Page 109 - EdUHK Annual Report 2016-2017

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
Notes to the Financial Statements
財務報表附註
應收賬款、按金及預付款項 (續)
(乙) 應收賬款的呆賬撥備 (續)
本集團及教大未動用並已經轉回的 呆賬撥備為1,539,000元(二零一六 年:426,000元)，主要是由於相應之應 收賬款已收回，該款項已計入全面收 益表中教學及研究、其他學術服務、管 理及一般事項以及學生及一般教育服 務的辦公室開支內，數額分別697,000 元(二零一六年:227,000元)、30,000 元 ( 二 零 一 六 年:零 )、7 1 5 , 0 0 0 元 ( 二 零 一六年:143,000元)及97,000元(二零 一六年:56,000元)。
(丙) 應收附屬公司的款項
此項應收款為無抵押和須於30日內償 還。如有逾期結餘，該款項會按銀行每 月儲蓄存款利率計算利息。於結算日 並無逾期應收附屬公司的款項。
按公允價值計入損益的金融資產
Group and University 本集團及教大
2017 2016 $'000 $'000 千元 千元
按公允價值計入損益的金融資產的公允價值變動在全面 收益表中記錄為利息及投資淨收益(附註23)。
現金及現金等價物
8
Accounts receivable, deposits and prepayments (Continued)
(b) Allowance for doubtful debts (Continued)
The Group and the University have respectively reversed previously made impairment provision of $1,539,000 (2016: $426,000) mainly due to subsequent settlement of the corresponding accounts receivable and credited
to of ce expenses under Teaching and Research, Other Academic Services, Management and General, and Student and General Education Services in the Group’s and the University’s statement of comprehensive income, to the extent of $697,000 (2016: $227,000), $30,000 (2016: Nil), $715,000 (2016: $143,000) and $97,000 (2016: $56,000) respectively.
(c) Amounts due from subsidiaries
The amounts are unsecured and recoverable within 30 days. If balance is overdue, interest will be charged at monthly savings account interest rate quoted by bank. At the end of the reporting period, none of the amounts due from subsidiaries was overdue.
Financial assets at fair value through pro t or loss
Changes in fair values of nancial assets at fair value through pro t or loss are recorded in interest and net investment income in the statement of comprehensive income (Note 23).
Cash and cash equivalents
8
9
Note :
10
9
附註:
10
Investment in unlisted unit trust, 非上市單位信託投資
at fair value (按公允價值) 1,274 1,151
Group 本集團
2017 2016 $'000 $'000
University 教大
2017 2016 $'000 $'000 千元 千元 千元 千元
Cash at banks and in hand 銀行結餘及現金 296,740 165,619 Short-term bank deposits 短期存款 668,844 535,080
965,584 700,699
290,501 159,030 645,440 513,696
935,941 672,726
The effective interest rate on short-term bank deposits was 0.24% (2016: 0.35%) per annum. These deposits have a weighted average maturity of 9 days (2016: 28 days)
短期存款的實際年利率為0.24%(二零一六 年:0.35%);此等存款的加權平均到期日為9日 (二零一六年:28日)。
香港教育大學 2016-2017 年報 / 107