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 84 24. ACCOUNTS PAYABLE AND ACCRUALS (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group 機構 Accounts payable and accruals (Note a) 應付賬項及應計項目（附註 a） 1,594,344 2,382,210 Retentions payable 應付保留金 261,531 211,069 Receipts in advance 已收墊款 17,167 12,668 Contract liabilities 合約負債 1,383,681 1,059,789 Amount due to UGC 應付教資會款項 508,404 385,211 3,765,127 4,050,947 Payable: 須於以下時間支付： Within 1 year 一年內 3,594,484 3,956,541 After 1 year 一年後 170,643 94,406 3,765,127 4,050,947 University 大學 Accounts payable and accruals (Note a) 應付賬項及應計項目（附註 a） 1,404,636 2,202,937 Retentions payable 應付保留金 259,261 208,594 Receipts in advance 已收墊款 15,755 12,668 Contract liabilities 合約負債 1,136,112 817,466 Amount due to UGC 應付教資會款項 508,404 385,211 3,324,168 3,626,876 Payable: 須於以下時間支付： Within 1 year 一年內 3,156,789 3,532,599 After 1 year 一年後 167,379 94,277 3,324,168 3,626,876 Notes: a. HK$1,101.1 million was transferred to the Deferred Capital Fund (Note 28) during the year to support the University’s capital projects. b. Accounts Payable and Accruals are mainly denominated in Hong Kong dollars. c. The fair values of Accounts Payable and Accruals approximate their carrying amounts. 應付賬項及應計項目 附註： a. 於本年度港幣十一億零一百一十萬元轉至遞延資本 基金（附注28）以支持大學的基建項目。 b. 應付賬項及應計項目主要以港幣為單位。 c. 應付賬項及應計項目之公平值與其賬面值相若。
RkJQdWJsaXNoZXIy MTY0MDYx