Page 220 - Hong Kong Housing Society Annual Report 2023/24

6. Revenue (continued) 6. 營業收入 （續）

(i) Disaggregated revenue information (continued) (i) 拆分收入信息 （續）
For the year ended 31 March 2023 截至二零二三年三月三十一日
止年度

Property other
(in HK$Million) （港幣百萬元） sales operations total
segments 分部 物業出售 其他營運 總額

Type of goods or services 商品或服務類型
Property sales 物業出售 91.2 – 91.2
Property management 物業管理服務
services – 18.2 18.2

Total revenue from contracts 來自客戶合同之收入
with customers 總額 91.2 18.2 109.4

Timing of revenue 收入確認時間
recognition
Property transferred at a 在某個時間點轉移之
point in time 物業 91.2 – 91.2
Services transferred over 隨時間轉移之服務
time – 18.2 18.2

91.2 18.2 109.4

(ii) Performance obligations (ii) 履約責任

Information about the Housing Society’s performance 關於房屋協會履約責任之資料概
obligations is summarised below: 述如下：

Revenue from property sales 物業出售的收入
The performance obligation is satisfied when the 履約責任於買方取得已落成物業
legal title of the completed property is obtained by the 的法定所有權時達成。
buyer.

Revenue from property management 物業管理收入
The performance obligation is satisfied over time as 履約責任會隨服務提供而得到履
services are rendered and short-term advances are 行及在提供服務之前通常需要短
normally required before rendering the services. 期預付款。管理服務合同的期限
Management service contracts are for periods of one 為一年或更短，和根據產生的時
year or less, and are billed based on the time incurred. 間計費。

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