Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 77 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。 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Group 機構 Accounts receivable 應收賬項 1,862,806 1,892,479 Interest receivable 應收利息 137,782 37,202 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 45,432 45,037 Prepayments and deposits 預付款及押金 863,037 309,697 2,909,057 2,284,415 Less: Non-current portion 減：非流動部分 (1,002,885) (794,953) Current Portion 流動部份 1,906,172 1,489,462 University 大學 Accounts receivable 應收賬項 1,496,259 1,104,368 Interest receivable 應收利息 132,396 36,359 Leases, rental and miscellaneous deposits 租賃、租金和雜項押金 26,039 23,921 Prepayments and deposits 預付款及押金 832,365 296,630 Current accounts with subsidiaries (Note d) 與附屬公司之往來賬（附註d） 335,248 808,870 2,822,307 2,270,148 Less: Non-current portion 減：非流動部分 (989,033) (785,387) Current Portion 流動部份 1,833,274 1,484,761 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. 21. ACCOUNTS RECEIVABLE, PREPAYMENTS AND DEPOSITS 應收賬項、預付款及押金
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