物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 126 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 13. 遞延收入 牌照費是根據《物業管理服務條例》 向牌照持有人收取並於牌照有效期 內遞延及按期在收支結算表確認為 收入。 牌照費之預收款項於報告期初之 遞延收入結餘已確認為本年度之 收益為 11 , 690 , 899 港元 ( 2023 ： 5,873,608 港元）。 14. 政府貸款 此政府貸款為無抵押貸款，以均等 款額分 5 年償還。利息會由第一次提 取貸款開始計算及後於每個財政年 度的 3 月 31 日支付。利息以無所損 益利率，按尚未償還貸款本金計算。 13. Deferred income 2024 2023 港元 港元 HK$ HK$ 遞延收入 牌照費 Deferred income in respect of Licence fees 32,976,445 26,724,871 Deferred income represents the licence fees received from the licensees in accordance with the provisions in the Property Management Services Ordinance, and is deferred and recognized as income in the statement of income and expenditure over the licence period. Revenue in respect of the l icence fees recognized dur ing the year that was included in the opening balance of deferred income is HK$11,690,899 (2023: HK$5,873,608). 14. Government loan 2024 2023 港元 港元 HK$ HK$ 政府貸款的償還期限如下： The loan is repayable as follows: 一年內 Within 1 year 4,400,000 4,400,000 超過一年 More than 1 year 13,200,000 17,600,000 17,600,000 22,000,000 The loan from Government is unsecured and repayable by 5 equal annual instalments. From the day on which the loan was drawn for the first time, interest is accrued and payable on 31 st March of each financial year. Interest is calculated at “no-gain-no-loss” rate on the basis of simple interest rate on the outstanding loan amount.