Page 201 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
199
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
5. Financial risk management objectives and policies (continued)
(a) Credit risk (continued)
Maximum exposure and year-end staging (continued)
As at 31 March 2020
5. 財務風險管理目標及政策(續) (a) 信貸風險(續)
承受的最高風險和年末階段 (續)
於二零二零年三月三十一日
12-month ECLs
Lifetime ECLs
十二個月預期 信貸虧損
全期預期信貸虧損
Stage 1
Stage 2
Stage 3
Simplified approach
Total
(in HK$Million) (港幣百萬元)
第一階段
第二階段
第三階段
簡化方法
總額
Rent receivables
應收租金
–
–
–
12.4
12.4
Loans receivable
應收貸款
– Normal*
-正常*
59.1
–
–
–
59.1
– Doubtful*
-可疑*
–
3.7
–
–
3.7
– Loss*
-呆賬*
–
–
1.3
–
1.3
Financial assets included in prepayments and other assets
包含預付費用和其他資產在 內的財務資產
– Normal*
-正常*
983.5
–
–
–
983.5
Cash and bank balances
現金及銀行結餘
– Not yet past due
-未逾期
8,303.2
–
–
–
8,303.2
Guarantees given to banks in connection with mortgage loans**
與銀行抵押貸款有關的 保證**
– Not yet past due
-未逾期
1,151.7
–
–
–
1,151.7
10,497.5
3.7
1.3
12.4
10,514.9
* The credit quality of the loans receivable and financial assets is considered to be (i) “normal” when they are not past due and there is no information indicating that the financial assets had a significant increase in credit risk since initial recognition; (ii) “doubtful” when there have been significant increases in credit risk since initial recognition based on information from internal or external resources; and (iii) “loss” when there is evidence indicating the asset is credit-impaired.
** The guarantees given to banks in connection with mortgage loans represents the maximum amount the Housing Society has guaranteed under the respective financial guarantee contracts.
The Housing Society has no significant concentration of credit risk, with exposure spread over a number of counterparties.
* 應收貸款及財務資產的信用質量被視為 (i)在未到期時並且沒有信息表明自初始 確認以來財務資產的信用風險顯著增加 為「正常」;(ii)自初始確認以來，基於內 部或外部資源的信息，信用風險顯著增 加時為「可疑」;及(iii)有證據顯示資產 存在信用減值時為「呆賬」。
** 與銀行抵押貸款有關的保證是房屋協會 的財務保證合同所保證的最高金額。
因房屋協會的信貸風險分散於眾 多交易對手中，所以風險並不集 中。