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Financial Statements for the Year Ended 30 June 2019

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(1)MTPC-R110486.

(2) 目錄 CONTENTS 司庫報告 ………………………………………………………………………………………………………….. 1-3. Treasurer's Report …………………………………………………………………………………………….. 4 - 7 Independent Auditor's Report. 獨立核數師報告. …………………………………………………………………………………………….. 8 - 9 Consolidated Statement of Comprehensive Income. 綜合全面收益表. ……………………………………………………………………………………………..10 - 11 Consolidated Balance Sheet. 綜合資產負債表. …………………………………………………………………………………………….. Consolidated Statement of Changes in Fund Balances. 綜合基金變動表. 12. ……………………………………………………………………………………………..13 - 14 Consolidated Statement of Cash Flows. 綜合現金流動表. 綜合財務報表附註 ……………………………………………………………………………………………..15 - 61. Notes to the Consolidated Financial Statements 1. 2. 3. 3.1 3.2 3.3 3.4 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.. 一般資料 編製基準 分部收入及開支 政府資助及撥款 利息及投資收入 輔助服務及其他收入 開支 高收入員工薪酬 稅項 物業、機器及設備 無形資產 財務資產 於聯營公司權益 應收賬款及預付款項 現金及等同現金 應付賬款及應計費用 教職員福利撥備 遞延收益 遞延資本基金 教資會基金、限制性基金及其他基金 承諾捐款 財務風險管理 承擔 大學校董會成員及校董會委員會成員 於重要合約之權益及關聯方交易. 21. 22. 23. 24. 25.. 附屬公司 結算日後事項 主要會計估計及判斷 主要會計政策 已公佈但尚未生效的新準則、修訂和 詮釋的潛在影響 主要會計政策之變動. 26.. General Information Basis of Preparation Income and Expenditure by Segment Government Subventions and Grants Interest and Investment Income Auxiliary Services and Other Income Expenditure Remuneration of Higher Paid Staff Taxation Property, Plant and Equipment Intangible Assets Financial Assets Interest in an Associate Accounts Receivable and Prepayments Cash and Cash Equivalents Accounts Payable and Accruals Provision for Staff Benefits Deferred Income Deferred Capital Funds UGC Funds, Restricted Funds and Other Funds Pledged Donations Financial Risk Management Commitments University Council and Council Committees Members' Interests in Contracts of Significance and Related Party Transactions Subsidiaries Post Balance Sheet Event Critical Accounting Estimates and Judgements Principal Accounting Policies Possible Impact of New Standards, Amendments and Interpretations Published that are Not Yet Effective Change in Significant Accounting Policies.

