Page 229 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
227
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
21. Forward sales deposits received
Contract liabilities include advances received from buyers in connection with the Housing Society’s forward sales of properties. Contract liabilities as at 31 March 2021 and 2020 will be recognised to revenue upon the buyers obtain the legal title of the completed property.
At the end of the reporting period, the expected timing to recognise forward sales deposits received as revenue is as follows:
21. 已收預售樓宇訂金
合同負債包括買方就房屋協會預售物業 收取的預付款。截至二零二一年及二零 二零年三月三十一日的合同負債將於買 方取得相關物業的法定所有權時確認為 收入。
於報告期末，預期確認已收預售物業訂 金為收入的時間如下:
(in HK$Million) (港幣百萬元)
2021
2020
Forward sales deposited received:
已收預售樓宇訂金:
Contract liabilities
合同負債
0.6
648.9
(in HK$Million) (港幣百萬元)
2021
2020
Within one year
一年內
0.6
648.9