Financial Report 2021

Statement of Financial Position 財務狀況表 As at 30 June 2021 The University of Hong Kong 香港大學 13 二零二一年六月三十日 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 2021 30 June 2020 ASSETS 資產 Non-Current Assets 非流動資產 Property, Plant and Equipment 物業、機器及設備 12 8,587,008 7,509,335 Right-of-use Assets 使用權資產 13 1,481,609 1,205,933 Intangible Assets 無形資產 14 8,954 7,813 Investments in Subsidiaries 附屬公司投資 15 35,900 59,021 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,883,659 1,583,067 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 17,519,701 14,084,493 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 179,949 140,949 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 695,911 772,790 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 20,231 11,841 30,412,922 25,375,242 Current Assets 流動資產 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 521,254 510,097 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 – 111,395 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 113,453 130,851 Inventories 存貨 1,722 2,638 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,277,247 1,157,311 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 6,087,652 7,070,766 Cash and Cash Equivalents 現金及等同現金 23 2,552,518 1,588,127 10,553,846 10,571,185 TOTAL ASSETS 總資產 40,966,768 35,946,427 FUNDS 資金 UGC Funds 教資會資金 9 2,342,935 2,171,218 Restricted Funds 限制性資金 10 10,820,469 9,300,563 Other Funds 其他資金 11 16,336,600 14,694,493 TOTAL FUNDS 總資金 29,500,004 26,166,274 LIABILITIES 負債 Non-Current Liabilities 非流動負債 Accounts Payable and Accruals 應付賬項及應計項目 24 55,481 42,353 Employee Benefit Accruals 僱員福利應計項目 25 42,863 46,067 Loans and Borrowings 貸款及借款 26 95,008 95,008 Lease Liabilities 租賃負債 13 58,545 96,841 Deferred Capital Funds 遞延資本基金 28 3,577,850 3,083,688 3,829,747 3,363,957 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 24 3,262,817 2,752,493 Amount due to a Joint Venture 合營企業之應付款項 2,040 2,047 Employee Benefit Accruals 僱員福利應計項目 25 822,407 762,909 Loans and Borrowings 貸款及借款 26 67,200 77,550 Lease Liabilities 租賃負債 13 44,476 44,956 Deferred Income 遞延收益 27 3,438,077 2,776,241 7,637,017 6,416,196 TOTAL LIABILITIES 總負債 11,466,764 9,780,153 TOTAL FUNDS AND LIABILITIES 總資金及負債 40,966,768 35,946,427 NET CURRENT ASSETS 流動資產淨額 2,916,829 4,154,989 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 33,329,751 29,530,231 XIANG ZHANG 張翔 MARGARET LEUNG 梁高美懿 TONY T.S. LO 勞同聲 President and Vice-Chancellor 校長 Treasurer 司庫 Director of Finance 財務處長 Hong Kong, 28 September 2021 二零二一年九月二十八日　香港 Consolidated Statement of Cash Flows 合併現金流量表 For the year ended 30 June 2021 2021 Financial Report 二零二一財務報告 14 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） 2021 2020 Cash Flows from Operating Activities 營運活動之現金流量 Surplus for the Year 本年度盈餘 3,417,307 1,434,294 Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 455,089 435,700 Depreciation of Right-of-use Assets 使用權資產之折舊 127,713 104,697 Gain on Disposal of Property, Plant and Equipment 出售物業、機器及設備之 盈利 (364) (4,112) Amortisation of Intangible Assets 無形資產之攤銷 2,208 3,388 Loss on Remeasurement of Lease Liabilities 重新計量租賃負債的損失 231 – Share of Loss of Associates 應佔聯營公司虧損 186 575 Share of Surplus of Joint Ventures 應佔合營企業盈餘 (19,796) (12,462) Interest Expenses 利息支出 – 1,382 Interest Expenses on Lease Liabilities 租賃負債的利息支出 8,877 8,538 Pension Cost – Defined Benefit Plans 退休金成本－界定福利計劃 309 262 Interest and Investment Gain 利息及投資收益 (3,301,846) (533,223) Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (91,475) (94,372) Variable Lease Payment 可變租賃付款 (391) (404) Impairment on Assets Classified as Held for Sale 持有待售的資產減值 – 1,512 Operating Surplus before Working Capital Changes 未計算營運資金變動前之 經營盈餘 598,048 1,345,775 Increase in Amounts Due from Joint Ventures 應收合營企業款項之增加 (468) (17,371) Decrease in Amount Due to a Joint Venture 應付一合營企業款項之減少 (7) (33) Decrease in Staff Loans Receivable 教職員貸款之減少 17,260 19,265 Decrease/(Increase) in Student Loans Receivable 學生貸款之減少╱（增加） 842 (180) Decrease in Inventories 存貨之減少 1,157 1,011 Increase in Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及 押金之增加 (104,676) (474,876) Increase in Accounts Payable and Accruals 應付賬項及應計項目之增加 534,470 222,004 Increase/(Decrease) in Employee Benefit Accruals 僱員福利應計項目之 增加╱（減少） 65,529 (2,737) Increase in Deferred Income 遞延收益之增加 639,314 403,122 Cash Generated from Operations 營運產生之現金 1,751,469 1,495,980 Loan Interest Income Received 已收取之貸款利息收益 1,386 2,991 Net Cash Generated from Operating Activities 營運活動之淨現金流入 1,752,855 1,498,971