Financial Report 2020

69 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 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。 12. PROPERTY, PLANT AND EQUIPMENT – Cont’d 物業、機器及設備 － 續 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 Leasehold Land Buildings Construction in Progress Fixtures and Equipment Library Books Total 租賃土地 校舍 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 933,881 9,568,223 57,606 2,516,994 276,060 13,352,764 Additions 添置 – – 93,071 177,476 6,254 276,801 Adjustment (Note a) 調整（附註 a ） – (37,523) – – – (37,523) Disposals 出售 – (26,296) – (82,506) – (108,802) 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 933,881 9,504,404 150,677 2,611,964 282,314 13,483,240 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) ） (933,881) – – – – (933,881) At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 9,504,404 150,677 2,611,964 282,314 12,549,359 Accumulated Depreciation 累計折舊 At 1 July 2018 於二零一八年七月一日 204,707 2,746,411 – 2,255,131 258,794 5,465,043 Charge for the year 本年度折舊 22,405 205,821 – 158,840 8,553 395,619 Adjustment (Note a) 調整（附註 a ） – (3,829) – – – (3,829) Disposals 出售 – (26,296) – (82,138) – (108,434) 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 227,112 2,922,107 – 2,331,833 267,347 5,748,399 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) ） (227,112) – – – – (227,112) At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 2,922,107 – 2,331,833 267,347 5,521,287 Net book value 賬面淨值 At 30 June 2019 於二零一九年六月三十日 706,769 6,582,297 150,677 280,131 14,967 7,734,841 At 1 July 2019 於二零一九年七月一日 – 6,582,297 150,677 280,131 14,967 7,028,072 At cost 成本 At 1 July 2019, as adjusted 於二零一九年七月一日， 經調整後 – 9,504,404 150,677 2,611,964 282,314 12,549,359 Additions 添置 – 162,825 456,347 258,839 4,117 882,128 Disposals 出售 – – – (133,837) – (133,837) At 30 June 2020 於二零二零年六月三十日 – 9,667,229 607,024 2,736,966 286,431 13,297,650 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 – 2,922,107 – 2,331,833 267,347 5,521,287 Charge for the year 本年度折舊 – 200,201 – 191,985 7,429 399,615 Disposals 出售 – – – (132,587) – (132,587) At 30 June 2020 於二零二零年六月三十日 – 3,122,308 – 2,391,231 274,776 5,788,315 Net book value 賬面淨值 At 30 June 2020 於二零二零年六月三十日 – 6,544,921 607,024 345,735 11,655 7,509,335 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. 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 70 13. LEASES 租賃 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） This note provides information for leases where the Group is a lessee. 本附註提供機構為租賃承租人的資料。 (i) Amounts recognised in the Consolidated Statement of Financial Position 於合併財務狀況表確認的金額 The Consolidated Statement of Financial Position shows the following amounts relating to leases: 合併財務狀況表內包括以下租賃相關的金額 : 1 July 2019 2020 2019 年 7 月 1 日 Group 機構 Right-of-use assets 使用權資產 Leasehold land 租賃土地 1,307,300 953,230 Buildings 校舍 249,710 176,468 1,557,010 1,129,698 Lease liabilities 租賃負債 Current portion 流動部份 86,989 44,915 Non-current portion 非流動部份 169,475 131,553 256,464 176,468 Additions to the right-of-use assets during the year were HK$533 million. 本年度使用權資產添置額為港幣五億三千三百萬元。 (ii) Amounts recognised in the Statement of Consolidated Comprehensive Income 於合併綜合收益表確認的金額 2020 Group 機構 Depreciation charge of right-of-use assets 使用權資產之折舊 Leasehold land 租賃土地 30,730 Buildings 校舍 73,967 104,697 Interest expenses on lease liabilities (included in operating expenses) 利息開支（包括在營運開支內） 8,538 Expense relating to short-term leases (included in operating expenses) 短期租賃開支（包括在營運開支內） 23,184 Expense relating to variable lease payments not included in lease liabilities (included in operating expenses) 可變租賃付款開支（包括在營運開支內） (404) The total consolidated cash outflow for leases for the year: 本年度就租賃的現金流出 : Within operating cash flows 營運活動之現金流量 8,538 Within financing cash flows (see note 33) 融資活動之現金流量（見附註 33 ） 75,347