Annual Report 2016-17

58 Financial Report 財務報告 Notes : (a) The donations with designated purposes specified by the donors have been fully transferred to the accounts designated for the respective purposes and are thus regarded as fully expended in this report. (b) The utilisation of Matching Grants is subject to the respective guidelines issued by the University Grants Committee and the Education Bureau. (c) All investment portfolios held by appointed investment managers are stated at market value. (d) The donation presented at the report, at which is recognised upon the receipt of cash in general, will be different from those in the audited financial report of HKBU, which is prepared on an accrual basis. (e) The inter-fund transfer represents the support of Other Funds on the activities of Endowment Funds. (f) An amount of HK$3 million previously regarded as fully expended for student development was reversed and used to support the activities of Endowment Funds. 註 : (a) 有指定用途之捐款已根據捐款人之意願撥入相關帳戶，故此類捐款於此報 告內已被視作支出。 (b) 配對補助金之用途根據大學教育資助委員會及教育局的相關指引制定。 (c) 由委任的投資經理管理之投資組合均按市值入帳。 (d) 本報告內捐款以現金入帳方式計算，金額會與以應計制入帳的經審計大學 財務報告有所分別。 (e) 基金相互轉帳是指不可動用本金之捐贈基金的活動由其他基金支持。 (f) 一筆於早前被視作學生發展為數三百萬元的支出經已回撥，並投放於支持 不可動用本金之捐贈基金的活動。 Campus Endowment Other Funds Matching Total Development Funds Grants 校園發展 不可動用本金 其他基金 配對補助金 總計 之捐贈基金 HK$'000 HK$'000 HK$'000 HK$'000 HK$'000 (Note 註 a ﹠ f) (Note 註 b) (Note 註 c) Fund Balance as at 1/7/2016 2016 年 7 月 1 日基金結餘 (i) 22,583 774,985 40,621 65,287 903,476 Income 收入 Donations 捐款 5,152 19,637 75,902 - 100,691 Matching Grants 配對補助金 - - - 1,621 1,621 Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 5,152 19,637 75,902 1,621 102,312 Interest Income 利息收入 - - - 1,080 1,080 Realised Investment Income 已實現之投資收入 - 23,840 - - 23,840 Unrealised Investment Income 未實現之投資收入 - 48,529 - - 48,529 Total Interest and Net Investment Income 利息收入、投資淨收入總額 (iii) - 72,369 - 1,080 73,449 Total Income 總收入 (iv)=(ii)+(iii) 5,152 92,006 75,902 2,701 175,761 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 - (42) - - (42) Teaching and Research Enhancement 提升教學及研究 - (13,921) (32,275) (34,114) (80,310) Internationalisation and Student Exchange 國際化及學生交流 - - - (1,335) (1,335) Student Development 學生發展 - (1,051) (4,699) - (5,750) Scholarships, Prizes and Bursaries 獎學金、獎及助學金 - (12,150) (12,817) - (24,967) Operating and Administrative Expenses 營運及行政支出 (2) - (5) - (7) Others 其他 - (351) (22,214) - (22,565) Total Expenditure 總支出 (v) (2) (27,515) (72,010) (35,449) (134,976) Net Income / (Expenditure) 淨收入 ／（支出）  (vi)=(iv)+(v) 5,150 64,491 3,892 (32,748) 40,785 Inter-Fund Transfer (Note 註 e) 基金相互轉帳 (vii) - 16,774 (16,774) - - Fund Balance as at 30/6/2017 2017 年 6 月 30 日基金結餘 (viii)=(i)+(vi)+(vii) 27,733 856,250 27,739 32,539 944,261 For the financial year from 1 July 2016 to 30 June 2017 由 2016 年 7 月 1 日至 2017 年 6 月 30 日之財政年度 Financial Report 財 務 報 告