(3) 司庫報告. TREASURER'S REPORT. 概況. OVERVIEW. 2018/19年度共錄得三億四千三百萬元的盈 餘 ( 2017/18 年 度 錄 得 五 億 六 千 八 百 萬 元)。盈餘下跌反映了由於投資環境不穩 定導致利息和投資回報下降,但自負盈虧 持續進修教育及輔助服務及其他收入的盈 餘增長,抵銷了部分跌幅。. The financial year 2018/19 recorded a surplus of $343 million ($568 million for 2017/18). The lower surplus for 2018/19 reflected a lower interest and investment return against a fairly volatile investment environment, as partly compensated by increased contribution from Self-Financing Continuing Professional Education Programs ("CPEP") and auxiliary services and other income.. 綜合收入及開支. CONSOLIDATED INCOME AND EXPENDITURE. 2018/19年度綜合收入增長了七千一百萬元 ,達五十一億三千二百萬元(2017/18年度 為五十億六千一百萬元),其中,三千三 百萬元來自輔助服務及其他收入的增長, 教育資助委員會(「教資會」)為薪金調 整的附加撥款及學費收入的增長,惟利息 及投資收入對比上年同期減少了二億零六 百萬元。. The consolidated income increased by $71 million to $5,132 million in 2018/19 ($5,061 million in 2017/18), contributed by a growth in auxiliary services and other income for $33 million, additional University Grants Committee ("UGC") supplementary grants for General Pay Adjustment ("GPA") on salaries and an increase in tuition fee income, against a reduction in interest and investment income of $206 million compared to the previous year.. 綜合開支增長了二億九千五百萬元,達四 十七億九千一百萬元(2017/18年度為四十 四億九千六百萬元),主要由於薪金調整 導致較高的薪酬支出,其他教學及科研活 動的一般增長,及助學金而增長的學生開 支。. The consolidated expenditure increased by $295 million to $4,791 million ($4,496 million in 2017/18) which was mainly attributable to higher salary costs arising from GPA, general increases in teaching and research activities, and growth in student expenses on studentship.. 分部結果. SEGMENT RESULTS. 根據教資會資助與非教資會資助活動的分 部營運評述如下:. Commentary on the operating segments, analysed by UGC-Funded Activities and non-UGC Funded Activities, is as follows:. 教資會資助活動. UGC-Funded Activities. 教資會資助之活動共錄得二千六百萬元虧 損 ( 2017/18 年 度 的 盈 餘 為 七 千 六 百 萬 元)。2018/19年度的虧損主要由於投資收 入減少和營運支出的增長。截至2019年6月 30日,大學之教資會儲備達二十五億九千 一百萬元(2017/18年度為二十六億一千七 百萬元)。. UGC-Funded Activities showed a deficit of $26 million (surplus of $76 million for 2017/18). The 2018/19 deficit was affected by lower investment income and increase in operating expenses. As at 30 June 2019, the University had UGC reserves of $2,591 million ($2,617 million in 2017/18).. 1.

(4) 非教資會資助活動. Non-UGC Funded Activities. 自負盈虧持續進修教育、研究及其他活動. Self-Financing Continuing Professional Education Programs, Research and Other Activities. 自負盈虧持續進修教育活動今年錄得盈利 二億八千七百萬元(2017/18年度為一億七 千一百萬元),主要來自於報讀學生人數 及學費收入的增加。非教資會資助研究活 動共獲盈餘一千六百萬元(2017/18年度為 一千二百萬元),其主要來自已完成的商 業研究項目及政府補貼。其他活動錄得盈 利四千五百萬元(2017/18年度為一億九千 三百萬元)。累計所有此營運部分的盈餘 為三億四千八百萬元(2017/18年度為三億 七千六百萬元)。. Self-financing CPEP activities contributed a surplus of $287 million ($171 million for 2017/18), mainly driven by higher student enrollment and higher tuition fees. Non-UGC funded research activities contributed a surplus of $16 million ($12 million for 2017/18), mainly arising from completed commercial research projects and government subsidies. Other activities achieved a surplus of $45 million ($193 million for 2017/18). In aggregate, the overall surplus of these operating segments amounted to $348 million ($376 million for 2017/18).. 所得捐款活動. Donations Activities. 今年捐款收益總額為六千二百萬元( 2017/18年度為六千萬元)。總盈餘錄得二 千一百萬元(2017/18年度為一億一千六百 萬元)。大學在2018/19年度成功獲得十億 五千五百萬元新増之捐款承諾(2017/18年 度為二億七千五百萬元)。財政年度結束 後,大學收到了十一億四千七百萬元的捐 款及從政府第八期配對補助金計劃中獲得 之六億元的款項,將於2019/20年度入賑。 此外,大學在財政年度結束後再收到多於 五億元的新增捐款承諾。. Donations totalling $62 million were recorded as income for 2018/19 ($60 million for 2017/18). Overall the segment showed a surplus of $21 million ($116 million for 2017/18). The University has successfully secured $1,055 million new pledges in 2018/19 ($275 million in 2017/18). After the year end, the University received donations of $1,147 million and $600 million from the Government's Eighth Matching Grant Scheme which will be recorded in 2019/20. In addition, the University received over $500 million of new pledges subsequent to the year end.. 非教資會資助儲備. Non-UGC Reserves. 非教資會資助之儲備於2018/19年度有六十 一億五千萬元(2017/18年度為五十七億三 千三百萬元 )。儲備結餘的增長主要來自上 文提到的利息和投資收入、自負盈虧活動 及捐款。. Non-UGC reserve balances stood at $6,150 million at the end of 2018/19 ($5,733 million for 2017/18). The growth in the reserve balance was mainly contributed by the aforestated interest and investment income, selffinancing activities and donations.. 資本支出. CAPITAL EXPENDITURE. 為滿足學生住宿、康樂設施的需要及為學 術研究活動提供設施,數項工程正在進行 中,包括多用途禮堂、新生宿舍、室內運 動中心、海濱設施、動物養育實驗所及學 生餐廳和員工宿舍的翻新等等。. A number of construction projects are underway to enhance the University's facilities and infrastructure to cater for accommodation and amenity needs of students, as well as for academic and research activities. They include a multi-purpose auditorium, new student residences, indoor sports centre, waterfront facilities, animal care facility and the renovation of catering outlets and refurbishment of staff quarters.. 2.

