Page 188 - Hong Kong Housing Society Annual Report 2023/24
P. 188
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 (continued) 房屋協會作為承租人 （續）
(a) Right-of-use assets (continued) (a) 使用權資產 （續）
When the right-of-use assets relate to interests 當使用權資產與作為存貨持有的
in leasehold land held as inventories, they are 租賃土地的權益相關時，彼等其
subsequently measured at the lower of cost and 後根據房屋協會有關「存貨」的政
net realisable value in accordance with the Housing 策按成本與可變現淨值兩者中的
Society’s policy for “inventories”. When a right-of-use 較低者計量。當使用權資產符合
asset meets the definition of investment property, it is 投資物業的定義時，則計入投資
included in investment properties. The corresponding 物業內。相應的使用權資產初步
right-of-use asset is initially measured at cost, and 按成本計量，其後根據房屋協會
subsequently less accumulated depreciation and 有關「投資物業」的政策減去其後
impairment losses, in accordance with the Housing 累計折舊及減值損失列出。
Society’s policy for “investment properties”.
(b) Lease liabilities (b) 租賃負債
Lease liabilities are recognised at the commencement 租賃負債於租賃開始日期按於租
date of the lease at the present value of lease 賃期內作出之租賃付款現值確
payments to be made over the lease term. The lease 認。租賃付款包括固定付款（包
payments include fixed payments (including in- 括實質固定付款）減任何應收租賃
substance fixed payments) less any lease incentives 優惠、取決於某一指數或比率之
receivable, variable lease payments that depend on 可變租賃付款及預期根據在剩餘
an index or a rate, and amounts expected to be paid 價值擔保之金額。租賃付款亦包
under residual value guarantees. The lease payments 括房屋協會合理確定行使購買選
also include the exercise price of a purchase option 擇權之行使價，並倘租賃期反映
reasonably certain to be exercised by the Housing 了房屋協會行使終止租賃的選擇
Society and payments of penalties for termination of 權，則須就終止租賃支付罰款。
a lease, if the lease term reflects the Housing Society 並非取決於某一指數或比率之可
exercising the option to terminate the lease. The 變租賃付款於觸發付款之事件或
variable lease payments that do not depend on an 狀況出現期間確認為一項開支。
index or a rate are recognised as an expense in the
period in which the event or condition that triggers the
payment occurs.
186
