Page 235 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021
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香港房屋協會 2020/21 年度年報
233
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
 26. Government contribution and assistance
(continued)
(a) Concessionary land premiums (continued)
During the year, concessionary land premium was paid to the government amounted to HK$1,996.4 million (2020: Nil). At the end of the reporting period, the carrying value of the lands acquired through the above arrangement amounted to HK$2,399.7 million (2020: HK$1,937.8 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 23.
At the end of the reporting period, cumulative notional interest for the loans from the government is estimated at HK$151.1 million (2020: HK$149.4 million). Full market premium of the lands where the two rural public housing estates were erected is estimated at HK$620.9 million (2020: HK$613.6 million).
26. 政府津貼及援助(續) (a) 優惠批地價格(續)
房屋協會於本年內向政府支 付的優惠批地價款為港幣 十九億九千六百四十萬元(二零 二零年:無)。於報告期末,通 過上述安排獲得的土地的賬面價 值為港幣二十三億九千九百七十 萬元(二零二零年:港幣 十九億三千七百八十萬元)。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 二十三。
於報告期末,政府貸款的 累計名義利息估計達港幣 一億五千一百一十萬元(二零二 零年:港幣一億四千九百四十萬 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 幣六億二千零九十萬元(二零二 零年:港幣六億一千三百六十萬 元)。




















































































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