香港浸會大學基金2022-2023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. (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 1/7/2022 2022 年 7 月 1 日基金結餘 (i) 26,981 1,021,342 323,333 414,209 1,785,865 Income 收入 Donations 捐款 151 9,265 395,252 - 404,668 Matching Grants 配對補助金 - - - 162,265 162,265 Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 151 9,265 395,252 162,265 566,933 Interest Income 利息收入 - - - 19,485 19,485 Realised Investment Income 已實現之投資收入 - 5,307 - - 5,307 Unrealised Investment Income 未實現之投資收入 - 51,286 - - 51,286 Total Interest andNet Investment Income 利息收入、投資淨收入總額 (iii) - 56,593 - 19,485 76,078 Total Income 總收入 (iv)=(ii)+(iii) 151 65,858 395,252 181,750 643,011 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 - (61) (304,066) (1,500) (305,627) Teaching and Research Enhancement 提升教學及研究 - (18,904) (307,723) (68,292) (394,919) Student Development 學生發展 - (1,608) (17,066) - (18,674) Scholarships, Prizes and Bursaries 獎學金、獎及助學金 - (14,017) (9,658) - (23,675) Operating and Administrative Expenses 營運及行政支出 (2) - (7) - (9) Others 其他 - (362) (15,567) - (15,929) Total Expenditure 總支出 (v) (2) (34,952) (654,087) (69,792) (758,833) Net Income/(Expenditure) 淨收入 / （支出）  (vi)=(iv)+(v) 149 30,906 (258,835) 111,958 (115,822) Inter-Fund Transfer (Note 註 e) 基金之間相互轉帳 (vii) - 201 (201) - - Fund Balance as at 30/6/2023 2023 年 6 月 30 日基金結餘 (viii)=(i)+(vi)+(vii) 27,130 1,052,449 64,297 526,167 1,670,043 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。 (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 2022 to 30 June 2023 由 2022 年 7 月 1 日至 2023 年 6 月 30 日之財政年度 Financial Report 財務報告