DEFERRED CAPITAL FUNDS

Leave Pay and Others

百萬元

$million

2014年7月1日之結餘，重編 3,656

Balance as at 1 July 2014, restated

經遞延收益賬資金購置之項目(附註24.14 / 24.15)

Items funded through Deferred Income Account (Notes 24.14 / 24.15)

相當於添置物業、機器及設備及電腦軟件之款項轉撥自遞延收益(附註15) 293

相當於折舊及攤銷之款項轉撥至綜合全面收益表 (220)

外幣換算之差額 1

Exchange differences arising from retranslation

2015年6月30日之結餘，重編 3,730

Balance as at 30 June 2015, restated

經遞延收益賬資金購置之項目(附註24.14 / 24.15)

Items funded through Deferred Income Account (Notes 24.14 / 24.15)

相當於添置物業、機器及設備及電腦軟件之款項轉撥自遞延收益(附註15) 324

相當於折舊及攤銷之款項轉撥至綜合全面收益表 (217)

外幣換算之差額 (2)

Exchange differences arising from retranslation

2016年6月30日之結餘 3,835

Balance as at 30 June 2016

Amounts equivalent to additions to Property, Plant and Equipment and Computer Software transferred from Deferred Income (Note 15)

Amounts equivalent to depreciation and amortisation charges transferred to Consolidated Statement of Comprehensive Income

Amounts equivalent to additions to Property, Plant and Equipment and Computer Software transferred from Deferred Income (Note 15)

Amounts equivalent to depreciation and amortisation charges transferred to Consolidated Statement of Comprehensive Income

17. 教資會基金、限制性基金及其他基金

UGC FUNDS, RESTRICTED FUNDS AND OTHER FUNDS

一般及發展儲備研究項目及其他投資重估儲備

配對撥款資本基金指定捐款資本基金非指定捐款資本基金

小計留本基金小計其他小計總計

Sub-total Endowments Sub-total Others Sub-total Total

百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元百萬元

$million $million $million $million $million $million $million $million $million $million $million $million $million $million $million

2014年6月30日之結餘，重編 1,173 82 1,176 6 2,437 580 320 14 914 735 5 896 1,513 3,149 6,500

Balance as at 30 June 2014, restated

本年度稅後盈餘 / (虧損) 31 (31) (54) 0 (54) 40 (23) 0 17 (52) 0 0 84 32 (5)

Surplus / (Deficit) for the year after taxation

於可供出售財務資產未實現之盈利 0 0 0 0 0 0 0 0 0 0 3 0 0 3 3

Unrealised gain on Available-for-Sale Financial Assets

外幣換算之差額 0 0 0 0 0 0 1 0 1 0 0 0 (1) (1) 0

Exchange difference arising from retranslation

轉撥自 / (至)資本基金(附註24.14) 0 2 0 (2) 0 0 (10) 10 0 (145) 0 165 (20) 0 0

Transfer from / (to) Capital Funds (Note 24.14)

其他資金轉撥 (40) 40 0 0 0 129 (129) 0 0 0 0 0 0 0 0

Other inter-fund transfer

2015年6月30日之結餘，重編 1,164 93 1,122 4 2,383 749 159 24 932 538 8 1,061 1,576 3,183 6,498

Balance as at 30 June 2015, restated

本年度稅後盈餘 / (虧損) 67 (37) (58) 0 (28) 263 (24) 0 239 (44) 0 0 149 105 316

Surplus / (Deficit) for the year after taxation

於可供出售財務資產未實現之虧絀 0 0 0 0 0 0 0 0 0 0 (4) 0 0 (4) (4)

Unrealised loss on Available-for-Sale Financial Assets

外幣換算之差額 0 0 0 0 0 0 0 (1) (1) 0 0 (8) (6) (14) (15)

Exchange difference arising from retranslation

轉撥自 / (至)資本基金(附註24.14) 0 1 0 (1) 0 0 9 (9) 0 (31) 0 78 (47) 0 0

Transfer from / (to) Capital Funds (Note 24.14)

其他資金轉撥 (37) 37 0 0 0 12 (5) 0 7 (7) 0 0 0 (7) 0

Other inter-fund transfer

2016年6月30日之結餘 1,194 94 1,064 3 2,355 1,024 139 14 1,177 456 4 1,131 1,672 3,263 6,795

Balance as at 30 June 2016 教資會基金

UGC Funds

(a) 一般及發展儲備基金為未動用之教資會整筆撥款。於某撥款期(通常為三年期)結束時可調撥到下一個撥款期的一般及發展儲備基金結餘以本校獲批核之整筆撥款的20%為限。倘若一般及發展儲備基金於撥款期結束時之結餘超過撥款期核准上限，超出部分須退還予教資會。

(b) 研究項目及其他為轉撥自教資會整筆撥款的個別科研項目專用基金。

Research Projects and Others represent UGC Block Grant set aside for individual research projects.

