74 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. 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。 Financial Report 財務報告 Campus Endowment Other Funds Matching Total Development Funds Grants 校園拓展 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 1/7/2023 2023年7月1日基金結餘 (i) 27,130 1,052,449 64,297 526,167 1,670,043 Income 收入 Donations 捐款 151 13,041 290,675 - 303,867 Matching Grants 配對補助金 - - - 11,995 11,995 Total Donations/Grants (Note 註 d) 捐款及配對補助金總額 (ii) 151 13,041 290,675 11,995 315,862 Interest Income 利息收入 - - - 27,646 27,646 Realised Investment Income 已實現之投資收入 - 19,168 - - 19,168 Unrealised Investment Income 未實現之投資收入 - 73,888 - - 73,888 Total Interest and Net Investment Income 利息收入、投資淨收入總額 (iii) - 93,056 - 27,646 120,702 Total Income 總收入 (iv)=(ii)+(iii) 151 106,097 290,675 39,641 436,564 Expenditure 支出 Campus Environment and Facilities 校園環境及設施 - (66) (55,204) - (55,270) Teaching and Research Enhancement 提升教學及研究 - (17,660) (184,241) (98,797) (300,698) Student Development 學生發展 - (1,651) (27,103) - (28,754) Scholarships, Prizes and Bursaries 獎學金、獎項及助學金 - (14,504) (13,272) - (27,776) Operating and Administrative Expenses 營運及行政支出 (2) - (12) - (14) Others 其他 - (367) (9,621) - (9,988) Total Expenditure 總支出 (v) (2) (34,248) (289,453) (98,797) (422,500) Net Income/(Expenditure) 淨收入/（支出） (vi)=(iv)+(v) 149 71,849 1,222 (59,156) 14,064 Inter-Fund Transfer (Note 註 e) 基金之間相互轉帳 (vii) - 1 (1) - - Fund Balance as at 30/6/2024 2024年6月30日基金結餘 (viii)=(i)+(vi)+(vii) 27,279 1,124,299 65,518 467,011 1,684,107 For the financial year from 1 July 2023 to 30 June 2024 由2023年7月1日至2024年6月30日之財政年度
RkJQdWJsaXNoZXIy NDIzMDY2