(5) 資本支出(續). CAPITAL EXPENDITURE (CONT'D). 截至2019年6月30日,已批准之建築項目及 其他資本項目的總資本承擔達四十六億二 千一百萬元。當中的三十億四千五百萬元 來自大學現有資金,七千五百萬元來自已 批但未收之教資會撥款,四億三千八百萬 元來自承諾捐款及十億六千三百萬元來自 遞延收益。. As at 30 June 2019, total commitments for approved construction projects and other capital items amounted to $4,621 million: $3,045 million of which will come from existing University's Funds, $75 million by approved but yet to be received UGC grants, $438 million by pledged donations, and $1,063 million will be funded by deferred income on hand.. 展望. OUTLOOK. 雖然經濟、社會和政治環境對大學、其持 分者和整個香港正帶來了巨大挑戰,但隨 著大灣區的快速發展,通過在廣州建立穩 固的立足點,大學把自己定位為先鋒,因 此預期從行業及政府獲得更多的資金支持 及相互的合作機會,特別是在創新和科研 領域。這些合作為大學提供了一個創新平 台,促進大灣區發展框架下的知識轉移。. Whilst the economic, social and political environments are presenting great challenges to the University, its stakeholders and Hong Kong as a whole, with the rapid development of the Greater Bay Area ("GBA"), where the University is positioning itself as a pioneer by establishing a strong foothold in Guangzhou, there are more and more opportunities for funding support as well as collaboration with industries and governments, in particular in innovation and technology areas. These collaborations provide the University with an innovation platform to promote knowledge transfer under the GBA Development Framework.. 大學於2018年12月21日與廣州市人民政府 和廣州大學簽署協議,合作籌建香港科技 大學(廣州)(「港科大(廣州)」)。 是次合作標誌著科大發展和進步的一個重 要里程碑。根據協議,校園的建設成本和 日常營運費用將由廣州市人民政府資助。 港科大(廣州)將有助推動科大於教育、 科研、商業管理和知識轉移方面的前沿發 展,並為香港以至整個大灣區的創新科技 增添力量和動力。動土儀式已於2019年9月 26日舉行。. The University entered into agreements on 21 December 2018 with the Guangzhou Municipal Government and Guangzhou University to jointly establish Hong Kong University of Science and Technology (Guangzhou) ("HKUST (GZ)"), marking an important milestone in the University's development and advancement. Under the agreements, construction cost of the campus and daily operating expenses will be funded by Guangzhou Municipal Government. HKUST (GZ) will help steer frontier development of HKUST in education, science and technology, business and management as well as knowledge transfer, adding strength and impetus to Hong Kong and the GBA which are gaining traction in innovation with science and technology. Ground breaking ceremony has been held on 26 September 2019.. 楊佳錩. Patrick K.C. YEUNG Treasurer of the University 17 October 2019. 大學司庫 2019年10月17日. 3.

