Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 87 貸款及借款－續 附註： a. 本學院透過香港大學借貸之香港特別行政區政府 貸款以港幣計值，並分別以港幣一千一百八十萬 元及港幣一億六千一十萬元之租賃土地及校舍 合計賬面淨值作抵押（二零二二年：分別以港幣 一千二百二十萬元及港幣一億六千五百萬元之租賃 土地及校舍合計賬面淨值作抵押）。 有關於開辦課程貸款計劃之貸款，二零二零年本機 構已獲得於二零二零年七月一日或之後到期之貸款 一次性免息延遲兩年償還的安排。 有關於開辦課程貸款計劃之貸款，二零二二年本學 院已獲得於二零二二年七月一日或之後到期之貸款 另一次性免息延遲兩年償還的安排。 港幣八百一十萬元（二零二二年：港幣八百一十萬 元）之尚欠貸款之利率由二零二四年三月八日起以 香港特別行政區政府釐定的無所損益為原則，將會 分兩年度分期攤還至二零二六年三月。 港幣八千六百九十萬元（二零二二年：港幣 八千六百九十萬元）之尚欠貸款之利率由二零二三 年九月二十八日起以香港特別行政區政府釐定的無 所損益為原則，將會分七年度分期攤還至二零三零 年九月。 26. LOANS AND BORROWINGS – Cont’d Notes: a. The Government loans borrowed by The University of Hong Kong for the School are denominated in Hong Kong dollar and are secured by leasehold land and buildings with an aggregate net book value of HK$11.8 million and HK$160.1 million respectively (2022: leasehold land and buildings with an aggregate net book value of HK$12.2 million and HK$165.0 million respectively). In 2020, the Group was granted a one-off interest-free deferral of loan repayment due to be paid on or after 1 July 2020 for a period of two years under the Start-up Loan Scheme. In 2022, the School was also granted another one-off interest-free deferral of loan repayment due to be paid on or after 1 July 2022 for a period of two years under the Start-up Loan Scheme. HK$8.1 million (2022: HK$8.1 million) of the outstanding loans will be charged a “no-gain-no-loss” interest rate which is determined by the Government of the Hong Kong Special Administrative Region from 8 March 2024 onwards and will be repaid in two annual instalments by March 2026. HK$86.9 million (2022: HK$86.9 million) of the outstanding loans will be charged a “no-gain-no-loss” interest rate which is determined by the Government of the Hong Kong Special Administrative Region from 28 September 2023 onwards and will be repaid in seven annual instalments by September 2030.
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