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 50 政府補助撥款－續 附註d－續 2. GOVERNMENT SUBVENTIONS – Cont’d Note d – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 Scheme for Subsidy on Exchange for PostSecondary Students Scheme for Means-tested Subsidy on Exchange to “Belt and Road” Regions for PostSecondary Students Non-meanstested Mainland Experience Scheme for Post- Secondary Students Scheme for Non- means-tested Subsidy on Exchange to “Belt and Road” Regions for Post- Secondary Students Total 專上學生 海外交流 資助計劃 專上學生 「一帶一路」 海外交流 入息審查 資助計劃 專上學生 內地體驗 免入息審查 資助計劃 專上學生 「一帶一路」 海外交流 免入息審查 資助計劃 總額 Balance as at 1 July 2021 二零二一年七月一日之結餘 8,946 658 962 981 11,547 Income 收益 Amount Received 已收數額 9,079 1,180 1,530 1,681 13,470 Investment Gain/(Losses) Incurred 產生之投資收益╱（虧損） (5) 4 5 5 9 9,074 1,184 1,535 1,686 13,479 Expenditure 支出 Bursaries 助學金 1,245 155 11 135 1,546 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之 餘額 8,840 653 949 972 11,414 10,085 808 960 1,107 12,960 Movement during Year 2022 二零二二年之變動 (1,011) 376 575 579 519 Balance as at 30 June 2022 二零二二年六月三十日之結餘 7,935 1,034 1,537 1,560 12,066 Balance as at 1 July 2022 二零二二年七月一日之結餘 7,935 1,034 1,537 1,560 12,066 Income 收益 Amount Received 已收數額 13,038 1,574 2,390 2,437 19,439 Income Generated 產生之收益 154 22 35 36 247 13,192 1,596 2,425 2,473 19,686 Expenditure 支出 Bursaries 助學金 1,315 221 24 141 1,701 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之 餘額 7,705 920 1,513 1,523 11,661 9,020 1,141 1,537 1,664 13,362 Movement during Year 2023 二零二三年之變動 4,172 455 888 809 6,324 Balance as at 30 June 2023 二零二三年六月三十日之結餘 12,107 1,489 2,425 2,369 18,390 Note: Since the subsidies are designated for a specific purpose with refund conditions for any unused balances, the accounting treatment of these subsidies follows HKAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Subsidy 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. 附註： 由於資助金具有特定用途及對尚未使用的部份附 有退款條件，此資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。本年度確認的資助金收入，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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