Page 179 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
P. 179
177
12. investment properties (continued) 12. 投資物業（續）
The above figures include leasehold land situated in Hong Kong. The 上述數字已包括位於香港的批租土
leasehold land under development is held under a medium-term 地。正在發展中的批租土地以中期租
lease while the leasehold land for completed/purchased properties 約持有，而竣工╱購買物業的批租土
comprises: 地包括：
(in HK$Million) （港幣百萬元） 2019 2018
Long lease (over 50 years) 長期契約（多於五十年） 1,266.0 1,267.5
Medium-term lease (10 to 50 years) 中期契約（十至五十年） 2,726.4 2,812.5
3,992.4 4,080.0
Rental estates and properties 出租屋邨及物業
For rental estates and properties with carrying value of HK$5,545.0 就賬面值為港幣五十五億四千五百萬
million (2018: HK$5,667.3 million), the government has included in 元（ 二 零 一 八 年： 五 十 六 億 六 千
the land grant terms and conditions governing the sale and rental of 七百三十萬元）的出租屋邨及物業而
the properties. At the end of the reporting period, the Housing 言，政府已納入土地出讓及物業租賃
Society assessed the recoverable amounts of rental estates and 條款及條件。於報告期末，房屋協會
properties based on the value-in-use approach using the discounted 評估了出租屋邨及物業的可收回數額
cash flow method along the land lease term, because (i) the 並根據其土地租賃期內使用現金流量
government may or may not consider giving approval for the 法計算的使用價值法評估，原因是 (i)
Housing Society to sell any or all of its rental properties; (ii) there are 政府可能會或可能不會考慮批准房屋
no comparable market transactions to provide references; and (iii) 協會出售任何或全部的出租物業；(ii)
concessionary rents are charged to tenants of the public rental 沒有可比較的市場交易提供參考；及
estates or tenants are age-restricted. The discount rate used in the (iii)租賃公屋租戶或租戶受年齡限制而
calculation was 4% (2018: 4%). 收取優惠租金。該計算使用的折現率
為百分之四（二零一八年：百分之四）。
Based on the impairment assessment, a reversal of impairment loss of 在本年度，在於全面收益表「投資物
HK$24.0 million (2018: impairment loss of HK$100.2 million) was 業減值╱（減值回撥）」項下根據減值
recognised for a completed property (2018: a property under 評估確認竣工物業減值回撥為港幣
development) under “Investment properties impairment/(reversal of 二千四百萬港元（二零一八年：發展
impairment)” in the comprehensive income during the year. 中物業減值為港幣一億零二十萬港
元）。
香港房屋協會 2018/19 年度年報
