Page 178 - Hong Kong Housing Society Annual Report 2023/24

STATEMENT OF CASH FLOWS 現金流量表
For the year ended 31 March 2024 截至二零二四年三月三十一日止年度

(in HK$Million) （港幣百萬元） 附註Notes 2024 2023

Cash flows from operating 營運活動現金流量
activities
Net surplus/(deficit) 盈餘╱（虧損）淨額 456.0 (1,803.8)
Adjustments for: 調整項目：
Depreciation of investment 投資物業折舊
properties 11 337.0 329.7
Depreciation of property and 物業及設備折舊
equipment 12 68.2 46.7
Impairment of investment 投資物業淨減值
properties, net 11 558.8 115.3
Write-down of properties under 作出售用途的發展中
development for sale 物業撇銷 15 – 915.3
Loss on disposal of investment 出售有關投資的財務
related financial assets and 資產及負債的淨虧損
liabilities, net 7 124.7 367.9
(Increase)/decrease in fair value 有關投資的財務資產及
of investment related financial 負債公允價值淨
assets and liabilities, net （增加）╱減少 7 (461.7) 796.0
Interest income 利息收入 7 (528.3) (223.4)
Dividend income 股息收入 7 (162.7) (146.0)
Exchange differences 匯兌差額 7 26.1 (139.6)
(Gain)/loss on disposal of 處置物業及設備
property and equipment （溢利）╱虧損 (0.1) 0.1
Project cost written back and 項目成本回撥及調整
adjustment (98.0) (3.4)
Reversal of impairment of loans 應收貸款減值回撥
receivable 14 – (0.5)
Interest expenses 利息開支 0.3 0.1
Investment management fees 投資管理費支出
expense 76.3 85.5
396.6 339.9
Increase in properties under 作出售用途的發展中物業
development for sale 增加 (4,546.0) (1,839.6)
Decrease in housing inventories 樓宇存貨減少 – 66.3
Decrease in loans receivable 應收貸款減少 8.1 5.3
(Increase)/decrease in accounts 應收賬項、預付費用及
receivable, prepayments and 其他資產（增加）╱減少
other assets (18.8) 212.3
Increase/(decrease) in accounts 應付賬項、雜項按金及
payable, sundry deposits and 應計項目增加╱（減少）
accruals 191.2 (397.4)
Decrease in provisions 準備減少 (41.4) (15.3)
Increase/(decrease) in lease 預收租金增加╱（減少）
income received in advance 571.1 (54.0)

Cash used in operation 營運現金流出淨額 (3,439.2) (1,682.5)

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