Financial Report 2022

The University of Hong Kong 香港大學 13 Statement of Financial Position 財務狀況表 As at 30 June 2022 二零二二年六月三十日 (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Note 附註 30 June 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 9,815,790 8,587,008 Right-of-use Assets 使用權資產 13 1,455,831 1,481,609 Intangible Assets 無形資產 14 10,772 8,954 Investments in Subsidiaries 附屬公司投資 15 49,163 35,900 Financial Investments at Amortised Cost 以攤銷成本列賬的財務投資 18 1,449,748 1,883,659 Financial Assets at Fair Value through Profit or Loss 按公平值計入損益賬的財務資產 19 15,582,117 17,519,701 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 208,764 179,949 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 785,387 695,911 Defined Benefit Retirement Scheme Assets 界定退休金計劃資產 22 14,801 20,231 29,372,373 30,412,922 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 Loans Receivable and Assets Classified as Held for Sale 應收貸款及持有待售的資產 20 105,638 113,453 Inventories 存貨 1,873 1,722 Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金 21 1,484,761 1,277,247 Bank Deposits with Original Maturity over Three Months 原到期日超過三個月的銀行存款 7,844,755 6,087,652 Cash and Cash Equivalents 現金及等同現金 23 1,725,153 2,552,518 11,665,771 10,553,846 TOTAL ASSETS 總資產 41,038,144 40,966,768 FUNDS 資金 UGC Funds 教資會資金 9 2,383,799 2,342,935 Restricted Funds 限制性資金 10 10,355,117 10,820,469 Other Funds 其他資金 11 15,825,030 16,336,600 TOTAL FUNDS 總資金 28,563,946 29,500,004 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 94,277 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 53,601 58,545 Deferred Capital Funds 遞延資本基金 28 4,502,197 3,577,850 4,769,292 3,829,747 Current Liabilities 流動負債 Accounts Payable and Accruals 應付賬項及應計項目 24 3,532,599 3,262,817 Amount due to a Joint Venture 合營企業之應付款項 – 2,040 Employee Benefit Accruals 僱員福利應計項目 25 793,530 822,407 Loans and Borrowings 貸款及借款 26 60,270 67,200 Lease Liabilities 租賃負債 13 48,283 44,476 Deferred Income 遞延收益 27 3,270,224 3,438,077 7,704,906 7,637,017 TOTAL LIABILITIES 總負債 12,474,198 11,466,764 TOTAL FUNDS AND LIABILITIES 總資金及負債 41,038,144 40,966,768 NET CURRENT ASSETS 流動資產淨額 3,960,865 2,916,829 TOTAL ASSETS LESS CURRENT LIABILITIES 總資產減流動負債 33,333,238 33,329,751 The 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財務報表。 2022 Financial Report 二零二二財務報告 14 Consolidated Statement of Cash Flows 合併現金流量表 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） 2022 2021 Cash Flows from Operating Activities 營運活動之現金流量 (Deficit)/Surplus for the Year 本年度（虧損）╱盈餘 (968,149) 3,417,307 Adjustments for: 調整以下項目： Depreciation of Property, Plant and Equipment 物業、機器及設備之折舊 522,611 455,089 Depreciation of Right-of-use Assets 使用權資產之折舊 140,673 127,713 Loss/(Gain) on Disposal of Property, Plant and Equipment 出售物業、機器及設備之 虧損╱（盈利） 680 (364) Loss on Disposal of a Joint Venture 出售聯營公司之虧損 646 – Amortisation of Intangible Assets 無形資產之攤銷 2,272 2,208 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 348 186 Share of Surplus of Joint Ventures 應佔合營企業盈餘 (14,520) (19,796) Interest Expenses on Lease Liabilities 租賃負債的利息支出 9,413 8,877 Pension Cost - Defined Benefit Plans 退休金成本－界定福利計劃 245 309 Interest and Investment Loss/(Gain) 利息及投資虧損╱（收益） 2,161,783 (3,301,846) Transfers from Deferred Capital Funds 轉撥自遞延資本基金 (108,265) (91,475) Variable Lease Payment 可變租賃付款 – (391) Operating Surplus before Working Capital Changes 未計算營運資金變動前之經營盈餘 1,747,737 598,048 Decrease/(Increase) in Amounts Due from Joint Ventures 應收合營企業款項之減少╱（增加） 2,774 (468) Decrease in Amount Due to a Joint Venture 應付一合營企業款項之減少 (2,040) (7) Decrease in Staff Loans Receivable 教職員貸款之減少 11,815 17,260 Decrease in Student Loans Receivable 學生貸款之減少 214 842 (Increase)/Decrease in Inventories 存貨之（增加）╱減少 (788) 1,157 Increase in Accounts Receivable, Prepayments and Deposits 應收賬項、預付款及押金之增加 (297,093) (104,676) Increase in Accounts Payable and Accruals 應付賬項及應計項目之增加 352,007 534,470 (Decrease)/Increase in Employee Benefit Accruals 僱員福利應計項目之（減少）╱增加 (47,909) 65,529 (Decrease)/Increase in Deferred Income 遞延收益之（減少）╱增加 (104,352) 639,314 Cash Generated from Operations 營運產生之現金 1,662,365 1,751,469 Loan Interest Income Received 已收取之貸款利息收益 1,205 1,386 Net Cash Generated from Operating Activities 營運活動之淨現金流入 1,663,570 1,752,855