Financial Report 2022

The University of Hong Kong 香港大學 11 Statement of Comprehensive Income 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 6,103,840 5,794,595 Tuition, Programmes and Other Fees 學費、課程及其他收費 3 3,084,553 2,481,753 Donations and Benefactions 外界捐助 4 1,013,129 577,350 Auxiliary Services 輔助設施 5 368,327 366,237 Interest and Investment (Loss)/Gain 利息及投資（虧損）╱收益 6 (2,098,868) 3,245,575 Other Income, Net 淨其他收益 7 1,095,940 1,020,446 9,566,921 13,485,956 Expenditure 支出 8 Teaching, Learning and Research 學習及科研 Teaching and Research 教學及科研 7,313,184 7,024,668 Library 圖書館 211,658 239,388 Central Computing Facilities 中央計算設施 170,351 169,485 Other Academic Services 其他教學設施 254,494 241,781 Institutional Support 教學支持 Management and General 管理及一般項目 344,335 323,271 Premises and Related Expenses 校舍及有關開支 1,291,350 1,344,930 Student and General Education Services 學生及一般教育設施 670,471 561,357 Other Activities 其他活動 241,951 256,045 10,497,794 10,160,925 (Deficit)/Surplus for the Year 本年度（虧損）╱盈餘 (930,873) 3,325,031 Other Comprehensive (Loss)/Income 其他綜合（虧損）╱收益 Item that will not be recognised subsequently in the Statement of Comprehensive Income 其後不會於綜合收益表確認的 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 Total Comprehensive (Loss)/Income for the Year 本年度總綜合（虧損）╱收益 (936,058) 3,333,730 Attributable to: 歸屬於： UGC Funds 教資會資金 88,900 390,204 Restricted Funds 限制性資金 (960,997) 735,050 Other Funds 其他資金 (63,961) 2,208,476 (936,058) 3,333,730 2022 Financial Report 二零二二財務報告 12 Consolidated Statement of Financial Position 合併財務狀況表 As at 30 June 2022 二零二二年六月三十日 The consolidated financial statements on pages 10 to 113 were approved by the Council on 27 September 2022. 香港大學校務委員會於二零二二年九月二十七日核准列載於第十至一百一十三頁的合併財務報表。 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 2022 30 June 2021 ASSETS 資產 Non-Current Assets 非流動資產 Property, Plant and Equipment 物業、機器及設備 12 10,264,655 8,936,554 Right-of-use Assets 使用權資產 13 2,135,476 1,835,811 Intangible Assets 無形資產 14 11,344 9,207 Interests in Associates 聯營公司之投資 16 – 5,900 Interests in Joint Ventures 合營企業之投資 17 290,938 278,265 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,451,294 1,885,183 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 15,615,862 17,555,384 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 2,957 3,171 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 794,953 732,248 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 14,801 20,231 30,582,280 31,261,954 Current Assets 流動資產 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 503,591 521,254 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 268,842 348,186 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 107,190 113,453 Inventories 存貨 3,014 2,226 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,489,462 1,255,074 Amount due from a Joint Venture 合營企業之應收款項 17 16,936 19,710 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 8,147,451 6,629,463 Cash and Cash Equivalents 現金及等同現金 23 2,264,926 2,954,454 12,801,412 11,843,820 TOTAL ASSETS 總資產 43,383,692 43,105,774 FUNDS 資金 UGC Funds 教資會資金 9 2,383,799 2,342,953 Restricted Funds 限制性資金 10 10,355,117 10,820,469 Other Funds 其他資金 11 17,243,126 17,797,519 TOTAL FUNDS 總資金 29,982,042 30,960,941 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 94,406 55,481 Employee Benefit Accruals 僱員福利應計項目 25 24,209 42,863 Loans and Borrowings 貸款及借款 26 95,008 95,008 Lease Liabilities 租賃負債 13 290,348 141,149 Deferred Capital Funds 遞延資本基金 28 4,514,788 3,600,457 5,018,759 3,934,958 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 24 3,956,541 3,643,459 Amount due to a Joint Venture 合營企業之應付款項 17 – 2,040 Employee Benefit Accruals 僱員福利應計項目 25 859,164 888,419 Loans and Borrowings 貸款及借款 26 60,270 67,200 Lease Liabilities 租賃負債 13 97,804 91,288 Deferred Income 遞延收益 27 3,409,112 3,517,469 8,382,891 8,209,875 TOTAL LIABILITIES 總負債 13,401,650 12,144,833 TOTAL FUNDS AND LIABILITIES 總資金及負債 43,383,692 43,105,774 NET CURRENT ASSETS 流動資產淨額 4,418,521 3,633,945 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 35,000,801 34,895,899