Financial Report 2020

49 The University of Hong Kong 香港大學 Notes to the Consolidated Financial Statements 合併財務報表附註 b. 研究配對補助金計劃 為多元化並加強對研發的財務支持，政 府於二零一九年八月設立港幣三十億元 的研究配對補助金計劃，對由院校籌得 的用於研究相關的私人捐款、研究補助 金和研究合同給予配對，當中首港幣 五千萬元的捐款可獲得一港元對一港元 的等額配對，而其餘的捐款則獲半數配 對。港幣二億三千九百萬元已於本年度 獲發放予本大學。整體的配額捐獻狀 況，已授的配對補助金和相關的支出如 下： 附註：由於研究配對補助金計劃下的捐款、研 究補助金及配對補助金僅可用於研究相 關支出╱目的，該等款項已按照香港會 計準則第 20 號 — 政府撥款會計準則及 政府援助披露作出有關的會計處理。本 年度確認的收入，即已使用的數額，已 包括在收益內，而尚未使用的部份則呈 報在附註 28 的遞延收益內。 2. GOVERNMENT SUBVENTIONS — Cont’d 政府補助撥款 — 續 b. Research Matching Grant Scheme The Government established a HK$3 billion Research Matching Grant Scheme in August 2019 to diversify and strengthen financial support for research and development. Under the Scheme, all private donations, research grants and research contracts received by the institutions for research-related purpose are matched, on a dollar-for-dollar matching basis up to HK$50 million and thereafter on a 50% basis. HK$239 million of matching grants were released to the University in the current financial year. Details of the matched donations, the matching grants awarded and the related expenditure are as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group and University 機構及大學 Matched Donations/ Research Grants/ Research Contracts Research Matching Grants Total 配額捐獻╱ 研究撥款╱ 研究合約 研究配對 補助金 總額 總額 Balance as at 1 July 2019 二零一九年七月一日之結餘 – – – Income 收益 Donations/Research grants/ 已收捐獻╱研究撥款╱研究合約 316,564 239,193 555,757 Research contracts received Interest income 利息收入 225 – 225 316,789 239,193 555,982 Expenditure 支出 Research projects 研究計劃 93,883 345 94,228 Research equipment 研究器材 2 – 2 Setting up of research facilities 設立研究設備 16,941 – 16,941 Research activities for students 供學生參與的研究所活動 31 – 31 Others 其他 1,062 – 1,062 111,919 345 112,264 Movement during year 2020 二零二零年之變動 204,870 238,848 443,718 Balance as at 30 June 2020 二零二零年六月三十日之結餘 204,870 238,848 443,718 Note: Since the matched donations/research grants/research contracts received and matching grants provided under the Research Matching Grant Scheme are designated solely for research-related expenditure/purpose, the accounting treatment follows HKAS 20 — Accounting for Government Grants and Disclosure of Government Assistance. Income recognised during the year, equivalent to the amount spent, has been included under Revenue, with the unspent portion being presented under Deferred Income in Note 28. 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 50 2. GOVERNMENT SUBVENTIONS — Cont’d 政府補助撥款 — 續 c. Matching Grants for Pilot Mainland Experience Scheme for Post-secondary Students In compliance with the requirements of the Education Bureau which funds the matching grants for Pilot Mainland Experience Scheme for Post-secondary Students, matching grants and related donations have to be separately disclosed. Details of the matched donations, the matching grants awarded and the related expenditure are as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Matched Donations EDB Matching Grants Total 配額捐獻 教育局配對 補助金 總額 Balance as at 1 July 2018 二零一八年七月一日之結餘 6,368 6,216 12,584 Income 收益 Income Generated 產生之收益 60 109 169 60 109 169 Expenditure 支出 Programme Costs 課程費用 137 2,070 2,207 Others 其他 254 – 254 391 2,070 2,461 Movement during year 2019 二零一九年之變動 (331) (1,961) (2,292) Balance as at 30 June 2019 二零一九年六月三十日之結餘 6,037 4,255 10,292 Balance as at 1 July 2019 二零一九年七月一日之結餘 6,037 4,255 10,292 Income 收益 Income Generated 產生之收益 123 29 152 123 29 152 Expenditure 支出 Programme Costs 課程費用 357 417 774 Others 其他 230 – 230 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 – 2,126 2,126 587 2,543 3,130 Movement during year 2020 二零二零年之變動 (464) (2,514) (2,978) Balance as at 30 June 2020 二零二零年六月三十日之結餘 5,573 1,741 7,314 c. 專上學生內地體驗先導計劃配對補助金 為符合教育局撥款條件，專上學生內地 體驗先導計劃配對補助金及相關捐款須 作出獨立披露。整體的配額捐獻狀況， 已授的配對補助金和相關的支出如下：