Financial Report 2020

13 The University of Hong Kong 香港大學 Statement of Financial Position 財務狀況表 As at 30 June 2020 二零二零年六月三十日 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 2020 30 June 2019 ASSETS 資產 Non-Current Assets 非流動資產 Property, Plant and Equipment 物業、機器及設備 12 7,509,335 7,734,841 Right-of-use Assets 使用權資產 13 1,205,933 – Intangible Assets 無形資產 14 7,813 141 Investments in Subsidiaries 附屬公司投資 15 59,021 47,651 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,583,067 1,696,956 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 14,084,493 11,454,403 Loans Receivable 應收貸款 20 140,949 140,768 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 772,790 1,048,129 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 11,841 11,463 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 – 100,000 25,375,242 22,234,352 Current Assets 流動資產 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 510,097 539,818 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 111,395 – Loans Receivable 應收貸款 20 130,851 167,188 Inventories 存貨 2,638 3,567 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,157,311 953,756 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 7,070,766 8,997,647 Cash and Cash Equivalents 現金及等同現金 23 1,588,127 754,825 10,571,185 11,416,801 TOTAL ASSETS 總資產 35,946,427 33,651,153 FUNDS 資金 UGC Funds 教資會資金 9 2,171,218 2,270,566 Restricted Funds 限制性資金 10 9,300,563 9,101,533 Other Funds 其他資金 11 14,694,493 13,383,535 TOTAL FUNDS 總資金 26,166,274 24,755,634 LIABILITIES 負債 Non-Current Liabilities 非流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 42,353 7,464 Employee Benefit Accruals 僱員福利應計項目 26 46,067 61,029 Loans and Borrowings 貸款及借款 27 95,008 95,008 Lease liabilities 租賃負債 13 96,841 – Deferred Capital Funds 遞延資本基金 29 3,083,688 2,967,161 3,363,957 3,130,662 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 25 2,752,493 2,540,384 Amount due to a Joint Venture 合營企業之應付款項 2,047 2,080 Employee Benefit Accruals 僱員福利應計項目 26 762,909 754,891 Loans and Borrowings 貸款及借款 27 77,550 105,516 Lease liabilities 租賃負債 13 44,956 – Deferred Income 遞延收益 28 2,776,241 2,361,986 6,416,196 5,764,857 TOTAL LIABILITIES 總負債 9,780,153 8,895,519 TOTAL FUNDS AND LIABILITIES 總資金及負債 35,946,427 33,651,153 NET CURRENT ASSETS 流動資產淨額 4,154,989 5,651,944 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 29,530,231 27,886,296 XIANG ZHANG 張翔 MARGARET LEUNG 梁高美懿 S.S.M. LO 盧秀梅 President and Vice-Chancellor 校長 Treasurer 司庫 Director of Finance 財務處長 Hong Kong, 27 October 2020 二零二零年十月二十七日 香港 Consolidated Statement of Cash Flows 合併現金流量表 2020 Financial Report 二零二零財務報告 14 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） 2020 2019 Cash Flows from Operating Activities 營運活動之現金流量 Surplus for the Year 本年度盈餘 1,434,294 683,953 Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 435,700 431,124 Depreciation of Right-of-use Assets 使用權資產之折舊 104,697 – (Gain)/Loss on Disposal of Property, Plant and Equipment 出售物業、機器及設備之 （盈利）╱虧損 (4,112) 197 Gain on Disposal of Asset Held for Sale 出售持有待售的資產之收益 – (282,325) Amortisation of Intangible Assets 無形資產之攤銷 3,388 8,793 Share of Surplus of Associates 應佔聯營公司盈餘 575 (1,772) Share of Surplus of Joint Ventures 應佔合營企業盈餘 (12,462) (8,856) Interest Expenses 利息支出 1,382 4,175 Interest Expenses on Lease Liabilities 租賃負債的利息支出 8,538 – Pension Cost — Defined Benefit Plans 退休金成本 — 界定福利計劃 262 334 Interest and Investment Gain 利息及投資收益 (533,223) (520,235) Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (94,372) (111,527) Variable Lease Payment 可變租賃付款 (404) – Impairment on Assets Classified as Held for Sale 持有待售的資產減值 1,512 – Operating Surplus before Working Capital Changes 未計算營運資金變動前之 經營盈餘 1,345,775 203,861 (Increase)/Decrease in Amounts Due from Joint Ventures 應收合營企業款項之（增加）╱減少 (17,371) 525 Decrease in Amount Due to a Joint Venture 應付一合營企業款項之減少 (33) (105) Decrease in Staff Loans Receivable 教職員貸款之減少 19,265 2,780 (Increase)/Decrease in Student Loans Receivable 學生貸款之（增加）╱減少 (180) 846 Decrease in Inventories 存貨之減少 1,011 1,366 (Increase)/Decrease in Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金之 （增加） / 減少 (474,876) 96,166 Increase in Accounts Payable and Accruals 應付賬項及應計項目之增加 222,004 214,850 (Decrease)/Increase in Employee Benefit Accruals 僱員福利應計項目之（減少）╱增加 (2,737) 77,923 Increase in Deferred Income 遞延收益之增加 403,122 1,732,506 Cash Generated from Operations 營運產生之現金 1,495,980 2,330,718 Loan Interest Income Received 已收取之貸款利息收益 2,991 1,806 Net Cash Generated from Operating Activities 營運活動之淨現金流入 1,498,971 2,332,524