Financial Report 2020

9 The University of Hong Kong 香港大學 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 d i sc l osu r es i n t he conso l i da t ed f i nanc i a l 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 October 2020 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，二零二零年十月二十七日 Consolidated Statement of Comprehensive Income 合併綜合收益表 2020 Financial Report 二零二零財務報告 10 For the year ended 30 June 2020 截至二零二零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 2020 2019 Revenue 收益 Government Subventions 政府補助撥款 2 6,103,359 5,304,526 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 3,280,160 3,116,399 Donations and Benefactions 外界捐助 4 1,232,274 442,324 Auxiliary Services 輔助設施 5 394,497 423,033 Interest and Investment Gain 利息及投資收益 6 533,223 520,235 Other Income 其他收益 7 970,626 863,818 12,514,139 10,670,335 Expenditure 支出 8 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 7,141,147 6,635,832 Library 圖書館 267,883 259,753 Central Computing Facilities 中央計算設施 215,357 227,261 Other Academic Services 其他教學設施 431,787 381,013 Institutional Support 教學支持 Management and General 管理及一般項目 581,370 585,219 Premises and Related Expenses 校舍及有關開支 1,591,150 1,282,797 Student and General Education Services 學生及一般教育設施 587,901 574,103 Other Activities 其他活動 275,137 333,357 11,091,732 10,279,335 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 1,422,407 391,000 Share of Surplus of Joint Ventures 應佔合營企業盈餘 17 12,462 8,856 Share of (Deficit)/Surplus of Associates 應佔聯營公司 （虧損）╱盈餘 (575) 1,772 Gain on Disposal of Asset Held for Sale 出售持有待售的資產 之收益 – 282,325 Surplus for the Year 本年度盈餘 1,434,294 683,953 Other Comprehensive (Loss)/Income 其他綜合（虧損）╱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 (5,402) (5,794) Share of other comprehensive loss of a Joint Venture 應佔合營企業其他 綜合虧損 (1,907) (187) 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 22 640 (1,216) (6,669) (7,197) Total Comprehensive Income for the Year 本年度總綜合收益 1,427,625 676,756 Attributable to: 歸屬於： UGC Funds 教資會資金 231,618 10,026 Restricted Funds 限制性資金 (154,299) (207,226) Other Funds 其他資金 1,350,306 873,956 1,427,625 676,756