(6) 獨立核數師報告. INDEPENDENT AUDITOR'S REPORT. 致 :香港科技大學校董會. To : The Council of The Hong Kong University of Science and Technology. 意見. Opinion. 我們已審計的內容. What we have audited. 香港科技大學(以下簡稱「大學」)及其附屬 公司(以下統稱「貴集團」)列載於第8至61頁 的綜合財務報表,包括 :. The consolidated financial statements of The Hong Kong University of Science and Technology (the "University") and its subsidiaries (the "Group") set out on pages 8 to 61, which comprise:.  截至該日止年度的綜合全面收益表;.  . the consolidated balance sheet as at 30 June 2019; the consolidated statement of comprehensive income for the year then ended;.  截至該日止年度的綜合基金變動表;. . the consolidated statement of changes in fund balances for the year then ended;.  截至該日止年度的綜合現金流動表;及. . the consolidated statement of cash flows for the year then ended; and.  綜合財務報表附註,包括主要會計政策概要。. . the notes to the consolidated financial statements, which include a summary of significant accounting policies..  於2019年6月30日的綜合資產負債表;. 我們的意見. Our opinion. 我們認為,該等綜合財務報表已根據香港會計 師公會頒布的《香港財務報告準則》真實而中 肯地反映了 貴集團於2019年6月30日的綜合財 務狀況及其截至該日止年度的綜合財務表現及 綜合現金流量。. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 30 June 2019, and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards ("HKFRSs") issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA").. 意見的基礎. Basis for Opinion. 我們已根據香港會計師公會頒布的《香港審計 準則》進行審計。我們在該等準則下承擔的責 任已在本報告「核數師就審計綜合財務報表承 擔的責任」部分中作進一步闡述。. We conducted our audit in accordance with Hong Kong Standards on Auditing ("HKSAs") issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Statements section of our report.. 我們相信,我們所獲得的審計憑證能充足及適 當地為我們的審計意見提供基礎。. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 4.

(7) 獨立性. Independence. 根據香港會計師公會頒布的《專業會計師道德 守則》(以下簡稱「守則」),我們獨立於貴 集團,並已履行守則中的其他專業道德責任。. We are independent of the Group in accordance with the HKICPA's Code of Ethics for Professional Accountants ("the Code"), and we have fulfilled our other ethical responsibilities in accordance with the Code.. 其他信息. Other Information. 大學校董會須對其他信息負責。其他信息包括 司庫報告內的信息,但不包括綜合財務報表及 我們的核數師報告。. The Council of the University is responsible for the other information. The other information comprises the information included in the treasurer's report, but does not include the consolidated financial statements and our auditor's report thereon.. 我們對綜合財務報表的意見並不涵蓋其他信息 ,我們亦不對該等其他信息發表任何形式的鑒 證結論。. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.. 結合我們對綜合財務報表的審計,我們的責任 是閱讀其他信息,在此過程中,考慮其他信息 是否與綜合財務報表或我們在審計過程中所了 解的情況存在重大抵觸或者似乎存在重大錯誤 陳述的情況。. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.. 基於我們已執行的工作,如果我們認為其他信 息存在重大錯誤陳述,我們需要報告該事實。 在這方面,我們沒有任何報告。. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.. 大學校董會及審核委員會就綜合財務報表須承 擔的責任. Responsibilities of the Council and the Audit Committee of the University for the Consolidated Financial Statements. 大學校董會須負責根據香港會計師公會頒布的 《香港財務報告準則》擬備真實而中肯的綜合 財務報表,並對其認為為使綜合財務報表的擬 備不存在由於欺詐或錯誤而導致的重大錯誤陳 述所需的內部控制負責。. The Council of the University is responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA, and for such internal control as the Council determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.. 在擬備綜合財務報表時,校董會負責評估貴集 團持續經營的能力,並在適用情況下披露與持 續經營有關的事項,以及使用持續經營為會計 基礎,除非校董會有意將貴集團清盤或停止經 營,或別無其他實際的替代方案。. In preparing the consolidated financial statements, the Council is responsible for assessing the Group's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Council either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so. 5.

