Financial Report 2020

79 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 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） 2020 2019 Group 機構 Listed Equity Securities 上市股權證券 4,816,972 5,301,008 Unlisted Equity Securities 非上市股權證券 7,482 7,132 Listed Debt Securities 上市債券 4,584,668 2,559,003 Unlisted Debt Securities 非上市債券 495,753 123,608 Listed Pool Funds 上市基金 1,560,112 972,023 Unlisted Pool Funds 非上市基金 2,455,796 2,280,082 Alternative Investments 另類投資 225,651 79,767 Cash, Deposits and Others under Investment Portfolios 投資組合中的現金、 存款及其他 389,101 465,022 14,535,535 11,787,645 Current portion 流動部份 410,128 309,724 Non-current portion 非流動部份 14,125,407 11,477,921 14,535,535 11,787,645 University 大學 Listed Equity Securities 上市股權證券 4,741,582 5,235,342 Unlisted Equity Securities 非上市股權證券 7,482 7,132 Listed Debt Securities 上市債券 4,584,668 2,559,003 Unlisted Debt Securities 非上市債券 495,753 123,608 Listed Pool Funds 上市基金 1,560,112 972,023 Unlisted Pool Funds 非上市基金 2,191,539 2,012,506 Alternative Investments 另類投資 225,651 79,767 Cash, Deposits and Others under Investment Portfolios 投資組合中的現金、 存款及其他 389,101 465,022 14,195,888 11,454,403 Current portion 流動部份 111,395 – Non-current portion 非流動部份 14,084,493 11,454,403 14,195,888 11,454,403 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 80 附註： a. 從屬員工購置住所貸款計劃下共有零人（二零 一九年為一人），年利率為百分之五（二零 一九年為百分之五）。 b. 僱員公積金及僱員退職公積金計劃（一九八八） 的僱員貸款共有二百一十三人（二零一九年為 二百四十五人），年利率為最優惠利率減百分 之二（二零一九年為最優惠利率減百分之二）， 此為無固定還款期之貸款。 c. 學生貸款額為港幣五百四十八萬元（二零一九 年為港幣五百三十六萬元），包括貸款給 三百九十八名（二零一九年為四百二十三名） 學生合共五百四十三個（二零一九年為 五百四十九個）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） 2020 2019 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 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 ） 129,250 148,421 Student Loans (Note c) 學生貸款（附註 c ） 5,476 5,359 134,726 153,811 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 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 129,250 148,421 Student Loans 學生貸款 1,601 1,664 130,851 150,116 Non-current portion of Loans Receivable 應收貸款的非流動部分 3,875 3,695 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 130,851 150,116 Between 1 and 2 years 一年至兩年 1,371 1,482 Between 2 and 5 years 兩年至五年 2,229 1,948 Wholly repayable within 5 years 須於五年內悉數償還 134,451 153,546 Over 5 years 五年以上 275 265 134,726 153,811 Notes: a. Number of University Housing Loans for Subordinate Staff as at 30 June 2020 was 0 (2019: 1) at an interest rate of 5% per annum (2019: 5%). b. Number of Staff Loans to members of Staff Provident Fund and Staff Terminal Benefits Scheme (1988) as at 30 June 2020 was 213 (2019: 245) at an interest rate of prime minus 2% (2019: prime minus 2%) with no fixed terms of repayment. c. The total amount of HK$5.48 million (2019: HK$5.36 million) student loans as at 30 June 2020 comprises 543 loans (2019: 549 loans) due from 398 students (2019: 423 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.