HKBU Foundation Annual Report 2020-21

66 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 managed by the appointed investment managers are stated at market value. (d) The donation/grants presented in this report are recognised upon the receipt of cash in general which is different from those of the audited financial report of HKBU that is prepared on an accrual basis, except for research matching grant which is recognised on receivable basis. (e) The inter-fund transfer represents the support of Other Funds and Matching Grants 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 1/7/2020 2020 年 7 月 1 日基金結餘 (i) 28,214 961,266 298,050 303,665 1,591,195 Income 收入 Donations 捐款 141 54,356 144,765 - 199,262 Matching Grants 配對補助金 - - - 8,805 8,805 Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 141 54,356 144,765 8,805 208,067 Interest Income 利息收入 - - - 3,467 3,467 Realised Investment Gain 已實現之投資收益 - 66,970 - - 66,970 Unrealised Investment Income 未實現之投資收入 - 116,702 - - 116,702 Total Interest and Net Investment Income 利息收入、投資淨收入總額 (iii) - 183,672 - 3,467 187,139 Total Income 總收入 (iv)=(ii)+(iii) 141 238,028 144,765 12,272 395,206 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 (1,521) (29) (8,800) (5,000) (15,350) Teaching and Research Enhancement 提升教學及研究 - (22,477) (81,767) (16,536) (120,780) Internationalisation and Student Exchange 國際化及學生交流 - - - - - Student Development 學生發展 - (1,521) (16,773) - (18,294) Scholarships, Prizes and Bursaries 獎學金、獎及助學金 - (12,202) (12,315) - (24,517) Operating and Administrative Expenses 營運及行政支出 (2) - (5) - (7) Others 其他 - (362) (9,901) - (10,263) Total Expenditure 總支出 (v) (1,523) (36,591) (129,561) (21,536) (189,211) Net Income / (Expenditure) 淨收入 ／（支出）  (vi)=(iv)+(v) (1,382) 201,437 15,204 (9,264) 205,995 Inter-Fund Transfer (Note 註 e) 基金之間相互轉帳 (vii) - 6,036 (1,036) (5,000) - Fund Balance as at 30/6/2021 2021 年 6 月 30 日基金結餘 (viii)=(i)+(vi)+(vii) 26,832 1,168,739 312,218 289,401 1,797,190 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/配對補助金一般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，研究配對補助金則除外，以應收帳 款方式計算。 (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及配對補助 金支持。 Financial Report 財務報告 For the financial year from 1 July 2020 to 30 June 2021 由 2020 年 7 月 1 日至 2021 年 6 月 30 日之財政年度