147
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2014
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Notes to the Financial Statements
ৌਕజ
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F I NANC I A L S T A T EMENT S
財務報表
24 Government contribution and assistance
(a) Concessionary land premiums
Since the incorporation of the Housing Society, a number of sites
have been granted by the Government under lease terms to
facilitate the provision of housing to low to middle income families
or elderly. Depending on the nature of the land grant, special
terms and conditions are incorporated in the Condition of Grant to
restrict the user of the land and alienation of the property.
Subject to these special terms and conditions, sites developed for
public rental housing purposes are granted at one-third of full
market value; sites for building flats for sales to eligible families at
concessionary prices are granted at half of full market value; sites
for developing rural public housing and senior citizen residence
are granted at nominal or nil premium.
At the end of the reporting period, total carrying value of the above
lands including related acquisition costs was HK$805.1 million
(2013: HK$818.8 million). Relevant costs were grouped under
investment properties and housing inventories.
During the year, no concessionary land premium (2013: HK$26.2
million) was paid to the government.
(b) Loans from Government
Some of the developments mentioned above were partly financed
by loans from the government. Details of the loans are set out in
Note 20.
24
政府津貼及援助
(a)
優惠批地價格
自房屋協會成立以來，政府為要輔
助提供房屋予低至中收入家庭和年
長者，向房屋協會批出一批土地。
視乎批地的性質，在地契的《批地
條款》中加入了特別的期限和條款
用以限制該些批地的使用者及其轉
讓權。
受這些期限和條款的限制，用以興
建公共出租房屋的批地是以全市場
價值的三分之一批出；用以興建房
屋並以優惠價格出售該等房屋予合
資格家庭的批地是以全市場價值的
二分之一批出；而用以興建郊區公
共出租房屋及年長者住所的批地則
以象徵性地價或零地價批出。
於報告期末，該批土地連有關購
置成本的賬面價值為港幣八億零
五百一十萬元（二零一三年：港幣
八億一千八百八十萬元）。相關的
成本已列入於投資物業及樓宇
存貨。
於本年度，房屋協會沒有支付優
惠地價予政府（二零一三年：港幣
二千六百二十萬元）。
(b)
政府貸款
上列其中一部分的發展項目是由政
府供應資金。貸款詳細列於附註
二十內。
