Financial Report 2020

53 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 d — 續 附註：由於資助金具有特定用途及對尚未使用 的部份附有退款條件，此資助金已按照 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。本年度確認的資助金收入，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 d – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 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 5,952 2,165 – – 8,117 Income 收益 Amount Received 已收數額 7,767 1,866 – – 9,633 Income Generated 產生之收益 131 39 – – 170 7,898 1,905 – – 9,803 Expenditure 支出 Bursaries 助學金 2,968 800 – – 3,768 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 5,657 2,090 – – 7,747 8,625 2,890 – – 11,515 Movement during year 2019 二零一九年之變動 (727) (985) – – (1,712) Balance as at 30 June 2019 二零一九年六月三十日之結餘 5,225 1,180 – – 6,405 Balance as at 1 July 2019 二零一九年七月一日之結餘 5,225 1,180 – – 6,405 Income 收益 Amount Received 已收數額 11,655 723 1,543 1,378 15,299 Income Generated 產生之收益 116 14 8 7 145 11,771 737 1,551 1,385 15,444 Expenditure 支出 Bursaries 助學金 3,273 489 711 676 5,149 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 4,884 1,014 – – 5,898 8,157 1,503 711 676 11,047 Movement during year 2020 二零二零年之變動 3,614 (766) 840 709 4,397 Balance as at 30 June 2020 二零二零年六月三十日之結餘 8,839 414 840 709 10,802 Note: Since the subsidies are designated for a specific purpose with refund conditions for any unused balances, the accounting treatment of these subsidies follows HKAS 20 — Accounting for Government Grants and Disclosure of Government Assistance. Subsidy 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 54 3. TUITION, PROGRAMMES AND OTHER FEES 學費、課程及其他收費 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 UGC-Funded programmes 教資會撥款資助之課程 Tuition 學費 1,123,414 1,096,088 Programmes and Other Fees 課程及其他收費 24,277 30,744 Non UGC-Funded programmes 非教資會撥款資助之課程 Tuition 學費 2,076,948 1,896,942 Programmes and Other Fees 課程及其他收費 55,521 92,625 3,280,160 3,116,399 University 大學 UGC-Funded programmes 教資會撥款資助之課程 Tuition 學費 1,123,414 1,096,088 Programmes and Other Fees 課程及其他收費 24,277 30,744 Non UGC-Funded programmes 非教資會撥款資助之課程 Tuition 學費 1,095,008 940,489 Programmes and Other Fees 課程及其他收費 36,123 77,935 2,278,822 2,145,256 4. DONATIONS AND BENEFACTIONS 外界捐助 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） 2020 2019 Group 機構 Capital Projects 基建項目 54,577 12,647 Scholarships, Prizes and Bursaries 獎學金、獎金及助學金 101,780 52,135 Donations for Research Activities 科研活動捐助 836,737 308,470 Others 其他 239,180 69,072 1,232,274 442,324 University 大學 Capital Projects 基建項目 54,577 12,647 Scholarships, Prizes and Bursaries 獎學金、獎金及助學金 100,907 48,192 Donations for Research Activities 科研活動捐助 836,737 308,419 Others 其他 239,064 69,745 1,231,285 439,003 Note: Donations and Benefactions totalling HK$108 million (2019: HK$134 million) have been received from the Hong Kong Jockey Club Charities Trust during the year. 附註：本年度已收取香港賽馬會慈善信託基金捐助 合共港幣一億零八百萬元（二零一九年為港幣 一億三千四百萬元）。