Financial Report 2020

51 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 c — 續 附註：由於專上學生內地體驗計劃的配對補助 金具有特定用途及對尚未使用的部份附 有退款條件，此補助金已按照香港會計 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 度確認的補助金收入，即已使用的數 額，已包括在附註 2 內呈報的政府機構 及有關組織獲取之補助金內，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 Note c – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 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 2,943 3,443 6,386 Income 收益 Income Generated 產生之收益 – 56 56 – 56 56 Expenditure 支出 Programme Costs 課程費用 137 1,364 1,501 137 1,364 1,501 Movement during year 2019 二零一九年之變動 (137) (1,308) (1,445) Balance as at 30 June 2019 二零一九年六月三十日之結餘 2,806 2,135 4,941 Balance as at 1 July 2019 二零一九年七月一日之結餘 2,806 2,135 4,941 Income 收益 Income Generated 產生之收益 – 29 29 – 29 29 Expenditure 支出 Programme Costs 課程費用 357 423 780 357 423 780 Movement during year 2020 二零二零年之變動 (357) (394) (751) Balance as at 30 June 2020 二零二零年六月三十日之結餘 2,449 1,741 4,190 Note: Since the matching grants for Pilot Mainland Experience Scheme for Post-secondary Students are designated for a specific purpose with refund conditions for any unused grants, the accounting treatment of these grants follows HKAS 20 — Accounting for Government Grants and Disclosure of Government Assistance. Grant income recognised during the year, equivalent to the amount spent, has been included under Grants from Government Agencies and Related Organisations in Note 2, 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 52 d. 專上學生海外交流資助計劃 本機構參與由政府成立的專上學生海外 交流資助計劃，提供入息審查及免入息 審查的資助予專上學生參加海外交流計 劃。於本年度內收取的資助金及相應支 出列載如下： 2. GOVERNMENT SUBVENTIONS — Cont’d 政府補助撥款 — 續 d. Subsidy on Exchange for Post-Secondary Students Schemes The HKSAR Government has launched Subsidy on Exchange for Post-Secondary Students Schemes, in which the Group has participated, to provide students with mean-tested and non- means-tested grants to take part in exchange programmes outside Hong Kong. Details of the subsidies received and the related expenditure during the year are as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Scheme for Subsidy on Exchange for Post- secondary Students Scheme for Means-tested Subsidy on Exchange to “Belt & Road” Regions for Post- secondary Students Non-means- tested Mainland Experience Scheme for Post- secondary Students Scheme for Non-means- tested Subsidy on Exchange to “Belt and Road” Regions for Post- secondary Students Total 專上學生 海外交流 資助計劃 專上學生 「一帶一路」 海外交流入息 審查資助計劃 專上學生內地 體驗免入息審 查資助計劃 專上學生 「一帶一路」 海外交流免入息 審查資助計劃 總額 Balance as at 1 July 2018 二零一八年七月一日之結餘 6,456 2,469 – – 8,925 Income 收益 Amount Received 已收數額 8,269 2,266 – – 10,535 Income Generated 產生之收益 143 49 – – 192 8,412 2,315 – – 10,727 Expenditure 支出 Bursaries 助學金 3,111 800 – – 3,911 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 6,022 2,396 – – 8,418 9,133 3,196 – – 12,329 Movement during year 2019 二零一九年之變動 (721) (881) – – (1,602) Balance as at 30 June 2019 二零一九年六月三十日之結餘 5,735 1,588 – – 7,323 Balance as at 1 July 2019 二零一九年七月一日之結餘 5,735 1,588 – – 7,323 Income 收益 Amount Received 已收數額 11,955 1,214 2,021 1,778 16,968 Income Generated 產生之收益 121 22 15 13 171 12,076 1,236 2,036 1,791 17,139 Expenditure 支出 Bursaries 助學金 3,412 524 711 725 5,372 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 5,257 1,389 – – 6,646 8,669 1,913 711 725 12,018 Movement during year 2020 二零二零年之變動 3,407 (677) 1,325 1,066 5,121 Balance as at 30 June 2020 二零二零年六月三十日之結餘 9,142 911 1,325 1,066 12,444