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 47 政府補助撥款－續 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 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 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 Balance as at 1 July 2021 二零二一年七月一日之結餘 5,385 – 5,385 Income 收益 Income Generated 產生之收益 99 – 99 99 – 99 Expenditure 支出 Others 其他 287 – 287 287 – 287 Movement during Year 2022 二零二二年之變動 (188) – (188) Balance as at 30 June 2022 二零二二年六月三十日之結餘 5,197 – 5,197 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 48 政府補助撥款－續 附註 c －續 2. GOVERNMENT SUBVENTIONS – Cont’d Note c – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 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 2020 二零二零年七月一日之結餘 2,449 1,741 4,190 Expenditure 支出 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 – 1,741 1,741 – 1,741 1,741 Movement during Year 2021 二零二一年之變動 – (1,741) (1,741) Balance as at 30 June 2021 二零二一年六月三十日之結餘 2,449 – 2,449 Balance as at 1 July 2021 and 30 June 2022 二零二一年七月一日及 二零二二年六月三十日之結餘 2,449 – 2,449 Note: Since the matching grants for Pilot Mainland Experience Scheme for Post-secondary Students are designated for a specific purpose with refund conditions for any unused grants, the accounting treatment of these grants follows HKAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Grant income recognised during the Year, equivalent to the amount spent, has been included under Grants from Government Agencies and Related Organisations in Note 2, with the unspent portion being presented under Deferred Income in Note 27. 附註： 由於專上學生內地體驗計劃的配對補助金具有特 定用途及對尚未使用的部份附有退款條件，此補 助金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 年度確認的補助金收入，即已使用的數額，已包 括在附註 2 內呈報的政府機構及有關組織獲取之 補助金內，而尚未使用的部份則呈報在附註 27 的遞延收益內。