Page 241 - 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

24. Government contribution and assistance 24. 政府津貼及援助
(a) Concessionary land premiums (a) 優惠批地價格

Since the incorporation of the Housing Society, a 自房屋協會成立以來，政府為要
number of sites have been granted by the government 輔助提供房屋予合資格家庭和年
under lease terms to facilitate the provision of housing 長者，向房屋協會批出一批土
to eligible families and elderly. Depending on the 地。視乎批地的性質，在地契的
nature of the land grant, special terms and conditions 批地條款中加入了特別的期限和
are incorporated in the Condition of Grant to restrict 條款用以限制該些批地的使用者
the user of the land and alienation of the property. 及其轉讓權。

Subject to these special terms and conditions, sites 受這些期限和條款的限制，用以
developed for public rental housing purposes are 興建公共出租房屋的批地是以象
granted at nominal premium; sites for building flats 徵性地價批出；用以興建房屋並
for sales to eligible families at concessionary prices 以優惠價格出售該等房屋予合資
are granted at one-third of full market value; sites 格家庭的批地是以全市場價值的
for building flats for sales to eligible families at 三分之一批出；用以興建專用安
concessionary prices are granted at nominal value 置屋邨之房屋並以優惠價格出售
for developing dedicated rehousing estate; sites for 該等房屋予合資格家庭的批地是
developing rural public housing and senior citizen 以象徵性地價批出；而用以興建
residence are granted at nominal premium. 郊區公共出租房屋及年長者住所
的批地則以象徵性地價批出。

During the year, concessionary land premium was paid 房屋協會於本年內向政府支
to the government amounted to HK$3.9 million (2023: 付的優惠批地價款為港幣
HK$21.4 million). At the end of the reporting period, 三百九十萬元（二零二三年： 港
the carrying value of the lands acquired through 幣二千一百四十萬元）。於報
the above arrangement amounted to HK$10,538.1 告期末，通過上述安排獲得的
million (2023: HK$10,550.9 million), which has been 土地的賬面價值為港幣一百零
recognised as investment properties or properties 五億三千八百一十萬元（二零二三
under development for sale in the statement of 年：港幣一百零五億五千零九十
financial position. 萬元）。這些土地已作為投資物業
或作出售用途的發展中物業計入
財務狀況表。
(b) Loans from government (b) 政府貸款

The government has provided interest free loans to 政府已就兩個郊區公共出租房屋
the Housing Society for the development of two rural 發展項目為房屋協會提供無息
public housing estates. Details of the loans from the 貸款。政府貸款詳情可見附註
government are set out in note 21. 二十一。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 239