Financial Report 2021

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 91 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$12.6 million and HK$169.9 million respectively (2020: leasehold land and buildings of HK$13.0 million and HK$174.8 million respectively). The Group has been granted a one-off interest free deferral of loan repayment due to be paid on or after 1 July 2020 for a period of two years under the Start-up Loan Scheme. HK$8.1 million (2020: HK$8.1 million) of the outstanding loans will be charged at a “no-gain-no-loss” interest rate, 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 (2020: HK$86.9 million) of the outstanding loans will be charged at a “no-gain-no-loss” interest rate 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. 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，並分別以港幣一千二百六十 萬元及一億六千九百九十萬元之租賃 土 地 及 校 舍 合 計 賬 面 淨 值 作 抵 押（ 二 零二零年分別為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）。 有關於開辦課程貸款計劃之貸款，本機構 於二零二零年七月一日或之後到期之貸款 已獲得一次性免息延遲兩年償還的安排。 其中港幣八百一十萬元（二零二零年為港幣 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（二零二零年為 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。 26. LOANS AND BORROWINGS – Cont’d 貸款及借款－續 Notes to the Consolidated Financial Statements 合併財務報表附註 2021 Financial Report 二零二一財務報告 92 27. DEFERRED INCOME 遞延收益 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 UGC Earmarked Grants Capital Grants and AA & I Block Allocation Others (including Donations and Benefactions) Total 教資會 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 Others Government Subventions Donations Other Grants from UGC and Government Agencies Others 科研 其他 政府補助撥款 捐款 其他教資會 及政府機構 補助金 其他 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 28) 轉至遞延資本基金 （附註 28 ） (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 At 1 July 2020 於二零二零年七月一日 390,880 30,646 1,650,043 27,178 427,356 344,414 2,870,517 Amounts received and receivable 已收╱應收款項 486,325 82,192 366,834 37,282 706,331 819,945 2,498,909 Recognised in Consolidated Statement of Comprehensive Income 已確認至合併綜合收益表 (291,465) (48,075) (66,815) – (433,187) (396,615) (1,236,157) Refunded to Funding Bodies 已退還給撥款機構 (24,395) (3,453) (1,147) – (8,799) (7) (37,801) Transfer to Deferred Capital Funds (Note 28) 轉至遞延資本基金 （附註 28 ） (9,257) – (490,814) (60,582) (3,354) (21,630) (585,637) Translation Difference 折換差額 – – – – 7,638 – 7,638 At 30 June 2021 於二零二一年六月三十日 552,088 61,310 1,458,101 3,878 695,985 746,107 3,517,469