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14
應收貸款
應收貸款主要是指為樓宇買家所提供的第
二按揭貸款，或在樓宇管理維修綜合計劃
中，為業主提供的免息無抵押貸款。所有
有抵押的貸款是以住宅物業作押。
14 Loans receivable
Loans receivable represents mainly the second mortgage loans
granted to the flat buyers and unsecured loans granted to home
owners under the Building Management and Maintenance Scheme.
All the secured loans are secured by residential properties.
(in HK$Million)
（港幣百萬元）
2016
2015
Secured mortgage loans
有抵押品按揭貸款
314.1
147.0
Unsecured loans
無抵押品貸款
31.3
19.4
345.4
166.4
Less: impairment losses
減：減值損失
(3.2)
(4.2)
342.2
162.2
Representing:
上列數目代表：
Due within one year
一年內到期
7.5
6.1
Due after 1 year, but within 2 years
一年至二年內到期
13.8
6.8
Due after 2 years, but within 5 years
二年至五年內到期
44.3
25.0
Due after 5 years
五年以後到期
276.6
124.3
Total due after 1 year
一年以後到期總額
334.7
156.1
342.2
162.2
有關應收貸款的利率現列如下：
Interest rates applicable to the above loans receivable are set
out below:
Secured mortgage loans
有抵押品按揭貸款
Unsecured loans
無抵押品貸款
2016
2015
2016
2015
Contractual interest rate
合約利率
Prime rate
最優惠利率
Prime rate
最優惠利率
0%to Prime rate
0%
至最優惠利率
0% to Prime rate
0%
至最優惠利率
Effective interest rate
實質利率
Prime rate
最優惠利率
Prime rate
最優惠利率
9.7%
10.4%
(in HK$Million)
（港幣百萬元）
2016
2015
At 1 April
四月一日
4.2
3.0
(Reversed)/provided
（撥回）／計提
(1.0)
1.2
At 31 March
三月三十一日
3.2
4.2
減值損失準備的變動如下：
The movements in allowance for impairment losses were as follows:
Hong Kong Housing Society Annual Report 2016
142
Notes to the Financial Statements
財務報表附註
FINANCIAL STATEMENTS
財務報表