Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 37 主要會計政策－續 (s) 資金 (i) 教資會資金 教資會資金包括一般及發展儲備基金， 及未動用之教資會配對補助金及研究配 對補助金。 (1) 一般及發展儲備基金 一般及發展儲備基金指本大學未動 用之可在期末結轉之教資會基金。 一般及發展儲備基金於「三年撥款 期」結束時之結餘以大學獲核准之 經常性補助金（資助期間用於特殊 用途之指定補助金除外）之百分之 二十加減資助期間作出之任何補充 撥款╱調整（如適宜）為限。倘一般 及發展儲備基金於「三年撥款期」結 束時之結餘超過資助期間之核准上 限，則超出部分應償還予教資會。 (ii) 限制性資金 限制性資金是本機構持有的資金，不論 其產生方式，指定作本機構未來的特定 開支。 (1) 一般留本基金 一般留本基金是一項資本基金投放 於長期投資項目中，而其產生的投 資收益則用以支持大學的經常支出 及保存資本基金的實際價值。教資 會在決定分配三年整體補助金給與 大學時，會將一般留本基金的投資 收入亦計算於大學的假設收入內。 大學有權使用這一般留本基金於一 些非整體撥款資助的項目。 (2) 一般儲備金 一般儲備金乃根據教資會宣佈的整 體撥款、三年預算案和大學的需求 而按三年期釐定，以提供一個財政 資源支持大學不斷倡導而又可能需 要額外預算經費推行的項目。本儲 備金的調整主要轉賬自或轉至一般 留本基金。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (s) Funds (i) UGC Funds UGC Funds include General and Development Reserve Fund, and unspent balances of UGC Matching Grants and Research Matching Grants. (1) General and Development Reserve Fund The General and Development Reserve Fund (“GDRF”) represents the unspent UGC funds of the University which are allowed to be carried forward at the period end. The balance of the GDRF at the end of the triennium is limited to a maximum of 20% of the University’s approved recurrent grants other than the earmarked grants for specific purposes for that funding period ending plus or minus any supplementary grants/ adjustments made during the funding period as appropriate. Should the balance of the GDRF at the end of the triennium exceed the ceiling allowed for that funding period, the excess amount is refundable to the UGC. (ii) Restricted Funds Restricted Funds are funds held by the Group, whether generated by it or otherwise, designated to fund specific expenditure of the institution in the future. (1) General Endowment Fund The General Endowment Fund represents a capital fund which is being invested for the longterm and the income generated will be used to support recurrent expenditure of the University and to preserve the real value of the capital fund. The UGC takes the investment income of the General Endowment Fund into account as part of the assumed income of the University in determining the triennial block grant allocation to the University. The Fund is for the discretionary use of the University on non-Block Grant financed activities. (2) General Reserve The General Reserve is fixed on a triennial basis in relation to the block grant announced by the UGC, the triennial budget forecast and the University’s requirements to provide a source of funds for initiatives instituted by the University from time to time which may require extra-budgetary finance. Adjustments to the reserve are made by transfer to or from the General Endowment Fund.
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