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 49 政府補助撥款－續 附註： d. 專上學生海外交流資助計劃 本機構參與由政府成立的專上學生海外交流資助計 劃，提供入息審查及免入息審查的資助予專上學生 參加海外交流計劃。於本年度內收取的資助金及相 應支出列載如下： 2. GOVERNMENT SUBVENTIONS – Cont’d Notes: d. Subsidy on Exchange for Post-Secondary Students Schemes The HKSAR Government has launched Subsidy on Exchange for Post-Secondary Students Schemes, in which the Group has participated, to provide students with mean-tested and non- means-tested grants to take part in exchange programmes outside Hong Kong. Details of the subsidies received and the related expenditure during the Year are as follows: (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） Group 機構 Scheme for Subsidy on Exchange for Post- Secondary Students Scheme for Means-tested Subsidy on Exchange to “Belt & Road” Regions for Post- Secondary Students Non-means- tested Mainland Experience Scheme for Post- Secondary Students Scheme for Non- means-tested Subsidy on Exchange to “Belt and Road” Regions for Post- Secondary Students Total 專上學生 海外交流 資助計劃 專上學生 「一帶一路」 海外交流 入息審查 資助計劃 專上學生 內地體驗 免入息審查 資助計劃 專上學生 「一帶一路」 海外交流 免入息審查 資助計劃 總額 Balance as at 1 July 2020 二零二零年七月一日之結餘 9,142 911 1,325 1,066 12,444 Income 收益 Amount Received 已收數額 49 288 149 286 772 Income Generated 產生之收益 110 10 15 12 147 159 298 164 298 919 Movement during Year 2021 二零二一年之變動 159 298 164 298 919 Balance as at 30 June 2021 二零二一年六月三十日之結餘 9,301 1,209 1,489 1,364 13,363 Balance as at 1 July 2021 二零二一年七月一日 9,301 1,209 1,489 1,364 13,363 Income 收益 Amount Received 已收數額 9,279 1,380 1,796 1,881 14,336 Income Generated 產生之收益 (5) 4 5 5 9 9,274 1,384 1,801 1,886 14,345 Expenditure 支出 Bursaries 助學金 1,245 155 11 135 1,546 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 9,194 1,203 1,474 1,354 13,225 10,439 1,358 1,485 1,489 14,771 Movement during Year 2022 二零二二年之變動 (1,165) 26 316 397 (426) Balance as at 30 June 2022 二零二二年六月三十日之結餘 8,136 1,235 1,805 1,761 12,937 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 50 政府補助撥款－續 附註 d －續 2. GOVERNMENT SUBVENTIONS – Cont’d Note d – Cont’d (Expressed in thousands of Hong Kong dollars) （以港幣千元列賬） University 大學 Scheme for Subsidy on Exchange for Post- Secondary Students Scheme for Means-tested Subsidy on Exchange to “Belt & Road” Regions for Post- Secondary Students Non-means- tested Mainland Experience Scheme for Post- Secondary Students Scheme for Non- means-tested Subsidy on Exchange to “Belt and Road” Regions for Post- Secondary Students Total 專上學生 海外交流 資助計劃 專上學生 「一帶一路」 海外交流 入息審查 資助計劃 專上學生 內地體驗 免入息審查 資助計劃 專上學生 「一帶一路」 海外交流 免入息審查 資助計劃 總額 Balance as at 1 July 2020 二零二零年七月一日之結餘 8,839 414 840 709 10,802 Income 收益 Amount Received 已收數額 – 239 112 263 614 Income Generated 產生之收益 107 5 10 9 131 107 244 122 272 745 Movement during Year 2021 二零二一年之變動 107 244 122 272 745 Balance as at 30 June 2021 二零二一年六月三十日之結餘 8,946 658 962 981 11,547 Balance as at 1 July 2021 二零二一年七月一日 8,946 658 962 981 11,547 Income 收益 Amount Received 已收數額 9,079 1,180 1,530 1,681 13,470 Income Generated 產生之收益 (5) 4 5 5 9 9,074 1,184 1,535 1,686 13,479 Expenditure 支出 Bursaries 助學金 1,245 155 11 135 1,546 Refund of unspent fund balance to HKSAR Government 退回政府尚未使用之餘額 8,840 653 949 972 11,414 10,085 808 960 1,107 12,960 Movement during Year 2022 二零二二年之變動 (1,011) 376 575 579 519 Balance as at 30 June 2022 二零二二年六月三十日之結餘 7,935 1,034 1,537 1,560 12,066 Note: Since the subsidies are designated for a specific purpose with refund conditions for any unused balances, the accounting treatment of these subsidies follows HKAS 20 – Accounting for Government Grants and Disclosure of Government Assistance. Subsidy 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： 由於資助金具有特定用途及對尚未使用的部份附 有退款條件，此資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。本年度確認的資助金收入，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。