Financial Report 2022

Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 45 政府補助撥款－續 附註： b. 研究配對補助金計劃 為多元化並加強對研發的財務支持，政府於二零 一九年八月設立港幣三十億元的研究配對補助金計 劃，對由院校籌得的用於研究相關的私人捐款、研 究補助金和研究合同給予配對，當中首港幣五千 萬元的捐款可獲得一港元對一港元的等額配對， 而其餘的捐款則獲半數配對。由於本大學適用的 配對補助金已經達到上限，本年度並沒有相關配 對補助金發放予本大學（二零二一年度：獲發港幣 二億五千五百萬元）。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 Notes: b. Research Matching Grant Scheme The Government established a HK$3 billion Research Matching Grant Scheme in August 2019 to diversify and strengthen financial support for research and development. Under the Scheme, all private donations, research grants and research contracts received by the institutions for research-related purpose are matched, on a dollar-for-dollar matching basis up to HK$50 million and thereafter on a 50% basis. No matching grant was released to the University in the current financial year (2021: HK$255 million was released) as the matching “ceiling” applicable to the University has already been attained. 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 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 Notes to the Consolidated Financial Statements 合併財務報表附註 2022 Financial Report 二零二二財務報告 46 政府補助撥款－續 附註 b －續 2. GOVERNMENT SUBVENTIONS – Cont’d 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 2021 二零二一年七月一日之結餘 456,669 475,820 932,489 Income 收益 Amount refunded 已歸還之數額 – (125) (125) – (125) (125) Expenditure 支出 Research Projects 研究計劃 69,264 40,334 109,598 Research Equipment 研究器材 509 – 509 Setting Up of Research Facilities 設立研究設備 12,876 – 12,876 Research Activities for Students 供學生參與的研究活動 4,414 – 4,414 Others 其他 9,586 – 9,586 96,649 40,334 136,983 Movement during Year 2022 二零二二年之變動 (96,649) (40,459) (137,108) Balance as at 30 June 2022 二零二二年六月三十日之結餘 360,020 435,361 795,381 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 Assistance. Income recognised during the Year, equivalent to the amount spent, has been included under Revenue, with the unspent portion being presented under Deferred Income in Note 27. 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。