Financial Report 2022

The University of Hong Kong 香港大學 9 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 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，二零二二年九月二十七日 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL 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, 27 September 2022 2022 Financial Report 二零二二財務報告 10 Consolidated Statement of Comprehensive Income 合併綜合收益表 For the year ended 30 June 2022 截至二零二二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 2022 2021 Revenue 收益 Government Subventions 政府補助撥款 2 6,164,559 5,917,304 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 4,114,089 3,459,675 Donations and Benefactions 外界捐助 4 1,017,597 579,719 Auxiliary Services 輔助設施 5 351,039 345,805 Interest and Investment (Loss)/Gain 利息及投資（虧損）╱收益 6 (2,161,783) 3,301,846 Other Income, Net 淨其他收益 7 1,142,769 1,044,264 10,628,270 14,648,613 Expenditure 支出 8 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 7,678,155 7,389,199 Library 圖書館 210,428 240,778 Central Computing Facilities 中央計算設施 227,698 228,655 Other Academic Services 其他教學設施 497,635 499,054 Institutional Support 教學支持 Management and General 管理及一般項目 569,612 536,966 Premises and Related Expenses 校舍及有關開支 1,468,355 1,509,766 Student and General Education Services 學生及一般教育設施 690,154 586,118 Other Activities 其他活動 268,554 260,380 11,610,591 11,250,916 (Deficit)/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（虧損）╱盈餘 (982,321) 3,397,697 Share of Surplus of Joint Ventures 應佔合營企業盈餘 17 14,520 19,796 Share of Deficit of Associates 應佔聯營公司虧損 (348) (186) (Deficit)/Surplus for the Year 本年度（虧損）╱盈餘 (968,149) 3,417,307 Other Comprehensive (Loss)/Income 其他綜合（虧損）╱收益 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 (4,364) 12,483 Share of other comprehensive (loss)/income of a Joint Venture 應佔合營企業其他綜合 （虧損）╱收益 17 (1,201) 452 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 (5,185) 8,699 (10,750) 21,634 Total Comprehensive (Loss)/Income for the Year 本年度總綜合（虧損）╱收益 (978,899) 3,438,941 Attributable to: 歸屬於： UGC Funds 教資會資金 88,882 389,803 Restricted Funds 限制性資金 (960,997) 735,050 Other Funds 其他資金 (106,784) 2,314,088 (978,899) 3,438,941