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 91 25. ACCOUNTS PAYABLE AND ACCRUALS 應付賬項及應計項目 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Group 機構 Accounts payable (Note a) 應付賬項（附註 a ） 1,897,420 1,859,455 Accruals 應計項目 26,232 8,370 Retentions payable 應付保留金 109,099 113,459 Receipts in advance 已收墊款 14,816 531,292 Contract liabilities 合約負債 577,406 – Amount due to UGC 應付教資會款項 317,493 249,069 2,942,466 2,761,645 Payable: 須於以下時間支付： Within 1 year 一年內 2,935,002 2,756,743 After 1 year 一年後 7,464 4,902 2,942,466 2,761,645 University 大學 Accounts payable (Note a) 應付賬項（附註 a ） 1,767,679 1,686,127 Accruals 應計項目 470 470 Retentions payable 應付保留金 108,464 107,381 Receipts in advance 已收墊款 14,816 306,163 Contract liabilities 合約負債 338,926 – Amount due to UGC 應付教資會款項 317,493 249,069 2,547,848 2,349,210 Payable: 須於以下時間支付： Within 1 year 一年內 2,540,384 2,344,308 After 1 year 一年後 7,464 4,902 2,547,848 2,349,210 Notes: a. Accounts payable includes a sum of HK$1,235 million (2018: HK$1,235 million) arising from letting of University quarters in the Pokfulam area which was originally intended to be handed over to the HKSAR Government. The timing and method of settlement is pending agreement between the University and the HKSAR Government. 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. d. Current accounts with subsidiaries are unsecured, interest free and repayable on demand. 附註： a. 應付賬項包括因出租原需移交香港特區政府 之薄扶林區大學宿舍所得租金收益合共港 幣十二億三千五百萬元（二零一八年為港幣 十二億三千五百萬元）。至於清賬之時間及方式 現正等候雙方達成協議。 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。 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。 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 92 26. EMPLOYEE BENEFIT ACCRUALS 僱員福利應計項目 (Expressed in thousands of Hong Kong dollars) ( 以港幣千元列賬 ) 2019 2018 Group 機構 Salaries and wages 薪金及工資 106,947 69,191 Other employee benefits 其他僱員福利 – Gratuities for contractual staff －合約員工的約滿酬金 312,257 298,725 – Untaken leave accruals －未休假期應計項目 449,286 422,651 761,543 721,376 868,490 790,567 Payable: 須於以下時間支付： Within 1 year 一年內 807,461 710,700 After 1 year 一年後 61,029 79,867 868,490 790,567 University 大學 Salaries and wages 薪金及工資 106,270 68,632 Other employee benefits 其他僱員福利 – Gratuities for contractual staff －合約員工的約滿酬金 277,421 266,744 – Untaken leave accruals －未休假期應計項目 432,229 405,062 709,650 671,806 815,920 740,438 Payable: 須於以下時間支付： Within 1 year 一年內 754,891 660,571 After 1 year 一年後 61,029 79,867 815,920 740,438