Page 233 - Hong Kong Housing Society Annual Report 2024/25

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENT 財務報表附註

7. Bank loans interest 7. 銀行貸款利息

(in HK$Million) （港幣百萬元） 2025 2024

Interest on bank loans 銀行貸款利息 98.9 –
Net off with interest income 扣除利息收入 (62.4) –

36.5 –
Less: Interest capitalised in 減:已資本化的利息支出
— Investment properties －投資物業 (13.5) –
— Properties under development for sale －作出售用途的發展中物業 (21.0) –

2.0 –

A capitalisation rate at 5.2% has been applied to the 已資本化於投資物業及作出售用途的發
expenditure on the investment properties and properties 展中物業的利息支出以百分之五點二資
under development for sales. 本化率計算。

8. Investment income 8. 投資收入

(in HK$Million) （港幣百萬元） 2025 2024

Investment related financial assets and 有關投資的財務資產及
liabilities 負債
Gain/(loss) on disposal, net 出售淨溢利╱（虧損） 2,301.2 (124.7)
(Decrease)/increase in fair value, net 公允價值淨（減少）╱增加 (1,376.7) 461.7

924.5 337.0

Other investment income 其他投資收入
Interest income 利息收入 525.3 528.3
Dividend income 股息收入 149.2 162.7

Exchange differences 匯兌差額 117.9 (26.1)

792.4 664.9

1,716.9 1,001.9

Movements in fair value on investments are unrealised and 投資的公允價值的變動是未變現的，所
may fluctuate subsequent to the end of the reporting period 以會因報告期末後的市場在投資價格及
subject to subsequent market movements in investment 外幣兌換率的波動而變更。
prices and foreign exchange rates.

Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 231