Financial Report 2020

115 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 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。 39. SEGMENT REPORTING 分部報告 For the year ended 30 June 2020 截至二零二零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 6,022,363 52,658 15,269 13,069 80,996 – 6,103,359 Tuition, Programmes and Other Fees 學費、課程及其他收費 1,149,623 1,264 2,097,250 32,023 2,130,537 – 3,280,160 Donations and Benefactions 外界捐助 – 833,643 4,999 393,632 1,232,274 – 1,232,274 Auxiliary Services 輔助設施 265,033 968 156,934 879 158,781 (29,317) 394,497 Interest and Investment Gain 利息及投資收益 176,409 30,177 46,525 281,592 358,294 (1,480) 533,223 Other Income 其他收益 155,988 178,186 193,872 452,266 824,324 (9,686) 970,626 7,769,416 1,096,896 2,514,849 1,173,461 4,785,206 (40,483) 12,514,139 Expenditure 支出 Teaching and Research and Academic Support Services 教學及科研及教學 支持設施 5,662,868 814,938 1,289,902 295,270 2,400,110 (6,804) 8,056,174 Premises, Student Support and Others 校舍、學生支持及其他 1,957,109 58,595 715,870 337,663 1,112,128 (33,679) 3,035,558 7,619,977 873,533 2,005,772 632,933 3,512,238 (40,483) 11,091,732 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 149,439 223,363 509,077 540,528 1,272,968 – 1,422,407 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. Notes to the Consolidated Financial Statements 合併財務報表附註 2020 Financial Report 二零二零財務報告 116 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。 39. SEGMENT REPORTING – Cont’d 分部報告 － 續 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’. 2. Inter-segment transactions mainly included overhead recovered from self-financing activities and internal rental transactions.