Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 46 2. GOVERNMENT SUBVENTIONS – Cont’d Note b – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group and University 機構及大學 Matched Donations/ Research Grants/ Research Contracts Research Matching Grants Total 配額捐獻╱ 研究撥款╱ 研究合約 研究配對 補助金 總額 Balance as at 1 July 2022 二零二二年七月一日之結餘 360,020 435,361 795,381 Expenditure 支出 Research Projects 研究計劃 63,990 75,783 139,773 Research Equipment 研究器材 348 – 348 Setting Up of Research Facilities 設立研究設備 1,637 – 1,637 Research Activities for Students 供學生參與的研究活動 1,623 – 1,623 Others 其他 2,062 – 2,062 69,660 75,783 145,443 Movement during Year 2023 二零二三年之變動 (69,660) (75,783) (145,443) Balance as at 30 June 2023 二零二三年六月三十日之結餘 290,360 359,578 649,938 Note: Since the matched donations/research grants/research contracts received and matching grants provided under the Research Matching Grant Scheme are designated solely for research-related expenditure/purpose, the accounting treatment follows HKAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Income recognised during the Year, equivalent to the amount spent, has been included under Revenue, with the unspent portion being presented under Deferred Income in Note 27. 政府補助撥款－續 附註b－續 附註： 由於研究配對補助金計劃下的捐款、研究補助金 及配對補助金僅可用於研究相關支出╱目的，該 等款項已按照香港會計準則第20號—政府撥款 會計準則及政府援助披露作出有關的會計處理。 本年度確認的收入，即已使用的數額，已包括在 收益內，而尚未使用的部份則呈報在附註27的 遞延收益內。
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