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3
主要會計政策
（續）
(j)
財務工具
（續）
(1)
貸款及應收款
貸款及應收款是以實際利息
法在其後年度根據攤銷成本
減去已確認的減值損失計
量。當客觀資料反映該資產
有減值現象時，減值相等於
其估計不可收回的金額將在
全面收益表內確認。該減值
準備的計算是以有關資產的
賬面值與以最初確認時的實
際利率折現其於未來產生的
現金流量估計的差額。倘資
產可收回金額之增幅能客觀
地指出涉及確認減值時所發
生之事件，則減值虧損會於
以後期間撥回，惟減值撥回
當日之資產賬面值不得超過
如無確認減值時之原來應攤
銷成本。
(2)
於損益賬以公允價值處理的
財務資產及負債
於損益賬以公允價值處理的
財務資產及負債包括
( i )
有關
投資的財務資產（即股本證
券、債務證券、對沖基金及
金融衍生工具的資產）及
( i i )
有關投資的財務負債（即金
融衍生工具的負債），有關詳
情於附註十六《有關投資的財
務資產及負債》列出，其確
認及取消確認是以交易日基
準和其公允價值入賬，並在
合約條款內的有關市場所指
定交貨期限內完成的投資買
賣。由投資交易而產生的已
變現盈虧，及由於在報告期
末公允價值改變而產生的未
變現盈虧，均會在此期間的
全面收益表內反映。在未變
現前，未變現盈虧會因報告
期末後的市場在投資價格及
外幣兌換率的波動而改變。
3 Significant accounting policies
(continued)
(j) Financial instruments
(continued)
(1) Loans and receivables
Loans and receivables are subsequently measured at
amortised cost using the effective interest method less
any identified impairment losses. Appropriate allowances
for estimated irrecoverable amounts are recognised in
the statement of comprehensive income when there is
objective evidence that the asset is impaired. The
impairment recognised is measured as the difference
between the asset’s carrying amount and the present
value of estimated future cash flows discounted at the
effective interest rate computed at initial recognition.
Impairment losses are reversed in subsequent periods
when an increase in the asset’s recoverable amount can
be related objectively to an event occurring after the
impairment was recognised, subject to a restriction that
the carrying amount of the asset at the date the
impairment is reversed does not exceed what the
amortised cost would have been had the impairment not
been recognised.
(2) Financial assets/liabilities at fair value through
profit or loss
Financial assets/liabilities at fair value through profit
or loss comprise (i) investment related financial assets
(including equity and debt securities, hedge fund and
financial derivative assets) and (ii) investment-related
financial liabilities (including financial derivative
liabilities), (see “investment related financial assets/
liabilities” as described in Note 16). These financial
assets/liabilities are recognised and derecognised on a
trade date basis where the purchase or sale of an
investment is under a contract whose terms require
delivery/settlement of the investment within the
timeframe established by the market concerned, and are
measured at fair value. Realised gains and losses from the
investment transactions, and unrealised gains and losses
from changes in fair value at the end of the reporting
period, are included in the statement of comprehensive
income for the period. Until realisation, gains and losses
may fluctuate subsequent to the end of the reporting
period depending on market movements in investment
prices and foreign exchange rates.
Hong Kong Housing Society Annual Report 2016
122
Notes to the Financial Statements
財務報表附註
FINANCIAL STATEMENTS
財務報表