Financial Report 2020

43 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 1. 主要會計政策 — 續 (u) 僱員福利 — 續 (ii) 退休計劃責任 本大學在香港營運多項界定福 利及界定供款計劃，該等計劃 之資產由獨立信託管理基金持 有。退休金計劃在考慮獨立合 資格精算師之建議後一般由僱 員及本機構共同供款。 本機構向界定供款退休計劃作 出之供款於應付時作為員工成 本費用支銷，而員工在全數取 得既得之利益前退出計劃而被 沒收之僱主供款不會用作扣減 此供款。本機構作出供款後， 即無進一步付款責任。 就界定福利計劃而言，在合併 財務狀況表內就有關設定受益 退休金計劃而確認的責任，為 報告期末的設定受益債務的現 值減計劃資產的公允價值。設 定受益責任每年由獨立精算師 利用預計單位貸記法計算。設 定受益責任的現值利用將用以 到期日與有關的退休負債的年 期近似的外匯基金票據之收益 率，將估計未來現金流出量貼 現計算。根據經驗而調整的精 算利得和損失以及精算假設的 變動，在產生期間內透過其他 綜合收益在權益中扣除或貸 記。過往服務成本即時在收益 表中支銷。 (v) 資本承擔 重大基建項目合約之開支乃以應計 基準列賬，包括由合約規定之相應 主管機構所證明之已完成工程款 項。在合併財務報表中的附註 31 所 概述之其他未履行合約承擔並無入 賬。 (w) 遞延資本基金 遞延資本基金指大學已收取及可收 取的特定用於購置物業、機器及設 備或興建校舍之款項。這資本基金 按有關資產的估計可用年期以直線 法入賬於合併綜合收益表。 1. PRINCIPAL ACCOUNTING POLICIES — Cont’d (u) Employee Benefits — Cont’d (ii) Retirement scheme obligations The Group operates a number of defined benefit and defined contribution plans in Hong Kong, the assets of which are held in separate trustee- administered funds. The pension plans are generally funded by payments from employees and by the Group taking account of the recommendations of an independent qualified actuary. The Group’s contributions to the defined contribution plans are recognised as staff cost expense when they are due and are not reduced by contributions forfeited by those employees who leave the scheme prior to vesting fully in the contributions. The Group has no further payment obligations once the contributions have been paid. For defined benefit plans, the liability recognised in the consolidated statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using the yield of Exchange Fund Notes which have terms to maturity approximating the terms of the related pension obligation. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in the period in which they arise. Past service costs are recognised as an expense immediately. (v) Capital Commitments Expenditure on major contracts for capital projects is accounted for on an accruals basis and includes amounts of completed works certified by the respective authority under the contract. No provisions are made for other outstanding contract commitments as summarised in Note 31 to the consolidated financial statements. (w) Deferred Capital Funds Deferred Capital Funds represent funds received and receivable by the University but earmarked for the pur chase o f prope r t y , p l an t and equ i pmen t or construction of buildings. These funds are recognised as income to the University in the consolidated statement of comprehensive income on a straight-line basis over the estimated useful lives of the related assets. 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 44 2. GOVERNMENT SUBVENTIONS 政府補助撥款 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 Subventions from UGC 教資會補助撥款 Block Grants and Non-accountable Supplementary Grants 整體補助金及非實報實銷 補充撥款 4,155,618 3,704,551 Adjustments and Other Grants 調整及其他撥款 512,116 713,359 4,667,734 4,417,910 Earmarked Grants 指定補助金 Funding Schemes for Teaching and Learning Related Initiatives (2016–19 Triennium) 教與學資助計劃 (2016–19 三年期） 7,458 9,268 Grant for Housing-related Expenses 與房屋有關支出之補助金 6,521 6,521 Hong Kong PhD Fellowship Scheme Enhanced Measures 香港博士研究生獎學金計劃 加強措施 1,789 – Knowledge Transfer 知識轉移 11,441 14,797 Language Immersion Programmes 語文沉浸課程 1,983 3,511 Research 科研 299,740 301,561 Scheme for Subsidy on Exchange to 專上學生「一帶一路」海外交流 1,537 – “Belt & Road” Regions for Post-secondary Students 資助計劃 Special Grants to Enhance the Support for Students with Special Education Needs 有特殊教育需要學生的 額外學習開支助學金 2,274 1,097 Other Earmarked Grants 其他指定補助金 2,411 2,815 335,154 339,570 Matching Grants (Note a) 配對補助金（附註 a ） 393,611 58 Research Matching Grants (Note b) 研究配對補助金（附註 b ） 345 – Rates and Government Rent Refund 退還差餉及地租 76,222 73,626 Capital Grants and Alterations, 基建補助金與改建、 181,423 149,649 Additions and Improvements (“AA&I”) Block Allocation 加建及改善工程整體撥款 5,654,489 4,980,813 Grants from Government Agencies and Related Organisations (Notes c and d) 自政府機構及有關組織 獲取之補助金（附註 c 及 d ） 448,870 323,713 6,103,359 5,304,526