Financial Report 2019

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 69 12. PROPERTY, PLANT AND EQUIPMENT 物業、機器及設備 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Leasehold Land Buildings Leasehold Improvements Construction in Progress Fixtures and Equipment Library Books Total 租賃土地 校舍 租賃物業裝修 在建工程 裝修及設備 圖書館藏書 總額 At cost 成本 At 1 July 2017 於二零一七年七月一日 1,359,576 9,994,677 279,175 59,159 2,487,961 269,618 14,450,166 Additions 添置 – – 13,974 20,177 172,950 6,442 213,543 Reclassification to assets classified as held for sale (Note 24) 重新分類至持有待售的 資產（附註 24 ） (37,445) (15,537) (35,782) – – – (88,764) Disposals 出售 – – (398) – (60,373) – (60,771) Exchange Differences 匯兌調整 – – 128 538 125 – 791 At 30 June 2018 於二零一八年六月三十日 1,322,131 9,979,140 257,097 79,874 2,600,663 276,060 14,514,965 Accumulated Depreciation 累計折舊 At 1 July 2017 於二零一七年七月一日 318,665 2,666,774 245,456 – 2,228,258 249,001 5,708,154 Charge for the year 本年度折舊 31,149 206,266 15,917 – 157,282 9,793 420,407 Reclassification to assets classified as held for sale (Note 24) 重新分類至持有待售的 資產（附註 24 ） (11,180) (3,711) (35,692) – – – (50,583) Disposals 出售 – – (398) – (60,078) – (60,476) Exchange Differences 匯兌調整 – – 76 – 72 – 148 At 30 June 2018 於二零一八年六月三十日 338,634 2,869,329 225,359 – 2,325,534 258,794 6,017,650 Net book value 賬面淨值 At 30 June 2018 於二零一八年六月三十日 983,497 7,109,811 31,738 79,874 275,129 17,266 8,497,315 At cost 成本 At 1 July 2018 於二零一八年七月一日 1,322,131 9,979,140 257,097 79,874 2,600,663 276,060 14,514,965 Additions 添置 – – 4,154 93,071 226,326 6,254 329,805 Adjustments (Note a) 調整（附註 a ） – (37,523) – – – – (37,523) Disposals 出售 – (26,296) (410) – (86,210) – (112,916) Transfer (to)/from construction in progress 轉（至）╱自在建工程 – – – (22,268) 22,268 – – Exchange Differences 匯兌調整 – – (319) – (1,217) – (1,536) At 30 June 2019 於二零一九年六月三十日 1,322,131 9,915,321 260,522 150,677 2,761,830 282,314 14,692,795 Accumulated Depreciation 累計折舊 At 1 July 2018 於二零一八年七月一日 338,634 2,869,329 225,359 – 2,325,534 258,794 6,017,650 Charge for the year 本年度折舊 30,267 214,040 9,674 – 172,419 8,553 434,953 Adjustment (Note a) 調整（附註 a ） – (3,829) – – – – (3,829) Disposals 出售 – (26,296) – – (85,828) – (112,124) Exchange Differences 匯兌調整 – – (188) – (247) – (435) At 30 June 2019 於二零一九年六月三十日 368,901 3,053,244 234,845 – 2,411,878 267,347 6,336,215 Net book value 賬面淨值 At 30 June 2019 於二零一九年六月三十日 953,230 6,862,077 25,677 150,677 349,952 14,967 8,356,580 Notes to the Consolidated Financial Statements 合併財務報表附註 2019 Financial Report 二零一九財務報告 70 12. PROPERTY, PLANT AND EQUIPMENT– Cont’d 物業、機器及設備－續 Notes: a. The adjustment represents adjustment of building capitalisation. b. The use of self-constructed buildings is restricted for learning/research and staff/student accommodation purposes only. c. HKU SPACE through the University has entered into a service agreement with the Hong Kong SAR Government for the use of land located at 28 Wang Hoi Road, Kowloon Bay, Kowloon (“Kowloon East Campus”) and a lease agreement for the use of premises at 3 Wah Lam Path, Pok Fu Lam, Hong Kong (“Island South Campus”). The Kowloon East Campus service agreement is for a term of ten years effective from 1 December 2004 at a lease premium of HK$1,000 while the Island South Campus lease agreement is for a term of ten years effective from 30 September 2009 at a notional lease payment of HK$1 per month. The Kowloon East Campus service agreement has been renewed for a term of ten years effective from 1 December 2014 at a lease premium of HK$1,000. 附註： a. 此為有關校舍資本化之調整。 b. 自建校舍只供學習╱科研及職員╱學生住宿之 用途。 c. 香港大學專業進修學院透過本大學與香港特別 行政區政府取得於九龍九龍灣宏開道 28 號（九 龍東分校）的土地使用權之服務協議，與及位於 香港薄扶林華林徑三號之物業（港島南校舍）的 租約協議。九龍東分校的服務協議以租金港幣 一千元由二零零四年十二月一日生效，租約為 期十年；而港島南校舍的租約協議以月租港幣 一元正由二零零九年九月三十日生效，租約為 期十年。九龍東分校的服務協議續約十年，由 二零一四年十二月一日生效，租金為港幣一千 元。