Matching Grants represent unspent funds from UGC's Matching Grant Schemes. According to the rules and regulations promulgated by the UGC, these funds have to be used for activities within UGC ambit.

(d) 資本基金 - 參考附註24.14。

Capital Funds - see note 24.14.

限制性基金 Restricted Funds

(a) 留本基金是本大學根據捐贈者的意願保持本金不動的基金並只以其產生的收入去支持大學特定活動。

Endowments represent the funds which the University would, according to the wishes of the donors, keep the principal intact and only use income generated from the fund to support designated activities of the University.

(b) 指定捐款是指明用於本大學特定活動、課程或項目(樓宇建築除外)的捐贈基金。

Designated Donations represent funds earmarked for specific activities, programs or projects of the University, other than for construction of buildings.

Capital Funds - see note 24.14.

其他基金 Other Funds

(a) 非指定捐款為無指定用途的捐贈基金。

Unspecified Donations represent general donations without donor-specified purposes.

(b) 投資重估儲備是可供出售財務資產之公平值變動產生之未變現盈虧。

Investment Revaluation Reserve represents the fair value gain or loss of Available-for-Sale Financial Assets.

General and Development Reserve Fund represents the unspent UGC Block Grants. The balance of the GDRF at the end of a funding period (usually a triennium) that can be carried over to the next funding period is limited to a maximum of 20% of the University's approved Block Grants for that funding period. Should the balance of the GDRF at the end of the funding period exceed the ceiling allowed, the excess amount is refundable to the UGC.

其他基金

UGC Funds Restricted Funds Other Funds

Designated

18. 承諾捐款

PLEDGED DONATIONS

資本項目其他活動

之所得捐款之所得捐款

總計 Total

百萬元百萬元百萬元

$million $million $million

於2014月30日未兌現之款額 26 120 146

Outstanding amount as at 30 June 2014

新增之承諾捐款 110 74 184

New pledges

在本年度已收之捐款並於綜合全面收益表確認 0 (75) (75)

在本年度已收之捐款並記入遞延收益賬項(附註15) (27) (11) (38)

Amounts received during the year credited to Deferred Income (Note 15)

於2015年6月30日未兌現之款額 109 108 217

Outstanding amount as at 30 June 2015

新增之承諾捐款(附註a) 410 363 773

New pledges (Note a)

在本年度已收之捐款並於綜合全面收益表確認(附註b) 0 (311) (311)

在本年度已收之捐款並記入遞延收益賬項(附註15) (19) (9) (28)

Amounts received during the year credited to Deferred Income (Note 15)

不需動用的承諾捐款 0 (1) (1)

Excess pledges not utilised

於2016年6月30日未兌現之款額 500 150 650

Outstanding amount as at 30 June 2016 附註(a)：

Note (a):

新增之承諾捐款當中，兩筆共一億八千萬元的捐款為興建兩個待校董會批准的建設項目。

附註(b)：

Note (b):

2016 2015

捐款收入百萬元百萬元

Donation Income $million $million

在本年度已收並於綜合全面收益表直接確認之承諾捐款 311 75

5 11

在本年度綜合全面收益表確認之捐款收入(第6頁) 316 86

Total donation income recognised in consolidated statement of comprehensive income during the year (page 6)

Amount of pledged donations received during the year and recognised directly in consolidated statement of comprehensive income

Amount of pledged donations initially credited to Deferred Income and subsequently recognised in consolidated statement of comprehensive income during the year (Note 15)

Donations for Other Activities Donations

for Capital Projects

Amount received during the year recognised in consolidated statement of comprehensive income

Amount received during the year recognised in consolidated statement of comprehensive income (Note b)

先記入遞延收益賬項並其後於本年度綜合全面收益表確認之承諾捐款(附註15)

Out of the new pledges, two sum of donations, totalling $180 million, were pledged for two yet-to-be Council-authorised construction projects.

19. 財務風險管理

在文檔中 Financial Statements for the Year Ended 30 June 2016 (頁 36-39)