Financial Report 2020

93 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. 香港大學借貸之香港特別行政區政府貸 款以港幣計值，並分別以港幣一千三百 萬元及一億七千四百八十萬元之租賃土 地及校舍合計賬面淨值作抵押（二零 一九年分別為港幣一千三百四十萬元及 一億七千九百七十萬元之租賃土地及校 舍合計賬面淨值）。 根據為開辦課程貸款計劃之貸款，由二 零二零年七月一日起本機構將獲得一次 性免息延遲兩年償還貸款安排。 其中港幣八百一十萬元之尚欠貸款之利 率由二零二二年三月八日起（二零一九 年為百分之一點二三一）以香港特別行 政區政府釐定的無所損益為原則，將會 分兩年度分期攤還至二零二四年三月。 其中港幣八千六百九十萬元之尚欠貸款 之利率由二零二一年九月二十八日起（二 零一九年為百分之一點二三一）以香港 特別行政區政府釐定的無所損益為原 則，將會分七年度分期攤還至二零二八 年九月。 b. 銀行貸款以港幣為單位，帶息及以本機 構之定期存款作抵押。 27. LOANS AND BORROWINGS – Cont’d 貸款及借款 － 續 Notes: a. The Hong Kong SAR Government loans are denominated in Hong Kong dollars and are secured by leasehold land and buildings with an aggregate net book value of HK$13.0 million and HK$174.8 million respectively (2019: leasehold land and buildings of HK$13.4 million and HK$179.7 million respectively). The Group will be granted a one-off interest free deferral of loan repayment for a period of two years from 1 July 2020 under the Start-up Loan Scheme. HK$8.1 million of the outstanding loans will be charged at a “no-gain-no-loss” interest rate (2019: 1.231%), which is determined by the Hong Kong SAR Government from 8 March 2022 onwards and will be repaid in two annual instalments by March 2024. HK$86.9 million of the outstanding loans will be charged at a “no-gain-no-loss” interest rate (2019: 1.231%) which is determined by the Hong Kong SAR Government from 28 September 2021 onwards and will be repaid in seven annual instalments by September 2028. b. The bank loan is denominated in Hong Kong dollars, interest bearing and secured by time deposit. 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 94 28. DEFERRED INCOME 遞延收益 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Earmarked Grants Capital Grants and AA & I Block Allocation Others (including Donations and Benefactions) Total 指定補助金 基建補助金與改建、 加建及改善工程整體撥款 其他（包括外界捐助） 總額 Research and Other Projects Others Government Subventions Donations Grants from UGC and Government Agencies Other Grants, Donations and Benefactions 科研及 其他項目 其他 政府補助撥款 捐款 教資會及政府 機構補助金 其他補助金 及外界捐助 At 1 July 2018 於二零一八年七月一日 346,297 31,783 59,854 27,178 189,032 88,250 742,394 Amounts received and receivable 已收╱應收款項 367,123 35,641 1,780,183 – 326,886 283,335 2,793,168 Recognised in Consolidated Statement of Comprehensive Income 已確認至合併綜合收益表 (286,269) (30,303) (92,209) – (280,755) (253,981) (943,517) Refunded to Funding Bodies 已退還給撥款機構 (20,188) (5,530) (767) – (14,035) (8,296) (48,816) Transfer to Deferred Capital Funds (Note 29) 轉至遞延資本基金 （附註 29 ） (9,088) – (40,208) – (5,751) (13,282) (68,329) Translation Difference 折換差額 – – – – (4,044) – (4,044) At 30 June 2019 於二零一九年六月三十日 397,875 31,591 1,706,853 27,178 211,333 96,026 2,470,856 At 1 July 2019 於二零一九年七月一日 397,875 31,591 1,706,853 27,178 211,333 96,026 2,470,856 Amounts received and receivable 已收╱應收款項 308,088 27,953 260,958 – 560,235 598,358 1,755,592 Recognised in Consolidated Statement of Comprehensive Income 已確認至合併綜合收益表 (292,272) (27,799) (123,065) – (325,237) (341,700) (1,110,073) Refunded to Funding Bodies 已退還給撥款機構 (18,123) (1,085) (2,133) – (9,590) (567) (31,498) Transfer to Deferred Capital Funds (Note 29) 轉至遞延資本基金 （附註 29 ） (4,688) (14) (192,570) – (5,924) (7,703) (210,899) Translation Difference 折換差額 – – – – (3,461) – (3,461) At 30 June 2020 於二零二零年六月三十日 390,880 30,646 1,650,043 27,178 427,356 344,414 2,870,517