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 81 19. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 按公平值計入損益賬的財務資產 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Group 機構 Listed Equity Securities 上市股權證券 5,301,008 5,423,826 Unlisted Equity Securities 非上市股權證券 7,132 – Listed Debt Securities 上市債券 2,559,003 2,445,504 Unlisted Debt Securities 非上市債券 123,608 70,731 Listed Pool Funds 上市基金 972,023 912,297 Unlisted Pool Funds 非上市基金 2,359,849 2,315,147 Cash, Deposits and Others under Investment Portfolios 投資組合中的現金、 存款及其他 465,022 425,277 11,787,645 11,592,782 Current portion 流動部份 309,724 304,094 Non-current portion 非流動部份 11,477,921 11,288,688 11,787,645 11,592,782 University 大學 Listed Equity Securities 上市股權證券 5,235,342 5,386,154 Unlisted Equity Securities 非上市股權證券 7,132 – Listed Debt Securities 上市債券 2,559,003 2,445,504 Unlisted Debt Securities 非上市債券 123,608 70,731 Listed Pool Funds 上市基金 972,023 912,297 Unlisted Pool Funds 非上市基金 2,092,273 2,048,725 Cash, Deposits and Others under Investment Portfolios 投資組合中的現金、 存款及其他 465,022 425,277 11,454,403 11,288,688 Non-current portion 非流動部份 11,454,403 11,288,688 11,454,403 11,288,688 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 82 附註： a. 從屬員工購置住所貸款計劃下共有一人（二零 一八年為一人），年利率為百分之五（二零一八 年為百分之五）。 b. 僱員公積金及僱員退職公積金計劃（一九八八） 的僱員貸款共有二百四十五人（二零一八年為 二百六十人），年利率為最優惠利率減百分之二 （二零一八年為最優惠利率減百分之二），此為 無固定還款期之貸款。 c. 學生貸款額為港幣五百三十六萬元（二零一八 年為港幣六百二十一萬元），包括貸款給 四百二十三名（二零一八年為四百四十名）學生 合共五百四十九個（二零一八年為五百八十三 個）貸款。 d. 應收貸款以港幣為單位。 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。 20. LOANS RECEIVABLE 應收貸款 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Group 機構 University Housing Loan Fund for Subordinate Staff (Secured by Mortgage) (Note a) 從屬員工購置住所貸款計劃 （按揭貸款）（附註 a ） 31 122 Staff loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) (Note b) 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 b ） 148,421 151,110 Student Loans (Note c) 學生貸款（附註 c ） 5,359 6,205 153,811 157,437 Less: Current portion 減：流動部份 University Housing Loan Fund for Subordinate Staff (Secured by Mortgage) 從屬員工購置住所貸款計劃 （按揭貸款） 31 91 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 148,421 151,110 Student Loans 學生貸款 1,664 1,696 150,116 152,897 Non-current portion of Loans Receivable 應收貸款的非流動部分 3,695 4,540 The Group applies the HKFRS 9 simplified approach to measure expected credit losses which use a lifetime expected loss allowance for all loans receivable. 本機構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。 The maturities of Loans Receivable are as follows: 應收貸款的到期日如下： Within 1 year 一年內 150,116 152,897 Between 1 and 2 years 一年至兩年 1,482 1,679 Between 2 and 5 years 兩年至五年 1,948 2,343 Wholly repayable within 5 years 須於五年內悉數償還 153,546 156,919 Over 5 years 五年以上 265 518 153,811 157,437 Notes: a. Number of University Housing Loans for Subordinate Staff as at 30 June 2019 was 1 (2018: 1) at an interest rate of 5% per annum (2018: 5%). b. Number of Staff Loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) as at 30 June 2019 was 245 (2018 : 260) at an interest rate of prime minus 2% (2018: prime minus 2%) with no fixed terms of repayment. c. The total amount of HK$5.36 million (2018: HK$6.21 million) student loans as at 30 June 2019 comprises 549 loans (2018: 583 loans) due from 423 students (2018: 440 students). d. Loans receivable are denominated in Hong Kong dollars. 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.