Page 191 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

189

21. Provisions 21. 準備

Building
Provision for management/
Revitalisation financial maintenance
Work guarantee incentives Total
樓宇管理及
(in HK$Million) （港幣百萬元） 活化工程 財務保證準備 維修資助 總額
(a) (b) (c)

At 1 April 2018 二零一八年四月一日 33.3 81.3 19.0 133.6
Amount provided 提撥準備 2.1 – 1.8 3.9
Amount reversed 準備撥回 (5.1) (4.8) (1.3) (11.2)
Amount utilised 已運用金額 (19.5) – (8.7) (28.2)

At 31 March 2019 二零一九年三月三十一日 10.8 76.5 10.8 98.1

The followings are the key assumptions concerning the future, and 下文詳述有關未來的主要假設及於報
other key sources of estimation uncertainty at the end of the 告期末其他估計不確定因素之主要來
reporting period. 源。

(a) Revitalisation work (a) 活化工程

Provision is made for revitalisation works of committed social 活化工程成本準備是為已承擔
projects. Related payments are expected to be incurred within 社會項目中的活化工程作出準
the next three financial years. 備。大部分的支出預計會於其
後的三個財政年度內發生。

Management estimates the amount of revitalisation works 管理層根據有關建築合約之最
based on the latest available budgets of the construction 新預算，並參考每項建築合約
contracts with reference to the overall performance of each 之整體表現，估計活化工程之
construction contract. Construction costs which mainly 金額。估計建築成本（主要包括
comprise subcontracting charges and costs of materials are 分包合約費用及材料成本）由管
estimated by the management on the basis of quotations from 理層以所涉及主要承建商╱供
time to time provided by the major contractors/suppliers/ 應商╱賣方不時提供之報價及
vendors involved and the experience of the management. In 管理層之經驗為基準而制訂。
cases where the actual future costs are different from the 如將來實際成本與估計有偏差，
expected, an adjustment to the carrying amount of the 其可能引致準備的賬面價值有
provision may arise. 調整。

香港房屋協會 2018/19 年度年報