Page 196 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

194 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 26. 政府津貼及援助

(a) Concessionary land premiums (a) 優惠批地價格
Since the incorporation of the Housing Society, a number of 自房屋協會成立以來，政府為
sites have been granted by the government under lease terms 要輔助提供房屋予合資格家庭
to facilitate the provision of housing to eligible families and 和年長者，向房屋協會批出一
elderly. Depending on the nature of the land grant, special 批土地。視乎批地的性質，在
terms and conditions are incorporated in the Condition of 地契的批地條款中加入了特別
Grant to restrict the user of the land and alienation of the 的期限和條款用以限制該些批
property. 地的使用者及其轉讓權。

Subject to these special terms and conditions, sites developed 受這些期限和條款的限制，用
for public rental housing purposes are granted at one-third of 以興建公共出租房屋的批地是
full market value; sites for building flats for sales to eligible 以全市場價值的三分之一批出；
families at concessionary prices are granted at half of full 用以興建房屋並以優惠價格出
market value; sites for developing rural public housing and 售該等房屋予合資格家庭的批
senior citizen residence are granted at nominal premium. 地是以全市場價值的二分之一
批出；而用以興建郊區公共出
租房屋及年長者住所的批地則
以象徵性地價批出。

During the year, concessionary land premium paid to the 房屋協會於本年內向政府支付
government amounted to HK$1,000 (2018: HK$nil). At the end 的優惠批地價款為港幣一千元
of the reporting period, the carrying value of the lands acquired （二零一八年：零）。於報告期
through the above arrangement amounted to HK$1,950.7 末，通過上述安排獲得的土地
million (2018: HK$1,963.6 million), which has been recognised 的賬面價值為港幣十九億五千
as investment properties or properties under development for 零七十萬元（二零一八年：港幣
sale in the statement of financial position. 十九億六千三百六十萬元）。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。

Hong Kong Housing Society Annual Report 2018/19