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 48 2. GOVERNMENT SUBVENTIONS – Cont’d Note c – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 Matched Donations EDB Matching Grants Total 配額捐獻 教育局配對 補助金 總額 Balance as at 1 July 2021 and 30 June 2022 二零二一年七月一日及 二零二二年六月三十日之結餘 2,449 – 2,449 Balance as at 1 July 2022 and 30 June 2023 二零二二年七月一日之結餘及 二零二三年六月三十日之結餘 2,449 – 2,449 Note: Since the matching grants for Pilot Mainland Experience Scheme for Post-secondary Students are designated for a specific purpose with refund conditions for any unused grants, the accounting treatment of these grants follows HKAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Grant income recognised during the year, equivalent to the amount spent, has been included under Grants from Government Agencies and Related Organisations in Note 2, with the unspent portion being presented under Deferred Income in Note 27. 政府補助撥款－續 附註c－續 附註： 由於專上學生內地體驗計劃的配對補助金具有特 定用途及對尚未使用的部份附有退款條件，此補 助金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 年度確認的補助金收入，即已使用的數額，已包 括在附註2內呈報的政府機構及有關組織獲取之 補助金內，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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