物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 114 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 2. Material accounting policies (continued) (d) Financial assets Financial assets are recognized and derecognized on a trade date basis where the purchases or sa l es o f asse t s tha t under cont rac t s whose terms requi re del ivery of the assets wi thin the timeframe establ ished by the market concerned, and are initially measured at fair value, plus directly attributable transaction costs except in the case of investments at fair value through profit or loss. Transact ion costs di rect l y at t r ibutabl e to the acquisition of investments at fair value through profit or loss are recognized immediately in statement of income and expenditure. Financial assets of the PMSA are classified under financial assets at amortized cost. Financial assets ( including account and other receivables) are classified under financial assets at amortized cost if they satisfy both of the following conditions: (i) the assets are held within a business model whose objective is to hold assets in order to collect contractual cash flows; and (ii) the contractual terms of the assets give rise on specified dates to cash flows that are solely payments of pr incipal and interest on the principal amount outstanding. Financial assets at amortized cost are subsequently measured at amortized cost using the effective interest method less loss allowances for expected credit losses. 2. 重大會計政策（續） (d) 金融資產 金融資產乃按交易日基準（即 購買或出售資產之合約條款所 規定及經由所屬市場設定的時 限交付該項資產之日）確認及 終止確認，並初步按公允值加 上直接應佔交易成本計量，惟 按公允值計入損益的投資則除 外。收購按公允值於計入損益 的投資直接產生之交易成本於 收支結算表即時確認。 監管局之金融資產分類為按攤 銷成本列賬之金融資產。 撥歸此類之金融資產（包括應 收及其他應收款項）須同時符 合下列兩項條件： (i) 持有資產之業務模式是為 收取合約現金流為目標； 及 (ii) 資產之合約條款於特定日 期產生僅為支付本金及未 償還本金利息之現金流 量。 按攤銷成本列賬之金融資產其 後以實際利率法按攤銷成本減 預期信貸虧損之虧損撥備計 算。