Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 67 13. LEASES – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） (ii) Amounts recognised in the Consolidated Statement of Comprehensive Income 2023 2022 Group 機構 Depreciation charge of right-of-use assets 使用權資產之折舊 Leasehold land 租賃土地 37,040 35,314 Buildings 校舍 116,056 101,188 Equipment 設備 – 4,171 153,096 140,673 Interest expenses on lease liabilities (included in operating expenses) 利息開支（包括在營運開支內） 13,817 9,413 Expenses relating to short-term leases (included in operating expenses) 短期租賃開支（包括在營運開支內） 40,646 3,227 The total consolidated cash outflow for leases for the year: 本年度就租賃的合併現金流出： Within operating cash flows 營運活動之現金流量 40,646 3,227 Within financing cash flows (see note 32) 融資活動之現金流量（見附註32） 101,140 102,630 Note: HKU SPACE through the University has entered into a service agreement and a lease agreement with the Government of the Hong Kong Special Administrative Region for the use of land located at 28 Wang Hoi Road, Kowloon Bay, Kowloon (“Kowloon East Campus”) and for the use of premises at 3 Wah Lam Path, Pok Fu Lam, Hong Kong (“Island South Campus”) respectively. The Kowloon East Campus service agreement is for a term of ten years effective from 1 December 2004 at a lease premium of HK$1,000 while the Island South Campus lease agreement is for a term of ten years effective from 30 September 2009 at a notional lease payment of HK$1 per month. The Kowloon East Campus service agreement has been renewed for a term of ten years effective from 1 December 2014 at a lease premium of HK$1,000 while the Island South Campus lease agreement has been renewed for a term of five years effective from 30 September 2019 at a notional lease payment of HK$1 per month. 租賃－續 (ii) 於合併綜合收益表確認的金額 附註： 香港大學專業進修學院透過本大學與香港特別行政 區政府分別取得於九龍九龍灣宏開道28號（九龍東 分校）的土地使用權，與及位於香港薄扶林華林徑 三號之物業（港島南校舍）的服務協議及租約協議。 九龍東分校的服務協議以租金港幣一千元由二零零 四年十二月一日生效，租約為期十年；而港島南校 舍的租約協議以月租港幣一元正由二零零九年九月 三十日生效，租約為期十年。九龍東分校的服務協 議已重新簽訂，並以租金港幣一千元由二零一四年 十二月一日生效，租約為期十年；而港島南校舍的 租約協議已重新簽訂以月租港幣一元正由二零一九 年九月三十日生效，租約為期五年。
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