Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 71 15. INVESTMENTS IN SUBSIDIARIES (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 University 大學 Unlisted shares, at cost 非上市股份，按成本計 78,911 78,911 Less: Provision for impairment loss 減：減值虧損 (40,909) (29,748) 38,002 49,163 Taking into consideration the financial performance and the business outlook of subsidiaries, a provision for impairment of HK$40.9 million (2022: HK$29.7 million) has been recognised as at 30 June 2023. The recoverable amount is determined primarily with reference to the net asset value of the subsidiaries as at the end of financial year. Details of subsidiaries of the Group are given in note 39. 16. INTERESTS IN ASSOCIATES (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group 機構 Group’s share of net assets 機構所佔淨資產 – – The Group’s interests in its indirectly held associates, all of which are unlisted, were as follows. These interests was reclassified as Assets Classified as Held for Sale in 2022. 附屬公司投資 考慮到附屬公司的財務表現和業務前景，大學於 二零二三年六月三十日確認了港幣四千零九十萬 港元（二零二二年為港幣二千九百七十萬港元）的 減值準備。可收回金額主要參考附屬公司於財政 年度的淨資產值。 附屬公司的詳情在附註39。 聯營公司之投資 本機構於其間接持有非上市聯營公司的投資如 下，此投資於二零二二年已重新分類為持有待售 的資產。
RkJQdWJsaXNoZXIy MTY0MDYx