(8) 審核委員會須負責監督貴集團的財務報告過程。. The Audit Committee is responsible for overseeing the Group's financial reporting process.. 核數師就審計綜合財務報表承擔的責任. Auditor's Responsibilities for the Audit of the Consolidated Financial Statements. 我們的目標,是對綜合財務報表整體是否不存 在由於欺詐或錯誤而導致的重大錯誤陳述取得 合理保證,並出具包括我們意見的核數師報 告。我們僅按照香港科技大學條例向校董會( 作為整體)報告我們的意見,除此之外本報告 別無其他目的。我們不會就本報告的內容向任 何其他人士負上或承擔任何責任。合理保證是 高水平的保證,但不能保證按照《香港審計準 則》進行的審計,在某一重大錯誤陳述存在時 總能發現。錯誤陳述可以由欺詐或錯誤引起, 如果合理預期它們單獨或滙總起來可能影響綜 合財務報表使用者依賴綜合財務報表所作出的 經濟決定,則有關的錯誤陳述可被視作重大。. Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. We report our opinion solely to you, as a body, in accordance with The Hong Kong University of Science and Technology Ordinance and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.. 在根據《香港審計準則》進行審計的過程中, 我們運用了專業判斷,保持了專業懷疑態度。 我們亦:. As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:.  識別和評估由於欺詐或錯誤而導致綜合財務 報表存在重大錯誤陳述的風險,設計及執行 審計程序以應對這些風險,以及獲取充足和 適當的審計憑證,作為我們意見的基礎。由 於欺詐可能涉及串謀、偽造、蓄意遺漏、虛 假陳述,或凌駕於內部控制之上,因此未能 發現因欺詐而導致的重大錯誤陳述的風險高 於未能發現因錯誤而導致的重大錯誤陳述的 風險。. . Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control..  了解與審計相關的內部控制,以設計適當的 審計程序,但目的並非對貴集團內部控制的 有效性發表意見。. . Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control..  評價校董會所採用會計政策的恰當性及作出 會計估計和相關披露的合理性。. . Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Council.. 6.

(9)  對校董會採用持續經營會計基礎的恰當性作 出結論。根據所獲取的審計憑證,確定是否 存在與事項或情況有關的重大不確定性,從 而可能導致對貴集團的持續經營能力產生重 大疑慮。如果我們認為存在重大不確定性, 則有必要在核數師報告中提請使用者注意綜 合財務報表中的相關披露。假若有關的披露 不足,則我們應當發表非無保留意見。我們 的結論是基於核數師報告日止所取得的審計 憑證。然而,未來事項或情況可能導致貴集 團不能持續經營。. . Conclude on the appropriateness of the Council's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern..  評價綜合財務報表的整體列報方式、結構和 內容,包括披露,以及綜合財務報表是否中 肯反映交易和事項。. . Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation..  就貴集團內實體或業務活動的財務信息獲取 充足、適當的審計憑證,以便對綜合財務報 表發表意見。我們負責貴集團審計的方向、 監督和執行。我們為審計意見承擔全部責 任。. . Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.. 除其他事項外,我們與大學審核委員會溝通了 計劃的審計範圍、時間安排、重大審計發現等 ,包括我們在審計中識別出內部控制的任何重 大缺陷。. We communicate with the Audit Committee of the University regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.. 羅兵咸永道會計師事務所 執業會計師. PricewaterhouseCoopers Certified Public Accountants. 香港,2019年10月17日. Hong Kong, 17 October 2019. 7.

