Financial Report 2021

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 49 Note b – Cont’d (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 Balance as at 1 July 2020 二零二零年七月一日之結餘 204,870 238,848 443,718 Income 收益 Donations/Research Grants/ Research Contracts Received 已收捐獻╱研究撥款╱ 研究合約 400,427 255,485 655,912 400,427 255,485 655,912 Expenditure 支出 Research Projects 研究計劃 131,848 18,513 150,361 Research Equipment 研究器材 4,293 – 4,293 Setting Up of Research Facilities 設立研究設備 2,441 – 2,441 Research Activities for Students 供學生參與的研究活動 2,775 – 2,775 Others 其他 7,271 – 7,271 148,628 18,513 167,141 Movement during year 2021 二零二一年之變動 251,799 236,972 488,771 Balance as at 30 June 2021 二零二一年六月三十日之結餘 456,669 475,820 932,489 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 Ass i s t ance . I ncome r ecogn i sed du r i ng t he yea r , equivalent to the amount spent, has been included under Revenue, with the unspent portion being presented under Deferred Income in Note 27. 附註 b －續 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 27 的遞延 收益內。 2. GOVERNMENT SUBVENTIONS – Cont’d 政府補助撥款－續 Notes to the Consolidated Financial Statements 合併財務報表附註 2021 Financial Report 二零二一財務報告 50 Notes: 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 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 Balance as at 1 July 2020 二零二零年七月一日之結餘 5,573 1,741 7,314 Income 收益 Income Generated 產生之收益 99 – 99 99 – 99 Expenditure 支出 Others 其他 287 – 287 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 – 1,741 1,741 287 1,741 2,028 Movement during year 2021 二零二一年之變動 (188) (1,741) (1,929) Balance as at 30 June 2021 二零二一年六月三十日之結餘 5,385 – 5,385 附註： 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： 2. GOVERNMENT SUBVENTIONS – Cont’d 政府補助撥款－續