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25 Government contribution and assistance
(continued)
(a) Concessionary land premiums
(continued)
During the year, concessionary land premium paid to the
government amounted to HK$Nil million (2015: HK$1,130.0
million). At the end of the reporting period, the carrying
value of the lands acquired through the above arrangement
amounted to HK$1,504.7 million (2015: HK$1,921.0 million),
which has been recognised as investment properties or
properties under development for sale in the statement
of financial position.
(b) Loans from government
The government has provided interest free loans to the
Housing Society for the development of two rural public
housing estates. Details of the loans from the government are
set out in Note 21.
At the end of the reporting period, cumulative notional
interest for the loans from the government is estimated at
HK$140.8 million (2015: HK$138.1 million). Full market
premium of the lands where the two rural public housing
estates were erected is estimated at HK$515.6 million (2015:
HK$527.1 million).
The full market premium is estimated based on the
assumption that restrictions imposed in the land grant under
the special terms and conditions described in Note 25(a)
above are not applicable.
25
政府津貼及援助
（續）
(a)
優惠批地價格
（續）
房屋協會於年內向政府支付的優
惠批地價款為港幣零元（二零一五
年：港幣十一億三千萬元）。於
報告期末，通過上述安排獲得的
土地的賬面價值為港幣十五億零
四百七十萬元（二零一五年：港幣
十九億二千一百萬元）。這些土地
已作為投資物業或作出售用途的發
展中物業計入財務狀況表。
(b)
政府貸款
政府已就兩個郊區公共出租房屋發
展項目為房屋協會提供無息貸款。
政府貸款詳情可見附註二十一。
於報告期末，政府貸款的累計
名義利息估計達港幣一億四千
零 八 十 萬 元（二 零 一 五 年： 港
幣一億三千八百一十萬元）。兩
個郊區公共出租房屋發展項目
所佔用土地的市價估計達港幣
五億一千五百六十萬元（二零一五
年：港幣五億二千七百一十萬元）。
市價的估計是假設上述附註二十五
( a )
所列特別期限和條款對批出土
地的限制不適用。
153
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註