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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
益表內確認。
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，
乃於全面收益表內確認。
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.
123
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註