Page 189 - 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 (continued) 房屋協會作為承租人 （續）
(b) Lease liabilities (continued) (b) 租賃負債 （續）
In calculating the present value of lease payments, the 於計算租賃付款現值時，由於租
Housing Society uses its incremental borrowing rate 賃中所隱含之利率不易釐定，故
at the lease commencement date because the interest 房屋協會於租賃開始日期使用增
rate implicit in the lease is not readily determinable. 量借款利率。於開始日期之後，
After the commencement date, the amount of lease 租賃負債的金額會增加，以反映
liabilities is increased to reflect the accretion of 利息的增加，並就所作出的租賃
interest and reduced for the lease payments made. 付款作出調減。此外，倘存在修
In addition, the carrying amount of lease liabilities is 改租賃、租期的變動、租賃付款
remeasured if there is a lease modification, a change 的變動（例如因指數或比率變動而
in the lease term, a change in lease payments (e.g. 導致的未來租賃付款發生變動）或
a change to future lease payments resulting from a 購買相關資產的選擇權評估的變
change in an index or rate) or a change in assessment 動，則會重新計量租賃負債的賬
of an option to purchase the underlying asset. 面值。

the Housing society as a lessor 房屋協會作為出租人

When the Housing Society acts as a lessor, it classifies at 當房屋協會作為出租人時，會在租賃開
lease inception (or when there is a lease modification) each 始時（或在修改租賃時）將其各項租賃分
of its leases as either an operating lease or a finance lease. 類為經營租賃或融資租賃。

Leases in which the Housing Society does not transfer 倘房屋協會並未轉移資產擁有權的絕大
substantially all the risks and rewards incidental to 部分風險及附帶利益的租賃，均分類為
ownership of an asset are classified as operating leases. 經營租賃。倘合約包含租賃及非租賃部
When a contract contains lease and non-lease components, 分，則房屋協會會以相對獨立售價基準
the Housing Society allocates the consideration in the 將合約中的代價分配至各組成部分。租
contract to each component on a relative stand-alone 金收入乃於租賃期內按直線法入賬，並
selling price basis. Rental income is accounted for on a 因其經營性質而計入全面收益表。於磋
straight-line basis over the lease terms and is included 商及安排經營租賃時所產生的初步直接
in revenue in the statement of comprehensive income 成本乃加入租賃資產賬面值，並按相同
due to its operating nature. Initial direct costs incurred in 基準於租賃期內確認為租金收入。或然
negotiating and arranging an operating lease are added to 租金於賺取時確認為期內收入。
the carrying amount of the leased asset and recognised
over the lease term on the same basis as rental income.
Contingent rents are recognised as revenue in the period in
which they are earned.
Leases that transfer substantially all the risks and rewards 轉移相關資產所有權附帶之絕大部分風
incidental to ownership of an underlying asset to the lessee, 險及回報至承租人的租賃作為融資租賃
are accounted for as finance leases. 入賬。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 187