Financial Report 2020
81 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. 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. 除其中港幣四千二百零七萬元貸款(二零一九 年為港幣四千二百零七萬元)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。 20. LOANS RECEIVABLE – Cont’d 應收貸款 - 續 (Expressed in thousands of Hong Kong dollars) (以港幣千元列賬) 2020 2019 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 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 Loans to University companies (Note d) 給予大學附屬公司之貸款(附註 d ) 137,074 154,145 271,800 307,956 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 Loans to University companies 給予大學附屬公司之貸款 – 17,072 130,851 167,188 Non-current portion of Loans Receivable 應收貸款的非流動部分 140,949 140,768 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 130,851 167,188 Between 1 and 2 years 一年至兩年 1,371 17,958 Between 2 and 5 years 兩年至五年 47,593 43,247 Wholly repayable within 5 years 須於五年內悉數償還 179,815 228,393 Over 5 years 五年以上 91,985 79,563 271,800 307,956 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 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 (2019: HK$42.07 million) as at 30 June 2020 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. 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 82 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。預期虧 損比率基於歷史可觀察違約率,並按前瞻性 估計予以調整。 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 (Expressed in thousands of Hong Kong dollars) (以港幣千元列賬) 2020 2019 Group 機構 Accounts receivable 應收賬項 1,684,661 1,248,022 Interest receivable 應收利息 67,432 83,569 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 34,057 31,742 Prepayments and deposits 預付款及押金 142,456 591,060 1,928,606 1,954,393 Less: Non-current portion 減:非流動部分 (771,369) (1,048,129) Current Portion 流動部份 1,157,237 906,264 University 大學 Accounts receivable 應收賬項 808,302 569,897 Interest receivable 應收利息 65,568 80,576 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 19,095 18,004 Prepayments and deposits 預付款及押金 129,700 579,915 Current accounts with subsidiaries (Note d) 與附屬公司之往來賬(附註 d ) 907,436 753,493 1,930,101 2,001,885 Less: Non-current portion 減:非流動部分 (772,790) (1,048,129) Current Portion 流動部份 1,157,311 953,756 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 expected loss rates are based on the historical observed default rates adjusted for forward-looking estimates. d. Current accounts with subsidiaries are unsecured, interest free and repayable on demand.
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