Financial Report 2018

The University of Hong Kong 香港大學 13 Statement of Financial Position 財務狀況表 As at 30 June 2018 二零一八年六月三十日 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 2018 30 June 2017 ASSETS 資產 Non-Current Assets 非流動資產 Property, Plant and Equipment 物業、機器及設備 12 7,887,721 8,077,173 Intangible Assets 無形資產 13 544 1,144 Investments in Subsidiaries 附屬公司投資 14 47,651 19,307 Available-for-Sale Financial Assets 可供出售財務資產 17 196 196 Held-to-Maturity Investments 持至到期日投資 18 1,718,607 943,691 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 11,288,688 10,547,520 Loans Receivable 應收貸款 20 157,515 188,551 Accounts Receivable and Prepayments 應收賬項及預付款 21 606,330 523,363 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 13,013 9,340 21,720,265 20,310,285 Current Assets 流動資產 Held-to-Maturity Investments 持至到期日投資 18 187,193 218,544 Loans Receivable 應收貸款 20 169,969 182,955 Inventories 存貨 4,484 5,762 Accounts Receivable and Prepayments 應收賬項及預付款 21 991,419 889,361 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 6,110,513 8,361,813 Cash and Cash Equivalents 現金及等同現金 23 2,202,882 305,007 9,666,460 9,963,442 TOTAL ASSETS 總資產 31,386,725 30,273,727 FUNDS 資金 UGC Funds 教資會資金 9 2,967,667 2,814,908 Restricted Funds 限制性資金 10 8,671,940 8,368,234 Other Funds 其他資金 11 12,690,064 11,717,204 TOTAL FUNDS 總資金 24,329,671 22,900,346 LIABILITIES 負債 Non-Current Liabilities 非流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 4,902 11,225 Employee Benefit Accruals 僱員福利應計項目 26 79,867 97,317 Loans and Borrowings 貸款及借款 27 111,484 143,233 Deferred Capital Funds 遞延資本基金 29 3,010,359 3,078,594 3,206,612 3,330,369 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 2,344,308 2,276,386 Amount due to a Joint Venture 合營企業之應付款項 2,185 69 Employee Benefit Accruals 僱員福利應計項目 26 660,571 614,749 Loans and Borrowings 貸款及借款 27 207,496 479,228 Deferred Income 遞延收益 28 635,882 672,580 3,850,442 4,043,012 TOTAL LIABILITIES 總負債 7,057,054 7,373,381 TOTAL FUNDS AND LIABILITIES 總資金及負債 31,386,725 30,273,727 NET CURRENT ASSETS 流動資產淨額 5,816,018 5,920,430 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 27,536,283 26,230,715 XIANG ZHANG 張翔 MARGARET LEUNG 梁高美懿 S.S.M. LO 盧秀梅 President and Vice-Chancellor 校長 Treasurer 司庫 Director of Finance 財務處長 Hong Kong, 27 September 2018 二零一八年九月二十七日　香港 2018 Financial Report 二零一八財務報告 14 Consolidated Statement of Cash Flows 合併現金流量表 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） 2018 2017 Cash Flows from Operating Activities 營運活動之現金流量 Surplus for the Year 本年度盈餘 1,401,610 1,580,573 Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 420,407 436,511 Gain on Disposal of Property, Plant and Equipment 出售物業、機器及設備之盈利 (806) (85) Loss on Disposal of an Associate 出售聯營公司之虧損 – 738 Gain on Disposal of Available-for-Sale Financial Assets 出售可供出售財務資產之收益 – (24) Amortisation of Intangible Assets 無形資產之攤銷 11,648 12,118 Amortisation of Held-to-Maturity Investments 持至到期日投資之攤銷 (162) – Share of Surplus of Associates 應佔聯營公司盈餘 (1,204) (1,309) Share of Surplus of Joint Ventures 應佔合營企業盈餘 (9,827) (10,757) Interest Expenses 利息支出 5,369 3,266 Donation in-kind 非現金捐獻 – (22,147) Pension Cost – Defined Benefit Plans 退休金成本 — 界定福利計劃 666 915 Interest and Investment Gain 利息及投資收益 (930,390) (1,446,241) Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (95,696) (107,461) Operating Surplus before Working Capital Changes 未計算營運資金變動前之經營 盈餘 801,615 446,097 Decrease/(Increase) in Amounts Due from Joint Ventures 應收合營企業款項之減少╱ （增加） 1,644 (2,188) Increase in Amount Due to a Joint Venture 應付一合營企業款項之增加 2,116 – Decrease in Staff Loans Receivable 教職員貸款之減少 8,529 14,507 Decrease/(Increase) in Student Loans Receivable 學生貸款之減少╱（增加） 21 (84) Decrease in Inventories 存貨之減少 625 1,281 Increase in Accounts Receivable and Prepayments 應收賬項及預付款之增加 (92,507) (278,948) Increase in Accounts Payable and Accruals (Note 33(ii)) 應付賬項及應計項目之增加 （附註 33(ii) ） 114,314 235,800 Increase/(Decrease) in Employee Benefit Accruals 僱員福利應計項目之增加╱ （減少） 28,223 (32,522) Decrease in Deferred Income 遞延收益之減少 (68,145) (23,898) Cash Generated from Operations 營運產生之現金 796,435 360,045 Loan Interest Income Received 已收取之貸款利息收益 3,077 2,035 Net Cash Generated from Operating Activities 營運活動之淨現金流入 799,512 362,080