Page 190 - Hong Kong Housing Society Annual Report 2024/25

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

31 March 2025 二零二五年三月三十一日

1. General information 1. 概述

Hong Kong Housing Society (the “Housing Society”) was 香港房屋協會（「房屋協會」）乃根據香
incorporated on 18 May 1951 under the Hong Kong Housing 港房屋協會法團條例於一九五一年五月
Society Incorporation Ordinance. The address of its 十八日註冊成立，其註冊辦事處及主要
registered office and principal place of business is 8/F, 1063 辦公地點是位於香港鰂魚涌英皇道一零
King’s Road, Quarry Bay, Hong Kong. 六三號八樓。
The Housing Society aims to provide, found, secure, 房屋協會旨在提供、利用、穩定、推
promote, encourage, operate and manage housing and its 廣、鼓勵、營運及管理物業及其設施。
associated amenities. The principal activities are property 主要業務為物業出售、租賃、管理及融
sales, leasing, management and financing, which are all 資，所有業務均在香港進行。
conducted in Hong Kong.

2.1 Basis of preparation 2.1 編制基準

These financial statements have been prepared in 本財務報表乃根據香港會計師公會頒布
accordance with HKFRS Accounting Standards (which 的香港財務報告準則會計準則（包括所
include all Hong Kong Financial Reporting Standards, Hong 有香港財務報告準則、香港會計準則
Kong Accounting Standards (“HKASs”) and Interpretations) （「香港會計準則」）及詮釋）。除部分財
issued by the Hong Kong Institute of Certified Public 務工具以公允價值列報外，本財務報表
Accountants (“HKICPA”). They have been prepared under 乃採用歷史成本會計基準擬備。該等財
the historical cost convention, except for certain financial 務報表以港幣列示，港幣亦為房屋協會
instruments which have been measured at fair value. These 之功能貨幣。除非另有說明，所有金額
financial statements are presented in Hong Kong dollars, 均湊整至最接近的百萬位數。
which is also the functional currency of the Housing Society,
and all values are rounded to the nearest million except
when otherwise indicated.

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