Financial Report 2021

Independent Auditor’s Report to the Council of The University of Hong Kong 獨立核數師報告　致香港大學校務委員會 The University of Hong Kong 香港大學 9 AUD I TOR ’ S RE SPONS I B I L I T I E S FOR THE AUDI T OF THE CONSOL IDATED F INANCIAL STATEMENTS – Cont’d • Conclude on the appropriateness of the Council of the University’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit Committee of the University regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. PricewaterhouseCoopers Certified Public Accountants Hong Kong, 28 September 2021 核數師就審計合併財務報表承擔的 責任 — 續 • 對大學校務委員會採用持續經營會計基礎的 恰當性作出結論。根據所獲取的審計憑證， 確定是否存在與事項或情況有關的重大不確 定性，從而可能導致對機構的持續經營能 力產生重大疑慮。如果我們認為存在重大不 確定性，則有必要在核數師報告中提請使用 者注意合併財務報表中的相關披露。假若有 關的披露不足，則我們應當發表非無保留意 見。我們的結論是基於核數師報告日止所取 得的審計憑證。然而，未來事項或情況可能 導致機構不能持續經營。 • 評價合併財務報表的整體列報方式、結構和 內容，包括披露，以及合併財務報表是否中 肯反映交易和事項。 • 就機構內實體或業務活動的財務信息獲取充 足、適當的審計憑證，以便對合併財務報表 發表意見。我們負責機構審計的方向、監督 和執行。我們為審計意見承擔全部責任。 除其他事項外，我們與大學審核委員會溝通了計 劃的審計範圍、時間安排、重大審計發現等，包 括我們在審計中識別出內部控制的任何重大缺 陷。 羅兵咸永道會計師事務所 執業會計師 香港，二零二一年九月二十八日 Consolidated Statement of Comprehensive Income 合併綜合收益表 For the year ended 30 June 2021 2021 Financial Report 二零二一財務報告 10 截至二零二一年六月三十日止年度 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 2021 2020 Revenue 收益 Government Subventions 政府補助撥款 2 5,917,304 6,103,359 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 3,459,675 3,280,160 Donations and Benefactions 外界捐助 4 579,719 1,232,274 Auxiliary Services 輔助設施 5 345,805 394,497 Interest and Investment Gain 利息及投資收益 6 3,301,846 533,223 Other Income 其他收益 7 1,044,264 970,626 14,648,613 12,514,139 Expenditure 支出 8 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 7,389,199 7,141,147 Library 圖書館 240,778 267,883 Central Computing Facilities 中央計算設施 228,655 215,357 Other Academic Services 其他教學設施 499,054 431,787 Institutional Support 教學支持 Management and General 管理及一般項目 536,966 581,370 Premises and Related Expenses 校舍及有關開支 1,509,766 1,591,150 Student and General Education Services 學生及一般教育設施 586,118 587,901 Other Activities 其他活動 260,380 275,137 11,250,916 11,091,732 Surplus for the Year before Share of Joint Ventures and Associates 應佔合營企業及聯營 公司前之本年度盈餘 3,397,697 1,422,407 Share of Surplus of Joint Ventures 應佔合營企業盈餘 17(i) 19,796 12,462 Share of Deficit of Associates 應佔聯營公司虧損 (186) (575) Surplus for the Year 本年度盈餘 3,417,307 1,434,294 Other Comprehensive Income/(Loss) 其他綜合收益╱（虧損） Items that may be recognised in the Consolidated Statement of Comprehensive Income 其後或確認於合併 綜合收益表的項目 Exchange Differences 匯兌調整 12,483 (5,402) Share of other comprehensive income/(loss) of a Joint Venture 應佔合營企業其他 綜合收益╱（虧損） 17(i) 452 (1,907) Items that will not be recognised subsequently in the Consolidated Statement of Comprehensive Income 其後不會於合併綜合 收益表確認的項目 Re-measurement of defined benefit retirement scheme assets 界定退休金計劃資產 重估 22 8,699 640 21,634 (6,669) Total Comprehensive Income for the Year 本年度總綜合收益 3,438,941 1,427,625 Attributable to: 歸屬於： UGC Funds 教資會資金 389,803 231,618 Restricted Funds 限制性資金 735,050 (154,299) Other Funds 其他資金 2,314,088 1,350,306 3,438,941 1,427,625