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3
主要會計政策
（續）
(m)
準備
（續）
倘若含有經濟效益的資源外流的可
能性較低，或是無法對有關數額作
出可靠的估計，則需將該責任披露
為或然負債；但假如這類經濟效益
資源外流的可能性極低者則除外。
當須視乎某宗或多宗未來事件是否
發生才能確定存在與否的潛在責
任，亦會被披露為或然負債；但假
如這經濟效益資源外流的可能性極
低者則除外。
(n)
政府補助金及援助
收取或應收的政府補助金，均按相
關成本的配比在有關期間內確認為
收入。收取或應收的可折舊資產補
助金，則在有關資產的賬面值中減
除，並根據該資產使用年期用減少
折舊的方法確認為收入。
以零地價由政府批予房屋協會的土
地補助是以象徵式金額記錄。
於二零零九年四月一日前以零或低
利率借入的政府貸款首先是以成本
價記錄，其後根據合約利率攤銷成
本計量。
(o)
外幣兌換
房屋協會的非功能貨幣交易最初是
按交易日的匯率換算入賬。於每年
報告期末，貨幣性項目以報告期末
的匯率再換算，以公允價值列賬的
非貨幣性項目，其貨幣換算是以決
定其公允價值日的匯率計算，而其
他非貨幣性項目則以歷史成本列賬
及無須重新再換算。
3 Significant accounting policies
(continued)
(m) Provisions
(continued)
Where it is not probable that an outflow of economic benefits
will be required, or the amount cannot be estimated reliably,
the obligation is disclosed as a contingent liability, unless the
probability of outflow of economic benefits is remote. Possible
obligations, whose existence will only be confirmed by the
occurrence or non-occurrence of one or more future events,
are also disclosed as contingent liabilities unless the
probability of outflow of economic benefits is remote.
(n) Government grants and assistance
Government grants received or receivable are recognised as
income over the period necessary to match them with the
related costs. Grants related to depreciable assets received or
receivable are presented as a deduction from the carrying
amount of the relevant asset and are recognised as income
over the useful lives of the assets by way of a reduced
depreciation charge.
Government assistance relating to land obtained from the
government without a premium being charged are recorded by
the Housing Society at a nominal amount.
Loans from government granted before 1 April 2009 at nil or
low interest rate are initially measured at cost and
subsequently measured at amortised cost using the
contractual rate.
(o) Foreign currencies
Transactions in currencies other than the functional currency
of the Housing Society (foreign currencies) are initially
recorded at the rates prevailing on the dates of the
transactions. At the end of each reporting period, monetary
items denominated in foreign currencies are retranslated at
the rates prevailing on that date. Non-monetary items carried
at fair value that are denominated in foreign currencies are
retranslated at the rates prevailing on the date when the fair
value was measured. Non-monetary items that are measured
in terms of historical cost in a foreign currencies are not
retranslated.
125
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註