Financial Report 2019

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 67 10. RESTRICTED FUNDS – Cont’d 限制性資金－續 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 General Endowment Fund Investment Reserve General Reserve Staff Housing Loan Fund Sub-total 一般 留本基金 投資儲備金 一般儲備金 教職員房屋 貸款基金 小計 At 1 July 2017 於二零一七年七月一日 2,193,844 1,211,943 15,000 98,920 3,519,707 Transfer from Statement of Comprehensive Income 轉賬自綜合收益表 112,909 61,223 – 465 174,597 At 30 June 2018 於二零一八年六月三十日 2,306,753 1,273,166 15,000 99,385 3,694,304 At 1 July 2018 於二零一八年七月一日 2,306,753 1,273,166 15,000 99,385 3,694,304 Transfer (to)/from Statement of Comprehensive Income 轉賬（至）╱自綜合收益表 (25,438) (15,262) – 1,247 (39,453) At 30 June 2019 於二零一九年六月三十日 2,281,315 1,257,904 15,000 100,632 3,654,851 University 大學 Capital Projects Research and Other Projects Capital Reserves Sub-total Grand total 基建項目 科研及 其他項目 資本儲備金 小計 總計 At 1 July 2017 於二零一七年七月一日 60,834 227,022 4,560,671 4,848,527 8,368,234 Transfer from/(to) Statement of Comprehensive Income 轉賬自╱（至）綜合收益表 13,640 (52) (153,480) (139,892) 34,705 Inter-Fund Transfers 資金間之轉賬 26,818 13,087 229,096 269,001 269,001 At 30 June 2018 於二零一八年六月三十日 101,292 240,057 4,636,287 4,977,636 8,671,940 At 1 July 2018 於二零一八年七月一日 101,292 240,057 4,636,287 4,977,636 8,671,940 Transfer to Statement of Comprehensive Income 轉賬至綜合收益表 (9,287) (187) (155,912) (165,386) (204,839) Inter-Fund Transfers 資金間之轉賬 81,117 (8,647) 561,962 634,432 634,432 At 30 June 2019 於二零一九年六月三十日 173,122 231,223 5,042,337 5,446,682 9,101,533 Notes to the Consolidated Financial Statements 合併財務報表附註 2019 Financial Report 二零一九財務報告 68 11. OTHER FUNDS 其他資金 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Self-financing Activity Funds Donations and Benefactions Total 自資營運 項目基金 外界捐助 總額 At 1 July 2017 於二零一七年七月一日 3,334,731 10,026,614 13,361,345 Transfer from Consolidated Statement of Comprehensive Income 轉賬自合併綜合收益表 484,132 478,677 962,809 Other Comprehensive Income 其他綜合收益 2,551 – 2,551 Inter-Fund Transfers 資金間之轉賬 (277,287) 368,986 91,699 Refund of Donations (Note) 退回捐款（附註） (45,000) – (45,000) At 30 June 2018 於二零一八年六月三十日 3,499,127 10,874,277 14,373,404 At 1 July 2018 於二零一八年七月一日 3,499,127 10,874,277 14,373,404 Transfer from/(to) Consolidated Statement of Comprehensive Income 轉賬自╱（至）合併綜合 收益表 901,217 (21,280) 879,937 Other Comprehensive Income 其他綜合收益 (5,981) – (5,981) Inter-Fund Transfers 資金間之轉賬 (342,060) 468,315 126,255 At 30 June 2019 於二零一九年六月三十日 4,052,303 11,321,312 15,373,615 University 大學 Self-financing Activity Funds Donations and Benefactions Total 自資營運 項目基金 外界捐助 總額 At 1 July 2017 於二零一七年七月一日 908,975 10,808,229 11,717,204 Transfer from Statement of Comprehensive Income 轉賬自綜合收益表 417,956 513,205 931,161 Inter-Fund Transfers 資金間之轉賬 (327,287) 368,986 41,699 At 30 June 2018 於二零一八年六月三十日 999,644 11,690,420 12,690,064 At 1 July 2018 於二零一八年七月一日 999,644 11,690,420 12,690,064 Transfer from Statement of Comprehensive Income 轉賬自綜合收益表 531,484 35,732 567,216 Inter-Fund Transfers 資金間之轉賬 (342,060) 468,315 126,255 At 30 June 2019 於二零一九年六月三十日 1,189,068 12,194,467 13,383,535 Note: In 2013/14, Centennial College received an endowed donation of HK$45 million to support the development of a School of Management with the aim of promoting management as a liberal art. In 2017/18 Centennial College made a change in strategic direction away from pure liberal arts and hence the School of Management was disestablished. Since this meant the original terms of the donation could no longer be met, Centennial College determined to return the endowed donation. Accordingly the endowed donation has been included in Accounts Payable and Accruals as at 30 June 2018, and was subsequently returned to the donor on 31 July 2018. 附註：於二零一三至二零一四年，明德學院收取港幣 四千五百萬元的留本捐款，用於支持管理學校 的發展，旨在推行博雅教育。明德學院於二零 一七至二零一八年間改變了教育方針，摒棄純 博雅教育，因此管理學校已被解散。由於無法 符合原定立的捐贈條款，明德學院決定退回此 捐款。該款項於二零一八年六月三十日包含在 應付賬款及應計項目中，並於二零一八年七月 三十一日退回給捐贈者。