Financial Report 2020

89 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 持有待售的資產由香港大學專業進修學 院（「學院」）持有。 學院的董事有計劃將蘇州港大思培科技 職業學院餘下的百分之十權益出售。在蘇 州港大思培科技職業學院的投資於二零 一九年六月三十日的合併財務狀況表中 呈列為「持有待售的資產」。 考慮到蘇州港大思培科技職業學院的漫 長清盤過程以及確定該資產賬面價值或 公允價值的困難，學院已把該資產作全額 撥備。 23. CASH AND CASH EQUIVALENTS 現金及等同現金 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 Cash at banks and in hand 現金及銀行結餘 355,662 348,172 Short-term bank deposits 短期存款 1,585,602 833,591 1,941,264 1,181,763 University 大學 Cash at banks and in hand 現金及銀行結餘 159,386 66,088 Short-term bank deposits 短期存款 1,428,741 688,737 1,588,127 754,825 24. ASSETS CLASSIFIED AS HELD FOR SALE 持有待售的資產 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 HKU SPACE Global College, Suzhou 蘇州港大思培科技職業學院 – 1,512 – 1,512 The assets classified as held for sale are held by HKU School of Professional and Continuing Education (“HKU SPACE”). The Directors of HKU SPACE intend to dispose its remaining 10% interest in HKU SPACE Global College, Suzhou. The investment in HKU SPACE Global College, Suzhou was presented as “Assets classified as held for sale” in the consolidated statement of financial position as at 30 June 2019. A full provision is made to the investment due to the long winding up process and the difficulties in ascertaining the carrying amount or the fair value of the asset as at 30 June 2020. 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 90 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（二零一九年為港幣 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。 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） 2020 2019 Group 機構 Accounts payable (Note a) 應付賬項（附註 a ） 1,863,774 1,897,420 Accruals 應計項目 113,763 26,232 Retentions payable 應付保留金 132,248 109,099 Receipts in advance 已收墊款 12,219 14,816 Contract liabilities 合約負債 594,570 577,406 Amount due to UGC 應付教資會款項 447,896 317,493 3,164,470 2,942,466 Payable: 須於以下時間支付： Within 1 year 一年內 3,122,117 2,935,002 After 1 year 一年後 42,353 7,464 3,164,470 2,942,466 University 大學 Accounts payable (Note a) 應付賬項（附註 a ） 1,816,843 1,767,679 Accruals 應計項目 470 470 Retentions payable 應付保留金 131,752 108,464 Receipts in advance 已收墊款 12,249 14,816 Contract liabilities 合約負債 385,636 338,926 Amount due to UGC 應付教資會款項 447,896 317,493 2,794,846 2,547,848 Payable: 須於以下時間支付： Within 1 year 一年內 2,752,493 2,540,384 After 1 year 一年後 42,353 7,464 2,794,846 2,547,848 Notes: a. Accounts payable includes a sum of HK$1,235 million (2019: 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.