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 83 20. LOANS RECEIVABLE – Cont’d 應收貸款－續 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 University 大學 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 Loans to University companies (Note d) 給予大學附屬公司之貸款 （附註 d ） 154,145 170,047 307,956 327,484 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 Loans to University companies 給予大學附屬公司之貸款 17,072 17,072 167,188 169,969 Non-current portion of Loans Receivable 應收貸款的非流動部分 140,768 157,515 The University applies the HKFRS 9 simplified approach to measure expected credit losses which use a lifetime expected loss allowance for all loans receivable. 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。 The maturities of Loans Receivable are as follows: 應收貸款的到期日如下： Within 1 year 一年內 167,188 169,969 Between 1 and 2 years 一年至兩年 17,958 18,155 Between 2 and 5 years 兩年至五年 43,247 47,706 Wholly repayable within 5 years 須於五年內悉數償還 228,393 235,830 Over 5 years 五年以上 79,563 91,654 307,956 327,484 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 to University companies are unsecured, interest free and with fixed terms of repayment, except for the outstanding loans receivable balance of HK$42.07 million (2018: HK$41.49 million) as at 30 June 2019 with no fixed term of repayment. e. Loans receivable are denominated in Hong Kong dollars. f. 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. 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. 除其中港幣四千二百零七萬元貸款（二零一八年 為港幣四千一百四十九萬元）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。 e. 應收貸款以港幣為單位。 f. 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。 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 84 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Group 機構 Accounts receivable 應收賬項 1,248,022 1,363,417 Interest receivable 應收利息 83,569 59,990 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 31,742 30,397 Prepayments and deposits 預付款及押金 591,060 50,132 1,954,393 1,503,936 Less: Non-current portion 減：非流動部分 (1,048,129) (628,120) Current Portion 流動部份 906,264 875,816 University 大學 Accounts receivable 應收賬項 569,897 1,344,729 Interest receivable 應收利息 80,576 59,007 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 18,004 17,345 Prepayments and deposits 預付款及押金 579,915 13,783 Current accounts with subsidiaries (Note d) 與附屬公司之往來賬（附註 d ） 753,493 162,885 2,001,885 1,597,749 Less: Non-current portion 減：非流動部分 (1,048,129) (606,330) Current Portion 流動部份 953,756 991,419 Notes: a. Accounts receivable, prepayments and deposits are mainly denominated in Hong Kong dollars. b. The fair values of accounts receivable, prepayments and deposits approximate their carrying amounts. c. The Group applies the HKFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected credit loss allowance for accounts receivable. The majority of the receivables are fully performing. Receivables that were neither past due nor impaired relate to a wide range of debtors for whom there was no recent history of default. Receivables that were past due but not impaired relate to a number of independent debtors that have a good track record with the Group. Based on past experience, no impairment allowance is considered necessary in respect of these balances as there has not been a significant change in credit quality and the balances are still considered fully recoverable. The Group does not hold any collateral over these balances. d. Current accounts with subsidiaries are unsecured, interest free and repayable on demand. 附註： a. 應收賬項、預付款及押金主要以港幣為單位。 b. 應收賬項、預付款及押金之公平值與其賬面值 相若。 c. 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，其對所有應收 賬項採用全期預期信貸虧損撥備。 大部份之應收款項均一直依期清償。未逾期或 未減值之應收款項乃與大部分並無近期欠款記 錄之負債人有關。已逾期但未減值之應收款項 乃與機構數名具有良好信貸記錄之獨立負債人 有關。按照過往經驗，管理層相信，由於信貸 狀況並無重大變動，且該等餘額仍被視為可全 數收回，因此毋須就有關餘額作出減值撥備。 機構並無就該等餘額持有任何抵押品。 d. 與附屬公司之往來賬為無抵押，免息及於發出 通知後須立即償還。 21. ACCOUNTS RECEIVABLE, PREPAYMENTS AND DEPOSITS 應收賬項、預付款及押金