Financial Report 2019

Statement of Comprehensive Income 綜合收益表 For the year ended 30 June 2019 截至二零一九年六月三十日止年度 The University of Hong Kong 香港大學 11 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 2019 2018 Revenue 收益 Government Subventions 政府補助撥款 2 5,246,273 5,131,794 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 2,145,256 1,926,846 Donations and Benefactions 外界捐助 4 439,003 639,804 Auxiliary Services 輔助設施 5 444,372 426,340 Interest and Investment Gain 利息及投資收益 6 510,906 898,231 Other Income 其他收益 7 878,347 849,970 9,664,157 9,872,985 Expenditure 支出 8 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 6,286,855 5,732,658 Library 圖書館 260,014 239,738 Central Computing Facilities 中央計算設施 165,359 165,446 Other Academic Services 其他教學設施 161,056 151,674 Institutional Support 教學支持 Management and General 管理及一般項目 381,050 348,384 Premises and Related Expenses 校舍及有關開支 1,120,789 1,048,649 Student and General Education Services 學生及一般教育設施 549,701 493,617 Other Activities 其他活動 312,154 267,833 9,236,978 8,447,999 Surplus for the Year 本年度盈餘 427,179 1,424,986 Other Comprehensive (Loss)/Income 其他綜合（虧損）╱收益 Item that will not be recognised subsequently in the Statement of Comprehensive Income 其後不會於綜合收益表 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 (1,216) 4,339 Total Comprehensive Income for the Year 本年度總綜合收益 425,963 1,429,325 Attributable to: 歸屬於： UGC Funds 教資會資金 63,586 463,459 Restricted Funds 限制性資金 (204,839) 34,705 Other Funds 其他資金 567,216 931,161 425,963 1,429,325 Consolidated Statement of Financial Position 合併財務狀況表 As at 30 June 2019 二零一九年六月三十日 2019 Financial Report 二零一九財務報告 12 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 2019 30 June 2018 ASSETS 資產 Non-Current Assets 非流動資產 Property, Plant and Equipment 物業、機器及設備 12 8,356,580 8,497,315 Intangible Assets 無形資產 13 2,136 10,786 Interests in Associates 聯營公司之投資 15 6,661 4,889 Interests in Joint Ventures 合營企業之投資 16(i) 247,462 238,793 Available-for-Sale Financial Assets 可供出售財務資產 17 – 57,226 Held-to-Maturity Investments 持至到期日投資 18 – 1,722,070 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,698,477 – Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 11,477,921 11,288,688 Loans Receivable 應收貸款 20 3,695 4,540 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,048,129 628,120 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 11,463 13,013 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 100,000 – 22,952,524 22,465,440 Current Assets 流動資產 Assets Classified as Held for Sale 持有待售的資產 24 1,512 39,756 Held-to-Maturity Investments 持至到期日投資 18 – 187,193 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 541,704 – Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 309,724 304,094 Loans Receivable 應收貸款 20 150,116 152,897 Inventories 存貨 4,394 5,760 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 906,264 875,816 Amount due from a Joint Venture 合營企業之應收款項 16(i) 1,871 2,396 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 9,517,464 6,272,579 Cash and Cash Equivalents 現金及等同現金 23 1,181,763 2,760,086 12,614,812 10,600,577 TOTAL ASSETS 總資產 35,567,336 33,066,017 FUNDS 資金 UGC Funds 教資會資金 9 1,624,231 2,374,892 Restricted Funds 限制性資金 10 9,096,529 8,669,323 Other Funds 其他資金 11 15,373,615 14,373,404 TOTAL FUNDS 總資金 26,094,375 25,417,619 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 7,464 4,902 Employee Benefit Accruals 僱員福利應計項目 26 61,029 79,867 Loans and Borrowings 貸款及借款 27 95,008 111,484 Deferred Capital Funds 遞延資本基金 29 2,988,545 3,032,627 3,152,046 3,228,880 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 2,935,002 2,756,743 Amount due to a Joint Venture 合營企業之應付款項 16(i) 2,080 2,185 Employee Benefit Accruals 僱員福利應計項目 26 807,461 710,700 Loans and Borrowings 貸款及借款 27 105,516 207,496 Deferred Income 遞延收益 28 2,470,856 742,394 6,320,915 4,419,518 TOTAL LIABILITIES 總負債 9,472,961 7,648,398 TOTAL FUNDS AND LIABILITIES 總資金及負債 35,567,336 33,066,017 NET CURRENT ASSETS 流動資產淨額 6,293,897 6,181,059 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 29,246,421 28,646,499 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, 24 September 2019 二零一九年九月二十四日　香港