HKBU Foundation Annual Report 2018-19

Financial Report 財務報告 62 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 the appointed investment managers are stated at market value. (d) The donations/grants presented at the report, at which are recognised upon the receipt of cash in general, will be different from those of the audited financial report of HKBU, which are prepared on an accrual basis. (e) The inter-fund transfer represents the support of Other Funds on the activities of Endowment Funds. 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) (Note 註 b) (Note 註 c) Fund Balance as at 01/07/2018 2018 年 7 月 1 日基金結餘 (i) 27,882 887,810 25,305 26,703 967,700 Income 收入 Donations 捐款 148 1,107 44,707 - 45,962 Matching Grants 配對補助金 - - - - - Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 148 1,107 44,707 - 45,962 Interest Income 利息收入 - - - 3,171 3,171 Realised Investment Income 已實現之投資收入 - 26,224 - - 26,224 Unrealised Investment Income 未實現之投資收入 - 9,597 - - 9,597 Total Interest and Net Investment Income 利息收入、投資淨收入總額 (iii) - 35,821 - 3,171 38,992 Total Income 總收入 (iv)=(ii)+(iii) 148 36,928 44,707 3,171 84,954 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 - (39) - - (39) Teaching and Research Enhancement 提升教學及研究 - (16,932) (11,970) (15,943) (44,845) Internationalisation and Student Exchange 國際化及學生交流 - - - (706) (706) Student Development 學生發展 - (1,068) (5,668) - (6,736) Scholarships, Prizes and Bursaries 獎學金、獎及助學金 - (13,511) (6,537) - (20,048) Operating and Administrative Expenses 營運及行政支出 (1) - (38) - (39) Others 其他 - (376) (34,348) - (34,724) Total Expenditure 總支出 (v) (1) (31,926) (58,561) (16,649) (107,137) Net Income / (Expenditure) 淨收入 ／（支出）  (vi)=(iv)+(v) 147 5,002 (13,854) (13,478) (22,183) Inter-Fund Transfer (Note 註 e) 基金之間相互轉帳 (vii) - 50 (50) - - Fund Balance as at 30/6/2019 2019 年 6 月 30 日基金結餘 (viii)=(i)+(vi)+(vii) 28,029 892,862 11,401 13,225 945,517 For the financial year from 1 July 2018 to 30 June 2019 由 2018 年 7 月 1 日至 2019 年 6 月 30 日之財政年度 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) 配對補助金之用途乃根據大學教育資助委員會及教育局制定的相關指引。 (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／配對補助金以現金入帳方式計算，金額會與以應計制入帳 的經審計後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。 Financial Report 財務報告