Financial Report 2018

The University of Hong Kong 香港大學 9 Independent Auditor’s Report to the Council of the University of Hong Kong 獨立核數師報告　致香港大學校務委員會 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS – Cont’d • Conclude on the appropriateness of the Council of the University’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit Committee of the University regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. PricewaterhouseCoopers Certified Public Accountants Hong Kong, 27 September 2018 核數師就審計合併財務報表承擔的 責任 — 續 • 對大學校務委員會採用持續經營會計基礎 的恰當性作出結論。根據所獲取的審計憑 證，確定是否存在與事項或情況有關的重 大不確定性，從而可能導致對機構的持續 經營能力產生重大疑慮。如果我們認為存 在重大不確定性，則有必要在核數師報告 中提請使用者注意合併財務報表中的相關 披露。假若有關的披露不足，則我們應當 發表非無保留意見。我們的結論是基於核 數師報告日止所取得的審計憑證。然而， 未來事項或情況可能導致機構不能持續經 營。 • 評價合併財務報表的整體列報方式、結構 和內容，包括披露，以及合併財務報表是 否中肯反映交易和事項。 • 就機構內實體或業務活動的財務信息獲取 充足、適當的審計憑證，以便對合併財務 報表發表意見。我們負責機構審計的方 向、監督和執行。我們為審計意見承擔全 部責任。 除其他事項外，我們與大學審核委員會溝通了 計劃的審計範圍、時間安排、重大審計發現 等，包括我們在審計中識別出內部控制的任何 重大缺陷。 羅兵咸永道會計師事務所 執業會計師 香港，二零一八年九月二十七日 2018 Financial Report 二零一八財務報告 10 Consolidated Statement of Comprehensive Income 合併綜合收益表 For the year ended 30 June 2018 截至二零一八年六月三十日止年度 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 2018 2017 Revenue 收益 Government Subventions 政府補助撥款 2 5,188,694 4,971,549 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 2,808,193 2,704,072 Donations and Benefactions 外界捐助 4 640,724 445,192 Auxiliary Services 輔助設施 5 413,435 415,460 Interest and Investment Gain 利息及投資收益 6 930,390 1,446,241 Other Income 其他收益 7 864,534 847,571 10,845,970 10,830,085 Expenditure 支出 8 Teaching, Learning and Research Teaching and Research 學習及科研 教學及科研 6,092,495 5,782,972 Library 圖書館 240,600 230,581 Central Computing Facilities 中央計算設施 209,654 202,693 Other Academic Services 其他教學設施 348,657 329,163 Institutional Support 教學支持 Management and General 管理及一般項目 570,891 592,535 Premises and Related Expenses 校舍及有關開支 1,199,083 1,325,625 Student and General Education Services 學生及一般教育設施 498,623 490,817 Other Activities 其他活動 295,388 306,454 9,455,391 9,260,840 Surplus for the Year before Share of Joint Ventures and Associates 應佔合營企業及聯營公司 前之本年度盈餘 1,390,579 1,569,245 Share of Surplus of Joint Ventures 應佔合營企業盈餘 16 9,827 10,757 Share of Surplus of Associates 應佔聯營公司盈餘 1,204 1,309 Loss on Disposal of an Associate 出售聯營公司之虧損 – (738) Surplus for the Year 本年度盈餘 1,401,610 1,580,573 Other Comprehensive Income 其他綜合收益 Items that may be recognised in the Consolidated Statement of Comprehensive Income 其後或確認於合併綜合 收益表的項目 Exchange Differences 匯兌調整 3,439 1,917 Share of changes in fair value of Available-for-Sale Financial Assets of a Joint Venture 應佔合營企業可供出售 財務資產的價值變動 1,215 1,151 Changes in fair value of an Available-for- Sale Financial Asset 可供出售財務資產的 價值變動 (2,103) 57,936 Items that will not be recognised subsequently in the Consolidated Statement of Comprehensive Income 其後不會於合併綜合 收益表確認的項目 Re-measurement of defined benefit retirement scheme assets 界定退休金計劃資產 重估 22 4,339 7,119 6,890 68,123 Total Comprehensive Income for the Year 本年度總綜合收益 1,408,500 1,648,696 Attributable to: 歸屬於： UGC Funds 教資會資金 409,788 331,548 Restricted Funds 限制性資金 33,352 197,512 Other Funds 其他資金 965,360 1,119,636 1,408,500 1,648,696