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 115 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） University 大學 UGC- Funded Activities Non-UGC-Funded Activities Net Total 教資會 資助活動 非教資會資助活動 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 5,232,878 1,683 – 11,712 13,395 5,246,273 Tuition, Programmes and Other Fees 學費、課程及其他收費 1,130,480 4,019 942,228 68,529 1,014,776 2,145,256 Donations and Benefactions 外界捐助 – 328,419 371 110,213 439,003 439,003 Auxiliary Services 輔助設施 267,749 1,125 172,309 3,189 176,623 444,372 Interest and Investment Gain 利息及投資收益 184,850 91,419 33,220 201,417 326,056 510,906 Other Income 其他收益 161,570 176,485 158,523 381,769 716,777 878,347 6,977,527 603,150 1,306,651 776,829 2,686,630 9,664,157 Expenditure 支出 Teaching and Research and Academic Support Services 教學及科研及 教學支持設施 5,328,800 601,597 615,166 309,913 1,526,676 6,855,476 Premises, Student Support and Others 校舍、學生支持及其他 1,694,897 34,066 262,112 390,427 686,605 2,381,502 7,023,697 635,663 877,278 700,340 2,213,281 9,236,978 Surplus for the Year 本年度盈餘 (46,170) (32,513) 429,373 76,489 473,349 427,179 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. Last year’s comparatives are not restated to conform with the current year’s basis of presentation. 38. SEGMENT REPORTING – Cont’d 分部報告－續 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. 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 116 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） University 大學 UGC- Funded Activities Non-UGC-Funded Activities Net Total 教資會 資助活動 非教資會資助活動 淨總計 Non-UGC- Funded Research Activities Self-financing Activities Other Activities Sub-total 自資活動 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 4,857,651 228,580 – – 45,563 274,143 5,131,794 Tuition, Programmes and Other Fees 學費、課程及其他收費 1,082,103 5,361 788,907 – 50,475 844,743 1,926,846 Donations and Benefactions 外界捐助 – 371,813 51 – 267,940 639,804 639,804 Auxiliary Services 輔助設施 253,240 1,398 – 168,425 3,277 173,100 426,340 Interest and Investment Gain 利息及投資收益 209,524 131,087 3,642 4,099 549,879 688,707 898,231 Other Income 其他收益 36,469 218,549 3,749 114,506 476,697 813,501 849,970 6,438,987 956,788 796,349 287,030 1,393,831 3,433,998 9,872,985 Expenditure 支出 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 3,988,425 850,966 529,430 – 363,837 1,744,233 5,732,658 Library 圖書館 240,803 – – – (1,065) (1,065) 239,738 Central Computing Facilities 中央計算設施 166,297 – – – (851) (851) 165,446 Other Academic Services 其他教學設施 88,209 2,438 – – 61,027 63,465 151,674 Institutional Support 教學支持 Management and General 管理及一般項目 324,766 140 – – 23,478 23,618 348,384 Premises and Related Expenses 校舍及有關開支 973,071 434 – 2,910 72,234 75,578 1,048,649 Student and General Education Services 學生及一般教育設施 270,745 325 6,240 94,437 121,870 222,872 493,617 Other Activities 其他活動 31,715 3,423 – 32,406 200,289 236,118 267,833 6,084,031 857,726 535,670 129,753 840,819 2,363,968 8,447,999 Surplus for the Year 本年度盈餘 354,956 99,062 260,679 157,277 553,012 1,070,030 1,424,986 Note: 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’. 38. SEGMENT REPORTING – Cont’d 分部報告－續 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。