Financial Report 2019

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 113 38. SEGMENT REPORTING 分部報告 For the year ended 30 June 2019 截至二零一九年六月三十日止年度 (Expressed in thousands of Hong Kong Dollars) （以港幣千元列賬） Group 機構 UGC- Funded Activities Non-UGC-Funded Activities Inter- segment Elimination Net Total 教資會 資助活動 非教資會資助活動 分部間之 交易抵銷 淨總計 Non-UGC- Funded Research Activities Self- financing Activities Other Activities Sub-total 非教資會資助 科研活動 自資活動 其他活動 小計 Revenue 收益 Government Subventions 政府補助撥款 5,233,129 52,875 6,810 11,712 71,397 – 5,304,526 Tuition, Programmes and Other Fees 學費、課程及其他收費 1,130,480 4,019 1,913,371 68,529 1,985,919 – 3,116,399 Donations and Benefactions 外界捐助 – 328,419 5,350 108,555 442,324 – 442,324 Auxiliary Services 輔助設施 267,749 1,125 182,407 89 183,621 (28,337) 423,033 Interest and Investment Gain 利息及投資收益 184,850 92,175 45,034 199,656 336,865 (1,480) 520,235 Other Income 其他收益 161,570 178,312 163,287 368,857 710,456 (8,208) 863,818 6,977,778 656,925 2,316,259 757,398 3,730,582 (38,025) 10,670,335 Expenditure 支出 Teaching and Research and Academic Support Services 教學及科研及 教學支持設施 5,328,800 646,686 1,210,156 307,721 2,164,563 (7,312) 7,486,051 Premises, Student Support and Others 校舍、學生支持及 其他 1,695,017 45,658 672,253 411,069 1,128,980 (30,713) 2,793,284 7,023,817 692,344 1,882,409 718,790 3,293,543 (38,025) 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 (46,039) (35,419) 433,850 38,608 437,039 – 391,000 Notes: 1. Disclosures regarding segment reporting are included as a requirement of the Statement of Recommended Practice for the UGC-Funded Institutions and are not designed to fully comply with the requirements of HKFRS 8 ‘Operating Segments’. For financial year 2018/19, the segment report incorporates the interpretation of Cost Allocation Guidelines for its first year of implementation. 2. Inter-segment transactions mainly included overhead recovered from self-financing activities and internal rental transactions. 3. Last year’s comparatives are not restated to conform with the current year’s basis of presentation. 附註： 1. 有關分部報告之披露乃按教資會資助院校的建 議準則要求，而非為完全按照香港財務報告準 則第 8 號「營運分部」之規定所編製。 2018 ╱ 19 年度為「教資會資助與非教資會資助活動的成本 分攤指引」實施的第一年，本年度的分部報告會 加入相關詮釋。 2. 分部間之交易主要包括從自資活動收取之間接 費用及內部租金交易項目。 3. 去年比較數字並無為符合本年度之編製基準而 重列。 Notes to the Consolidated Financial Statements 合併財務報表附註 2019 Financial Report 二零一九財務報告 114 38. SEGMENT REPORTING – Cont’d 分部報告－續 For the year ended 30 June 2018 截至二零一八年六月三十日止年度 (Expressed in thousands of Hong Kong Dollars) （以港幣千元列賬） Group 機構 UGC- Funded Activities Non-UGC-Funded Activities Inter- segment Elimination Net Total 教資會 資助活動 非教資會資助活動 分部間之 交易抵銷 淨總計 Self-financing Activities Other Activities Sub-total 自資活動 Non-UGC- Funded Research Activities Non-UGC Funded Teaching Activities Other Self- financing Activities 非教資會資助 科研活動 非教資會資助 教學活動 其他自資活動 其他活動 小計 Revenue 收益 Government Subventions 政府補助撥款 4,859,161 276,313 7,657 – 45,563 329,533 – 5,188,694 Tuition, Programmes and Other Fees 學費、課程及其他收費 1,082,103 5,361 1,670,254 – 50,475 1,726,090 – 2,808,193 Donations and Benefactions 外界捐助 – 371,813 6,389 – 262,522 640,724 – 640,724 Auxiliary Services 輔助設施 253,240 1,398 13,928 166,742 44 182,112 (21,917) 413,435 Interest and Investment Gain 利息及投資收益 211,205 131,358 37,065 4,099 548,143 720,665 (1,480) 930,390 Other Income 其他收益 36,469 219,761 38,062 114,431 464,049 836,303 (8,238) 864,534 6,442,178 1,006,004 1,773,355 285,272 1,370,796 4,435,427 (31,635) 10,845,970 Expenditure 支出 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 3,991,406 893,964 841,224 – 364,604 2,099,792 1,297 6,092,495 Library 圖書館 240,803 – 7,753 – (1,065) 6,688 (6,891) 240,600 Central Computing Facilities 中央計算設施 166,297 – 43,475 – (860) 42,615 742 209,654 Other Academic Services 其他教學設施 88,209 2,438 199,092 – 58,917 260,447 1 348,657 Institutional Support 教學支持 Management and General 管理及一般項目 331,827 211 222,354 – 23,419 245,984 (6,920) 570,891 Premises and Related Expenses 校舍及有關開支 973,071 7,280 166,503 2,910 72,234 248,927 (22,915) 1,199,083 Student and General Education Services 學生及一般教育設施 270,745 325 6,203 94,526 121,620 222,674 5,204 498,623 Other Activities 其他活動 31,975 4,227 26,042 32,406 202,891 265,566 (2,153) 295,388 6,094,333 908,445 1,512,646 129,842 841,760 3,392,693 (31,635) 9,455,391 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 347,845 97,559 260,709 155,430 529,036 1,042,734 – 1,390,579 Notes: 1. Disclosures regarding segment reporting are included as a requirement of the Statement of Recommended Practice for the UGC-Funded Institutions and are not designed to fully comply with the requirements of HKFRS 8 ‘Operating Segments’. 2. Inter-segment transactions mainly included overhead recovered from self-financing activities and internal rental transactions. 附註： 1. 有關分部報告之披露乃按教資會資助院校的建 議準則要求，而非為完全按照香港財務報告準 則第 8 號「營運分部」之規定所編製。 2. 分部間之交易主要包括從自資活動收取之間接 費用及內部租金交易項目。