及生產為合資格資產
（即須一段長時間始能達至其擬定
用途或予以銷售的資產）所產生的
直接應計借貸成本均撥入此等資產
成本值內。當此等資產大體上已完
成並可作其預計用途或銷售時，即
停止將該借貸成本資產化。當指定
借貸尚未支付合資格資產開支而用
作臨時投資時，所賺取的投資收入
會從資產借貸成本中扣除。
其他借貸成本將於產生期間確認為
費用。
(j)
財務工具
財務資產及財務負債在財務狀況表
內的確認乃當房屋協會已成為有關
合約條款的一方。財務資產及財務
負債（除政府貸款外）首先是以公
允價值計量，有關於購買或發行財
務資產及財務負債時直接產生的交
易成本，除「於損益賬以公允價值
處理的財務資產及財務負債」外，
全都會在起初確認時的公允價值中
適當地加入或扣減。而當交易成本
是為「於損益賬以公允價值處理的
財務資產及財務負債」所產生的，
則該成本會立即在全面收益表內確
認為費用。
3 Significant accounting policies
(continued)
(i) Borrowing costs
Borrowing costs directly attributable to the acquisition,
construction or production of qualifying assets, which are
assets that necessarily take a substantial period of time to get
ready for their intended use or sale, are capitalised as part of
the cost of those assets. Capitalisation of such borrowing costs
ceases when the assets are substantially ready for their
intended use or sale. Investment income earned on the
temporary investment of specific borrowings pending their
expenditure on qualifying assets is deducted from the
borrowing costs capitalised.
All other borrowing costs are recognised as an expense in the
period in which they are incurred.
(j) Financial instruments
Financial assets and financial liabilities are recognised in the
statement of financial position when the Housing Society
becomes a party to the contractual provisions of the
instrument. Financial assets and financial liabilities (other than
loans from government) are initially measured at fair value.
Transaction costs that are directly attributable to the
acquisition or issue of financial assets and financial liabilities
(other than “financial assets and financial liabilities at fair
value through profit or loss”) are added to or deducted from
the fair value of the financial assets or financial liabilities, as
appropriate, on initial recognition. Transaction costs directly
attributable to the acquisition of “financial assets or financial
liabilities at fair value through profit or loss” are recognised
immediately as an expense in the statement of comprehensive
income.
121
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註