2023 Financial Report 二零二三財務報告 14 Consolidated Statement of Cash Flows 合併現金流量表 For the year ended 30 June 2023 截至二零二三年六月三十日止年度 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2023 2022 Cash Flows from Operating Activities 營運活動之現金流量 Surplus/(Deficit) for the Year 本年度盈餘╱（虧損） 1,974,325 (968,149) Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 598,332 522,611 Depreciation of Right-of-use Assets 使用權資產之折舊 153,096 140,673 Loss on Disposal of Property, Plant and Equipment 出售物業、機器及設備之虧損 5,567 680 Loss on Disposal of a Joint Venture 出售聯營公司之虧損 – 646 Amortisation of Intangible Assets 無形資產之攤銷 4,561 2,272 Gain on Disposal of Assets Classified as Held for Sale 出售持有待售的資產之收益 (7,826) – Share of Deficit of Associates 應佔聯營公司虧損 – 348 Share of Surplus of a Joint Venture 應佔合營企業盈餘 (15,392) (14,520) Interest Expenses on Lease Liabilities 租賃負債的利息支出 13,817 9,413 Pension (Income)/Cost, Net – Defined Benefit Plans 淨退休金（收益）╱成本－ 界定福利計劃 (295) 245 Interest and Investment (Gain)/Loss 利息及投資（收益）╱虧損 (456,007) 2,161,783 Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (138,503) (108,265) Operating Surplus before Working Capital Changes 未計算營運資金變動前之經營盈餘 2,131,675 1,747,737 Decrease in Amount Due from a Joint Venture 應收合營企業款項之減少 11,576 2,774 Decrease in Amount Due to a Joint Venture 應付合營企業款項之減少 – (2,040) Decrease in Staff Loans Receivable 教職員貸款之減少 16,695 11,815 Decrease in Student Loans Receivable 學生貸款之減少 155 214 Decrease/(Increase) in Inventories 存貨之減少╱（增加） 694 (788) Increase in Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金之增加 (624,642) (297,093) Increase in Accounts Payable and Accruals 應付賬項及應計項目之增加 815,276 352,007 Decrease in Employee Benefit Accruals 僱員福利應計項目之減少 (93,212) (47,909) Decrease in Deferred Income 遞延收益之減少 (472,903) (104,352) Cash Generated from Operations 營運產生之現金 1,785,314 1,662,365 Loan Interest Income Received 已收取之貸款利息收益 1,159 1,205 Net Cash Generated from Operating Activities 營運活動之淨現金流入 1,786,473 1,663,570
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