160 138
應付於：
Payable:
一年內
141 122
Within 1 year
一年後
19 16
After 1 year
160 138
15. 遞延收益
DEFERRED INCOME
教資會資助 及撥款
所得捐款 贊助 總計
Donations Sponsorships Total
百萬元 百萬元 百萬元 百萬元 百萬元
$million $million $million $million $million
2011年6月30日之結餘 634 32 12 23 701
Balance as at 30 June 2011 已收 / 應收之款項
Amount received / receivable
- 承諾捐款(附註18) 0 0 31 0 31
Pledged Donations (Note 18)
- 其他 2,028 54 8 21 2,111
Others
計入綜合全面收益表(附註3.1及3.3) (1,606) (51) (3) (18) (1,678)
轉至資本儲備(附註16) (515) (2) (25) (1) (543)
2012年6月30日之結餘 541 33 23 25 622
Balance as at 30 June 2012 已收 / 應收之款項
Amount received / receivable
- 承諾捐款(附註18) 0 0 30 0 30
Pledged Donations (Note 18)
- 其他 2,163 121 7 26 2,317
Others
計入綜合全面收益表(附註3.1及3.3) (1,874) (51) (11) (20) (1,956)
轉至資本儲備(附註16) (429) (3) (22) (1) (455)
外幣換算之差額 0 1 0 0 1
2013年6月30日之結餘 401 101 27 30 559
Balance as at 30 June 2013 Exchange differences arising from retranslation
Grants from Government Agencies 政府有關機構
撥款
Credited to consolidated statement of comprehensive income (Notes 3.1 and 3.3)
Credited to consolidated statement of comprehensive income (Notes 3.1 and 3.3)
Transfer to Capital Reserves (Note 16)
UGC Subventions
and Grants
Transfer to Capital Reserves (Note 16)
16. 資本儲備
CAPITAL RESERVES
物業、機器 及設備
無形資產 總計
Intangible Assets Total
百萬元 百萬元 百萬元
$million $million $million
(附註6) (附註7) (Note 6) (Note 7)
2011年7月1日之結餘 3,617 47 3,664
Balance as at 1 July 2011
(i) 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、機器及設備及無形資產之款項轉撥自遞延收益(附註15) 523 20 543
相當於折舊及攤銷之款項轉撥至綜合全面收益表 (150) (18) (168)
(ii) 以滾存於儲備結餘之未使用收益購置的項目(附註24.14 / 24.15)
Items funded by unspent income retained in reserves (Notes 24.14 / 24.15)
轉撥自 / (至)有關儲備：
Transferred from / (to) respective reserves:
相當於添置物業、機器及設備及無形資產之款項
Amounts equivalent to additions to Property, Plant and Equipment and Intangible Assets
教資會整筆撥款儲備 6 0 6
UGC Block Grants Reserves
所得捐款及配對撥款儲備 44 0 44
Donations and Matching Grants Reserves
其他儲備 34 0 34
Other Reserves
84 0 84
相當於折舊及攤銷之款項
Amounts equivalent to depreciation and amortisation charges
教資會整筆撥款儲備 (16) 0 (16)
UGC Block Grants Reserves
所得捐款及配對撥款儲備 (9) 0 (9)
Donations and Matching Grants Reserves
其他儲備 (20) 0 (20)
Other Reserves
(45) 0 (45)
由有關儲備淨轉撥(備註) 39 0 39
Net transfer from respective reserves (Remark)
(iii) 外幣換算之差額 1 0 1
Exchange differences arising from retranslation
2012年6月30日之結餘 4,030 49 4,079
Balance as at 30 June 2012
備註：
Remark:
淨轉撥自 / (至)：
Net Transfer from / (to):
教資會整筆撥款儲備(附註17) (10) 0 (10)
UGC Block Grants Reserves (Note 17)
所得捐款及配對撥款儲備(附註17) 35 0 35
Donations and Matching Grants Reserves (Note 17)
其他儲備(附註17) 14 0 14
Other Reserves (Note 17)
39 0 39
Amounts equivalent to additions to Property, Plant and Equipment and Intangible Assets transferred from Deferred Income (Note 15)
Amounts equivalent to depreciation and amortisation charges transferred to Consolidated Statement of Comprehensive Income
Property, Plant &
Equipment
CAPITAL RESERVES (Cont'd)
物業、機器 及設備
無形資產 總計
Intangible Assets Total
百萬元 百萬元 百萬元
$million $million $million
(附註6) (附註7) (Note 6) (Note 7)
2012年7月1日之結餘 4,030 49 4,079
Balance as at 1 July 2012
(i) 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、機器及設備及無形資產之款項轉撥自遞延收益(附註15) 452 3 455
相當於折舊及攤銷之款項轉撥至綜合全面收益表 (175) (18) (193)
(ii) 以滾存於儲備結餘之未使用收益購置的項目(附註24.14 / 24.15)
Items funded by unspent income retained in reserves (Notes 24.14 / 24.15)
轉撥自 / (至)有關儲備：
Transferred from / (to) respective reserves:
相當於添置物業、機器及設備及無形資產之款項
Amounts equivalent to additions to Property, Plant and Equipment and Intangible Assets
教資會整筆撥款儲備 6 0 6
UGC Block Grants Reserves
所得捐款及配對撥款儲備 70 0 70
Donations and Matching Grants Reserves
其他儲備 20 0 20
Other Reserves
96 0 96
相當於折舊及攤銷之款項
Amounts equivalent to depreciation and amortisation charges
教資會整筆撥款儲備 (16) 0 (16)
UGC Block Grants Reserves
所得捐款及配對撥款儲備 (6) 0 (6)
Donations and Matching Grants Reserves
其他儲備 (25) 0 (25)
Other Reserves
(47) 0 (47)
由有關儲備淨轉撥(備註) 49 0 49
Net transfer from respective reserves (Remark)
(iii) 外幣換算之差額 5 0 5
Exchange differences arising from retranslation
2013年6月30日之結餘 4,361 34 4,395
Balance as at 30 June 2013
備註：
Remark:
淨轉撥自 / (至)：
Net Transfer from / (to):
教資會整筆撥款儲備(附註17) (10) 0 (10)
UGC Block Grants Reserves (Note 17)
所得捐款及配對撥款儲備(附註17) 64 0 64
Donations and Matching Grants Reserves (Note 17)
Amounts equivalent to depreciation and amortisation charges transferred to Consolidated Statement of Comprehensive Income
Property, Plant &
Equipment
Amounts equivalent to additions to Property, Plant and Equipment and Intangible Assets transferred from Deferred Income (Note 15)
16. 資本儲備(續)