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 76 20. LOANS RECEIVABLE AND ASSETS CLASSIFIED AS HELD FOR SALE – Cont’d 應收貸款及持有待售的資產－續 大學應用香港財務報告準則第9號允許使用之簡化 方法計量預期信貸虧損，其對所以應收貸款採用 全期預期信貸虧損撥備。 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 University 大學 Staff loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) (Note a) 僱員公積金及僱員退職公積金計劃 （一九八八）的僱員貸款（附註a） 83,860 100,440 Student Loans (Note b) 學生貸款（附註b） 3,885 4,155 Loans to University companies (Note c) 給予大學附屬公司之貸款（附註c） 209,924 209,807 297,669 314,402 Less: Current portion 減：流動部份 Staff loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) 僱員公積金及僱員退職公積金計劃 （一九八八）的僱員貸款 83,860 100,440 Student Loans 學生貸款 1,083 1,198 Loans to University companies 給予大學附屬公司之貸款 – 4,000 84,943 105,638 Non-current portion of Loans Receivable 應收貸款的非流動部分 212,726 208,764 The University applies the HKFRS 9 simplified approach to measure expected credit losses which use a lifetime expected loss allowance for all loans receivable. The maturities of Loans Receivable are as follows: 應收貸款的到期日如下： Within 1 year 一年內 84,943 105,638 Between 1 and 2 years 一年至兩年 17,392 1,006 Between 2 and 5 years 兩年至五年 42,982 47,054 Wholly repayable within 5 years 須於五年內悉數償還 145,317 153,698 Over 5 years 五年以上 152,352 160,704 297,669 314,402 Notes: a. Number of Staff Loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) as at 30 June 2023 was 126 (2022: 153) at an interest rate of prime minus 2% (2022: prime minus 2%) with no fixed terms of repayment. b. The total amount of HK$3.9 million (2022: HK$4.2 million) student loans as at 30 June 2023 comprises 363 loans (2022: 417 loans) due from 250 students (2022: 303 students). c. Loans to University companies are unsecured, interest free and with fixed terms of repayment, except for the outstanding loans receivable balance of HK$114.9 million (2022: HK$114.8 million) as at 30 June 2023 with no fixed term of repayment. d. Loans receivable are denominated in Hong Kong dollars and Renminbi. e. The majority of the loans receivable are fully performing. For those overdue balances, the University has reviewed their recoverability and considered no provision for impairment loss is required. 附註： a. 僱員公積金及僱員退職公積金計劃（一九八八） 的僱員貸款共有一百二十六人（二零二二年為 一百五十三人），年利率為最優惠利率減百分之二 （二零二二年為最優惠利率減百分之二），此為無固 定還款期之貸款。 b. 學生貸款額為港幣三百九十萬元（二零二二年為港 幣四百二十萬元），包括貸款給二百五十名（二零 二二年為三百零三名）學生合共三百六十三個（二零 二二年為四百一十七個）貸款。 c. 除其中港幣一億一千四百九十萬元貸款（二零二二 年為港幣一億一千四百八十萬元）並沒有固定還款 期外，其餘本校給予附屬公司貸款為無抵押，無利 息及有固定還款期。 d. 應收貸款以港幣及人民幣為單位。 e. 大部份之應收貸款均一直依期清償，而本大學已檢 閱逾期之應收貸款並認為毌需作減值撥備。
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