Page 187 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）

Leases (continued) 租賃 （續）
the Housing society as a lessee 房屋協會作為承租人

The Housing Society applies a single recognition and 房屋協會對所有租賃採用單一確認及計
measurement approach for all leases, except for short- 量方法，惟短期租賃及低價值資產租賃
term leases and leases of low-value assets. The Housing 除外。房屋協會會確認用於支付租賃款
Society recognises lease liabilities to make lease payments 項的租賃負債及代表相關資產使用權的
and right-of-use assets representing the right to use the 使用權資產。
underlying assets.

(a) Right-of-use assets (a) 使用權資產
Right-of-use assets are recognised at the 使用權資產乃於租賃開始當日（即
commencement date of the lease (that is the date the 相關資產可供使用的日期）確認。
underlying asset is available for use). Right-of-use 使用權資產按成本減任何累計折
assets are measured at cost, less any accumulated 舊及任何減值虧損計量，並就租
depreciation and any impairment losses, and adjusted 賃負債的任何重新計量作出調
for any remeasurement of lease liabilities. The cost 整。使用權資產的成本包括已確
of right-of-use assets includes the amount of lease 認的租賃負債金額、已產生的初
liabilities recognised, initial direct costs incurred, 始直接成本、預期將產生的修復
reinstatement costs expected to incur and lease 成本以及於開始日期或之前支付
payments made at or before the commencement date 的租賃款項減已收取的任何租賃
less any lease incentives received. Right-of-use assets 優惠。使用權資產按租賃期與資
are depreciated on a straight-line basis over the 產的估計可使用年期中的較短者
shorter of the lease terms and the estimated useful 按直線法計提折舊：
lives of the assets as follows:

Leasehold land Over the unexpired period of the 批租土地 地契所剩餘年期
land lease

If ownership of the leased asset transfers to the 倘租賃資產的所有權於租賃期結
Housing Society by the end of the lease term or 束時轉移至房屋協會或成本反映
the cost reflects the exercise of a purchase option, 了購買選擇權的行使，則會使用
depreciation is calculated using the estimated useful 該資產的估計可使用年期計算折
life of the asset. 舊。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 185