香港浸會大學基金2021-2022年報

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 donations/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 a receivable 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 1/7/2021 2021 年 7 月 1 日基金結餘 (i) 26,832 1,168,739 312,218 289,401 1,797,190 Income 收入 Donations 捐款 151 23,372 535,322 - 558,845 Matching Grants 配對補助金 - - - 192,577 192,577 Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 151 23,372 535,322 192,577 751,422 Interest Income 利息收入 - - - 2,172 2,172 Realised Investment Income 已實現之投資收入 - 12,103 - - 12,103 Unrealised Investment Loss 未實現之投資虧損 - (143,499) - - (143,499) Total Interest and Net Investment Income/(Loss) 利息收入、投資淨收入 / （虧損）總額 (iii) - (131,396) - 2,172 (129,224) Total Income/(Loss) 總收入 / （虧損） (iv)=(ii)+(iii) 151 (108,024) 535,322 194,749 622,198 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 - (91) (40,423) - (40,514) Teaching and Research Enhancement 提升教學及研究 - (21,289) (440,347) (69,855) (531,491) Internationalisation and Student Exchange 國際化及學生交流 - - - (86) (86) Student Development 學生發展 - (1,883) (20,180) - (22,063) Scholarships, Prizes and Bursaries 獎學金、獎及助學金 - (15,764) (11,173) - (26,937) Operating and Administrative Expenses 營運及行政支出 (2) - (7) - (9) Others 其他 - (414) (12,009) - (12,423) Total Expenditure 總支出 (v) (2) (39,441) (524,139) (69,941) (633,523) Net Income/(Expenditure) 淨收入 / （支出）  (vi)=(iv)+(v) 149 (147,465) 11,183 124,808 (11,325) Inter-Fund Transfer (Note 註 e) 基金之間相互轉帳 (vii) - 68 (68) - - Fund Balance as at 30/6/2022 2022 年 6 月 30 日基金結餘 (viii)=(i)+(vi)+(vii) 26,981 1,021,342 323,333 414,209 1,785,865 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支持。 For the financial year from 1 July 2021 to 30 June 2022 由 2021 年 7 月 1 日至 2022 年 6 月 30 日之財政年度 Financial Report 財務報告