Page 229 - 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

13. Leases 13. 租約
(a) the Housing society as a lessee (a) 房屋協會作為承租人

The Housing Society has lease arrangements of land 房屋協會有用於營運的土地租賃
used in its operations. Lump sum payments were 合同。房屋協會已向擁有人預付
made upfront to acquire the leased land from the 一次性總價，以取得租賃期為
owners with lease periods of 70 to 999 years, and no 七十至九百九十九年的租賃土
ongoing payments will be made under the terms of 地。且根據該等土地租約的條
these land leases. These land leases are accounted for 款，將不會作出任何持續付款。
as “Property and equipment” and disclosed in note 12 這些土地租賃合同入賬在「物業及
to the financial statements. 設備」中並於財務報告附註十二中
披露。
The total cash outflow for leases is disclosed in note 租賃的現金流出總額在財務報表
25(b) to the financial statements. 附註二十五(b)中披露。

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

At the end of the reporting period, the undiscounted 於報告期末，房屋協會於未來期
lease payments receivable by the Housing Society in 間根據不可撤銷經營租約的未折
future periods under non-cancellable operating leases 現之應收租賃付款列示如下：
with its tenants are as follows:

(in HK$Million) （港幣百萬元） 2024 2023

Within 1 year 一年內 599.3 608.2

2 to 5 years 兩年至五年內 409.2 425.0
Over 5 years 五年以後 8.5 16.8

1,017.0 1,050.0

Majority of the leases are negotiated for terms ranging 大部分的租約期限為二至三年。
from two to three years. Rentals are generally fixed 除部分停車場其租金按該停車場
over the lease terms except that rental of certain car 營運商之總營業額的百分比計
parks is calculated on a percentage of their respective 算，其他租金在租約期內一般是
car parks operator’s gross revenue. 固定的。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 227