Financial Report 2019

Statement of Financial Position 財務狀況表 As at 30 June 2019 二零一九年六月三十日 The University of Hong Kong 香港大學 13 (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 7,734,841 7,887,721 Intangible Assets 無形資產 13 141 544 Investments in Subsidiaries 附屬公司投資 14 47,651 47,651 Available-for-Sale Financial Assets 可供出售財務資產 17 – 196 Held-to-Maturity Investments 持至到期日投資 18 – 1,718,607 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,696,956 – Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 11,454,403 11,288,688 Loans Receivable 應收貸款 20 140,768 157,515 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,048,129 606,330 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 – 22,234,352 21,720,265 Current Assets 流動資產 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 18 539,818 – Loans Receivable 應收貸款 20 167,188 169,969 Inventories 存貨 3,567 4,484 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 953,756 991,419 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 8,997,647 6,110,513 Cash and Cash Equivalents 現金及等同現金 23 754,825 2,202,882 11,416,801 9,666,460 TOTAL ASSETS 總資產 33,651,153 31,386,725 FUNDS 資金 UGC Funds 教資會資金 9 2,270,566 2,967,667 Restricted Funds 限制性資金 10 9,101,533 8,671,940 Other Funds 其他資金 11 13,383,535 12,690,064 TOTAL FUNDS 總資金 24,755,634 24,329,671 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 2,967,161 3,010,359 3,130,662 3,206,612 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 2,540,384 2,344,308 Amount due to a Joint Venture 合營企業之應付款項 2,080 2,185 Employee Benefit Accruals 僱員福利應計項目 26 754,891 660,571 Loans and Borrowings 貸款及借款 27 105,516 207,496 Deferred Income 遞延收益 28 2,361,986 635,882 5,764,857 3,850,442 TOTAL LIABILITIES 總負債 8,895,519 7,057,054 TOTAL FUNDS AND LIABILITIES 總資金及負債 33,651,153 31,386,725 NET CURRENT ASSETS 流動資產淨額 5,651,944 5,816,018 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 27,886,296 27,536,283 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 Consolidated Statement of Cash Flows 合併現金流量表 For the year ended 30 June 2019 截至二零一九年六月三十日止年度 2019 Financial Report 二零一九財務報告 14 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2019 2018 Cash Flows from Operating Activities 營運活動之現金流量 Surplus for the Year 本年度盈餘 683,953 1,401,610 Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 431,124 420,407 Loss/(Gain) on Disposal of Property, Plant and Equipment 出售物業、機器及設備之 虧損╱（盈利） 197 (806) Gain on Disposal of Asset Held for Sale 出售持有待售的資產之收益 (282,325) – Amortisation of Intangible Assets 無形資產之攤銷 8,793 11,648 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 (1,772) (1,204) Share of Surplus of Joint Ventures 應佔合營企業盈餘 (8,856) (9,827) Interest Expenses 利息支出 4,175 5,369 Pension Cost – Defined Benefit Plans 退休金成本－界定福利計劃 334 666 Interest and Investment Gain 利息及投資收益 (520,235) (930,390) Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (111,527) (95,696) Operating Surplus before Working Capital Changes 未計算營運資金變動前之 經營盈餘 203,861 801,615 Decrease in Amounts Due from Joint Ventures 應收合營企業款項之減少 525 1,644 (Decrease)/Increase in Amount Due to a Joint Venture 應付一合營企業款項之 （減少）╱增加 (105) 2,116 Decrease in Staff Loans Receivable 教職員貸款之減少 2,780 8,529 Decrease in Student Loans Receivable 學生貸款之減少 846 21 Decrease in Inventories 存貨之減少 1,366 625 Decrease/(Increase) in Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金之 減少╱（增加） 96,166 (92,507) Increase in Accounts Payable and Accruals 應付賬項及應計項目之增加 214,850 114,314 Increase in Employee Benefit Accruals 僱員福利應計項目之增加 77,923 28,223 Increase/(Decrease) in Deferred Income 遞延收益之增加╱（減少） 1,732,506 (68,145) Cash Generated from Operations 營運產生之現金 2,330,718 796,435 Loan Interest Income Received 已收取之貸款利息收益 1,806 3,077 Net Cash Generated from Operating Activities 營運活動之淨現金流入 2,332,524 799,512