Page 243 - Hong Kong Housing Society Annual Report 2024/25
P. 243
AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENT 財務報表附註
15. Loans receivable (continued) 15. 應收貸款 （續）
Impairment 減值
The loans receivable have been reviewed by the 管理層已審閱貸款以評估減值準備，該
management to assess impairment allowances which are 減值準備乃基於可收回性評估、賬目賬
based on an evaluation of collectability, ageing analysis 齡分析、抵押品公允價值及管理層判斷
of accounts, fair value of collateral and on management’s （包括當前信譽及個別賬戶過往還款紀
judgment, including the current creditworthiness and the 錄）及調整提供前瞻性信息。
past collection statistics of individual accounts and are
adjusted for forward-looking information that is available.
As at 31 March 2025, loans receivable with aggregate 於二零二五年三月三十一日，總賬面
carrying amount of HK$14.1 million (2024: HK$15.2 million) 值為港幣一千四百一十萬元（二零二四
were secured by charges over residential properties as 年：港幣一千五百二十萬元）的應收貸
collateral, in which the Housing Society is entitled to 款以住宅物業作為抵押擔保，而當借款
recover the outstanding loans receivable from the collateral 人違約時，房屋協會有權從扺押擔保中
when there is default by the borrower. There has not been 補償未償還貸款。應收貸款的抵押品質
any significant changes in the quality of the collateral held 量沒有任何重大變化。
for loans receivables.
As at 31 March 2025 and 2024, no loans receivable are past 於二零二五年及二零二四年三月三十一
due. The Housing Society considered the past due balances 日，並無已逾期應收貸款。房屋協會認
that has been past due six months or more to be credit- 為應收貸款到期餘額已逾期超過六個月
impaired. The impairment provision has taken into account 或更長時間，應視為信貸減值。減值準
the credit quality of the underlying assets and the financial 備已考慮相關資產的信貸質素及借款人
strength of the borrowers. 的財務狀況。
For loans that are neither past due nor impaired, their 沒有逾期還款或減值損失的貸款可被視
credit quality is considered good since majority of the 為良好信貸，因大部分的貸款是以住宅
loans are secured by residential properties and have good 物業作抵押和有良好還款紀錄。在本年
settlement history. During the year, there has been no 度，該等貸款的信貸質素是沒有重大的
significant change in the credit quality. 轉變。
Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 241
