Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 68 13. LEASES – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） This note provides information for leases where the University is a lessee. (i) Amounts recognised in the Statement of Financial Position The Statement of Financial Position shows the following amounts relating to leases: 2023 2022 University 大學 Right-of-use assets 使用權資產 Leasehold land 租賃土地 1,340,459 1,363,739 Buildings 校舍 93,452 92,092 1,433,911 1,455,831 Lease liabilities 租賃負債 Current portion 流動部份 58,730 48,283 Non-current portion 非流動部份 42,165 53,601 100,895 101,884 Additions to the right-of-use assets during the year were HK$55 million (2022: HK$45 million). As at June 30, 2023, the weighted average incremental borrowing rate is 3.96% (2022: 2.77%). (ii) Amounts recognised in the Statement of Comprehensive Income 2023 2022 University 大學 Depreciation charge of right-of-use assets 使用權資產之折舊 Leasehold land 租賃土地 23,281 23,281 Buildings 校舍 53,920 47,649 77,201 70,930 Interest expenses on lease liabilities (included in operating expenses) 利息開支（包括在營運開支內） 3,213 3,144 Expenses relating to short-term leases (included in operating expenses) 短期租賃開支（包括在營運開支內） 442 810 The cash outflow for leases for the year: 本年度就租賃的現金流出： Within operating cash flows 營運活動之現金流量 3,213 3,144 Within financing cash flows 融資活動之現金流量 59,481 50,121 租賃－續 本附註提供大學為租賃承租人的資料。 (i) 於財務狀況表確認的金額 財務狀況表內包括以下租賃相關的金額： 本年度使用權資產添置額為港幣五千五百萬 元（二零二二年為港幣四千五百萬）。 於二零二三年六月三十日應用於租賃負債的 加權平均遞增借款利率為3.96% （二零二二 年為2.77%）。 (ii) 於綜合收益表確認的金額
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