Financial Report 2020

67 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 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 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, as previously reported and 1 July 2019 於二零一九年六月三十日， 如先前編列及二零一九年 七月一日 1,322,131 9,915,321 260,522 150,677 2,761,830 282,314 14,692,795 Effect on adoption of HKFRS 16 (see note 1(b)(iv)) 採納香港財務報告準則第 16 號 之影響（參見附註 1(b)(iv) ） (1,322,131) – – – – – (1,322,131) At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 9,915,321 260,522 150,677 2,761,830 282,314 13,370,664 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, as previously reported and 1 July 2019 於二零一九年六月三十日， 如先前編列及二零一九年 七月一日 368,901 3,053,244 234,845 – 2,411,878 267,347 6,336,215 Effect on adoption of HKFRS 16 (see note 1(b)(iv)) 採納香港財務報告準則第 16 號 之影響（參見附註 1(b)(iv) ） (368,901) – – – – – (368,901) At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 3,053,244 234,845 – 2,411,878 267,347 5,967,314 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 At 1 July 2019 於二零一九年七月一日 – 6,862,077 25,677 150,677 349,952 14,967 7,403,350 At cost 成本 At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 9,915,321 260,522 150,677 2,761,830 282,314 13,370,664 Additions 添置 – 162,825 8,762 456,444 272,407 4,117 904,555 Disposals 出售 – – – – (136,897) – (136,897) Exchange Differences 匯兌調整 – – (299) – (2,523) – (2,822) At 30 June 2020 於二零二零年六月三十日 – 10,078,146 268,985 607,121 2,894,817 286,431 14,135,500 Accumulated Depreciation 累計折舊 At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 3,053,244 234,845 – 2,411,878 267,347 5,967,314 Charge for the year 本年度折舊 – 208,420 10,392 – 209,459 7,429 435,700 Disposals 出售 – – – – (135,680) – (135,680) Exchange Differences 匯兌調整 – – (211) – (508) – (719) At 30 June 2020 於二零二零年六月三十日 – 3,261,664 245,026 – 2,485,149 274,776 6,266,615 Net book value 賬面淨值 At 30 June 2020 於二零二零年六月三十日 – 6,816,482 23,959 607,121 409,668 11,655 7,868,885 Notes to the Consolidated Financial Statements 合併財務報表附註 2020 Financial Report 二零二零財務報告 68 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 港特別行政區政府分別取得於九龍九龍 灣宏開道 28 號（九龍東分校）的土地使用 權，與及位於香港薄扶林華林徑三號之 物業（港島南校舍）的服務協議及租約協 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 校的服務協議已重新簽訂，並以租金港 幣一千元由二零一四年十二月一日生 效，租約為期十年；而港島南校舍的租 約協議已重新簽訂以月租港幣一元正由 二零一九年九月三十日生效，租約為期 五年。 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 and a lease agreement with the Government of the Hong Kong Special Administrative Region for the use of land located at 28 Wang Hoi Road, Kowloon Bay, Kowloon (“Kowloon East Campus ” ) and for the use of premises at 3 Wah Lam Path, Pok Fu Lam, Hong Kong (“Island South Campus”) respectively. 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 while the Island South Campus lease agreement has been renewed for a term of five years effective from 30 September 2019 at a notional lease payment of HK$1 per month.