Page 188 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
2.4 Summary of significant accounting policies
(continued)
Impairment of financial assets (continued) General approach (continued)
Financial assets at amortised cost are subject to impairment under the general approach and they are classified within the following stages for measurement of ECLs except for account receivables and contract assets which apply the simplified approach as detailed below.
2.4 主要會計政策概要(續) 財務資產減值(續)
一 般 方 法( 續 )
按攤銷成本入賬的財務資產，均須採用 一般方法下的減值，並按以下計量預期 信貸虧損的階段分類，惟應用簡化方法 的應收賬項及合約資產(以下詳述)除 外。
Stage 1
Stage 2
Stage 3
- Financial instruments for which credit risk has not increased significantly since initial recognition and for which the loss allowance is measured at an amount equal to 12-month ECLs
- Financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets and for which the loss allowance is measured at an amount equal to lifetime ECLs
- Financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired) and for which the loss allowance is measured at an amount equal to lifetime ECLs
第一階段 -
第二階段 -
第三階段 -
簡化方法
財務工具自初步確認 以來信貸風險未顯著 增加，且其虧損撥備 相等於十二個月預期 信貸虧損
財務工具自初始確認 後信貸風險顯著增 加，但並非信貸減值 財務資產，其預期信 貸虧損撥備相等於全 期預期信貸虧損
於報告日期信貸減值 的財務資產(但不是購 買或原始信貸減值)， 其虧損撥備相等於全 期預期信貸虧損
Simplified approach
For account receivables and contract assets that do not contain a significant financing component or when the Housing Society applies the practical expedient of not adjusting the effect of a significant financing component, the Housing Society applies the simplified approach in calculating ECLs. Under the simplified approach, the Housing Society does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Housing Society has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment.
For account receivables and contract assets that contain a significant financing component and lease receivables, the Housing Society chooses as its accounting policy to adopt the simplified approach in calculating ECLs with policies as described above.
對於並無重大融資成分或房屋協會已就 此應用不調整重大融資成分影響的可行 權宜方法的應收賬項和合約資產，房屋 協會採用簡化方法進行預期信貸虧損計 量。根據簡化方法，房屋協會不會追蹤 信貸風險的變化，而是於每個報告日期 進行全期預期信貸虧損確認虧損撥備。 房屋協會已根據其歷史信貸虧損經驗建 立撥備矩陣，並根據債務人及經濟環境 的前瞻性因素作出調整。
對於包含重大融資組成部份的應收賬項 和合約資產及應收租賃款項而言，房屋 協會所選擇之會計政策為採用簡化方法 按上述政策計算預期信貸虧損。