Page 220 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
14. Leases
(a) The Housing Society as a lessee
The Housing Society has lease arrangements of land used in its operations. Lump sum payments were made upfront to acquire the leased land from the owners with lease periods of 70 to 999 years, and no ongoing payments will be made under the terms of these land leases. These land leases are accounted for as “Property and Equipment” and disclosed in note 13 to the financial statements.
The total cash outflow for leases is disclosed in note 27(b) to the financial statements.
(b) The Housing Society as a lessor
At the end of the reporting period, the undiscounted lease payments receivable by the Housing Society in future periods under non-cancellable operating leases with its tenants are as follows:
14. 租約
(a) 房屋協會作為承租人
房屋協會有用於營運的土地租賃 合同。房屋協會已向擁有人預付 一次性總價，以取得租賃期為 七十至九百九十九年的租賃土 地。且根據該等土地租約的條 款，將不會作出任何持續付款。 這些土地租賃合同入賬在「物業及 設備」中並於財務報告附註十三披 露。
租賃的現金流出總額在財務報表 附註二十七(b)中披露。
(b) 房屋協會作為出租人
於報告期末，房屋協會於未來期 間根據不可撤銷經營租約的未折 現之應收租賃付款列示如下:
(in HK$Million) (港幣百萬元)
2021
2020
Within 1 year
一年內
630.7
658.1
2 to 5 years
兩至五年內
419.5
367.4
Over 5 years
五年以後
29.5
13.4
1,079.7
1,038.9
Majority of the leases are negotiated for terms ranging from two to three years. Rentals are generally fixed over the lease terms except that rental of certain car parks is calculated on a percentage of their respective car parks operator’s gross revenue.
大部分的租約期限為二至三年。 除部分停車場其租金按該停車場 營運商之總營業額的百分比計 算，其他租金在租約期內一般是 固定的。