Page 225 - Hong Kong Housing Society Annual Report 2024/25

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENT 財務報表附註

5. Financial risk management objectives and 5. 財務風險管理目標及政策 （續）
policies (continued)

(c) Market risk (continued) (c) 市場風險 （續）
(iii) Interest rate risk (iii) 利率風險

The Housing Society’s exposure on cash flow 房屋協會的現金流量利率風
interest rate risk and fair value interest rate risk 險及公允值利率風險主要由
mainly arises from its loans receivable, time 應收貸款，定期存款和銀行
deposits and loans from banks. 貸款。

As the time deposits usually mature within one 定期存款通常在一年內到
year, the exposure is considered not material. 期，所以其風險不高。房屋
Management of the Housing Society monitors the 協會應收貸款之利率資料由
interest rate profile of loans receivable regularly. 管理層定時監察。

Sensitivity analysis 敏感度分析
The following table indicates the instantaneous 下表顯示於報告期末及於當
change in the Housing Society’s surplus if 日發生之利率變動對房屋協
interest rates at the end of the reporting period 會之盈餘之可能合理變動(假
had changed at that date, assuming all other risk 設其他風險因素維持不變)。
variables remained constant.

2025 2024
Interest rate Increase/ Interest rate Increase/
increased/ (decrease) increased/ (decrease)
(decreased) in in surplus (decreased) in in surplus
basis points for the year basis points for the year

利率增加╱ 本年盈餘 利率增加╱ 本年盈餘
（減少）基點 增加╱（減少） （減少）基點 增加╱（減少）

(in HK$ Million) (in HK$ Million)
（港幣百萬元） （港幣百萬元）

50 23.1 50 36.5
(50) (23.1) (50) (36.5)

Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 223