Financial Report 2020

91 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 26. EMPLOYEE BENEFIT ACCRUALS 僱員福利應計項目 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 Salaries and wages 薪金及工資 46,603 106,947 Other employee benefits 其他僱員福利 — Gratuities for contractual staff – 合約員工的約滿酬金 348,916 312,257 — Untaken leave accruals – 未休假期應計項目 470,234 449,286 819,150 761,543 865,753 868,490 Payable: 須於以下時間支付： Within 1 year 一年內 819,686 807,461 After 1 year 一年後 46,067 61,029 865,753 868,490 University 大學 Salaries and wages 薪金及工資 46,486 106,270 Other employee benefits 其他僱員福利 — Gratuities for contractual staff – 合約員工的約滿酬金 314,756 277,421 — Untaken leave accruals – 未休假期應計項目 447,734 432,229 762,490 709,650 808,976 815,920 Payable: 須於以下時間支付： Within 1 year 一年內 762,909 754,891 After 1 year 一年後 46,067 61,029 808,976 815,920 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 92 27. LOANS AND BORROWINGS 貸款及借款 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group and University 機構及大學 Loans 貸款 Unsecured 無抵押 77,550 89,040 Secured 有抵押 95,008 111,484 172,558 200,524 The analysis of the above is as follows: 上述項目分析如下： Unsecured bank loans 無抵押銀行貸款 Wholly repayable within five years 須於五年內悉數償還 77,550 89,040 Current portion of bank loans 銀行貸款流動部分 (77,550) (89,040) Non-current portion of bank loans 銀行貸款非流動部分 – – Secured HKSAR Government loans (Note a) 有抵押香港特區政府貸款（附註 a ） Not wholly repayable within five years 毋須於五年內悉數償還 95,008 111,484 Current portion of Government loans 香港特區貸款流動部分 – (16,476) Non-current portion of Government loans 香港特區貸款非流動部分 95,008 95,008 Total current portion of loans repayable 貸款流動部份須於十二個月內 77,550 105,516 within 12 months 悉數償還之總額 Total non-current portion of loans 貸款非流動部分 95,008 95,008 Not wholly repayable within five years 毋須於五年內悉數償還之款額 Grand Total 總計 172,558 200,524 The maturity of Loans and Borrowings is as follows: 貸款及借款的到期日如下 : Within 1 year 一年內 77,550 105,516 Between 1 and 2 years 一年至兩年 – 16,476 Between 2 and 5 years 兩年至五年 45,363 41,299 Wholly repayable within 5 years 須於五年內悉數償還 122,913 163,291 Over 5 years 五年以上 49,645 37,233 172,558 200,524