Page 124 - Demo

金融負債終止確認
Derecognition of financial liabilities
The Group derecognises financial liabilities when, and only when, the Group's obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss.
當且僅當貴會及附屬公司義務被解除、註銷或已屆 滿時，貴會及附屬公司終止確認金融負債。終止確 認的金融負債之賬面值與已付和應付代價之差額， 於損益賬確認。
4. 租金收入淨額
投資物業之租金收入
冷氣費收入
減:直接費用 大廈管理費
清潔及管理費
保險費
差餉地稅
修繕費
水電費
5. 廣州代表處費用
保險費
專業費用
大廈物業管理費
租金費用(註)
僱員薪金及津貼
雜費
註:租金費用乃支付給廣州南沙中總大廈有限公司，
數位會董為該公司董事。
4. NET RENTAL INCOME
2021
千港元
HK$'000
16,714 972
17,686
731
501
51
60
419
342
2,104
15,582
Rental income from investment
properties 21,472
Air-conditioning charges 867
2020
千港元
HK$'000
Less:
Direct expenses
Building management fee 700
Cleaning and management fees 492 Insurance 51 Rates and government rent 61 Repairs and maintenance 168 Utilities 300
22,339
5.
GUANGZHOU OFFICE EXPENSES
1,772 20,567
2020
千港元
HK$'000
2021
千港元
HK$'000
32
140
59
97
157
30
515
Insurance 13 Legal and professional fee 115 Property management fee 52 Rental expense (note) 92 Salaries and allowances 138 Sundry expenses 28
438
122
Annual Report 2021 年報
note: Rental expense was paid to Guangzhou Nansha CGCC (HK) Bldg., Ltd. of which several Committee Members were directors.