(10) 綜合全面收益表 截至2019年6月30日止年度 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2019 2019. 2018. 附註. 百萬元. 百萬元. Notes. $million. $million. 收入. Income 政府資助及撥款. 3.1. 2,632. 2,550. 1,384. 1,246. 348. 554. 62. 60. 3.3. 449. 416. 15 / 24.13. 257. 235. 5,132. 5,061. 2,994. 2,836. 124. 113. 140. 126. 104. 98. 3,362. 3,173. 386. 333. 706. 663. 300. 293. 37. 34. 1,429 4,791. 1,323 4,496. 341. 565. Government Subventions and Grants 學費、課程及其他收費. Tuition, Programs and Other Fees 利息及投資收入. 3.2. Interest and Investment Income 外界捐款. Donations and Benefactions 輔助服務及其他收入. Auxiliary Services and Other Income 轉撥自遞延資本基金. Transfers from Deferred Capital Funds 開支. 3.4. Expenditure 教學、學術及研究. Teaching, Learning and Research 教學及研究. Teaching and Research 圖書館. Library 中央電腦設備. Central Computing Facilities 其他教學服務. Other Academic Services 校務支援. Institutional Support 管理及一般事務. Management and General 校舍及有關費用. Premises and Related Expenses 學生及一般教育服務. Student and General Education Services 其他活動. Other Activities. 本年度營運盈餘. Surplus from operation for the year. 8.

(11) 綜合全面收益表(續) 截至2019年6月30日止年度 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (CONT'D) FOR THE YEAR ENDED 30 JUNE 2019. 所佔聯營公司的經營業績. 2019. 2018. 附註. 百萬元. 百萬元. Notes. $million. $million. 9. 4. 5. 345. 570. Share of Result of an Associate 本年度稅前盈餘. Surplus for the year before taxation 稅項. 5. (2). (2). Taxation 本年度稅後盈餘. 343. 568. 0. 2. 0. (2). (8). 5. (8). 5. (1). 0. (9). 5. Surplus for the year after taxation 年內之其他全面收益. Other comprehensive income for the year 其後或循環至收入及開支的項目:. Items that may be reclassified subsequently to income and expenditure: 於可供出售財務資產未實現之盈利. 24.6(d). Unrealised gain on Available-for-Sale Financial Assets 出售可供出售財務資產時撥回過往於其他基金內的盈利. Gain previously in Other Funds released on sale of Available-for-Sale Financial Assets 外幣換算之差額. 24.17(b). Exchange differences arising from translation. 不會循環至收入及開支的項目:. Items that will not be reclassified to income and expenditure: 按公平價值透過其他全面收益列賬的股權證券未實現之虧絀. Unrealised loss on equity securities at Fair Value through other Comprehensive income. 年內全面收益總額. 334. 573. (26). 76. (6). 55. Total comprehensive income for the year 轉撥至:. Transfers to: 教資會基金. UGC Funds 限制性基金. Restricted Funds 其他基金. 366. 442. 334. 573. Other Funds. 9.

(12) 綜合資產負債表 2019年6月30日 CONSOLIDATED BALANCE SHEET. AS AT 30 JUNE 2019 2019. 2018. 附註. 百萬元. 百萬元. Notes. $million. $million. 非流動資產. Non-Current Assets 物業、機器及設備. 6. 5,338. 5,157. 7. 13. 11. 8. 0. 65. 8. 105. 0. 8. 0. 421. 8. 477. 0. 8. 6,593. 6,354. 9. 83. 83. 385. 0. 12,994. 12,091. 8. 0. 4. 8. 1. 0. 1. 1. 411. 255. 1,776. 1,412. 656. 257. 2,845. 1,929. 12. 1,153. 793. 13. 185. 180. 14. 868. 719. 2. 1. 2,208. 1,693. 637. 236. 13,631. 12,327. Property, Plant and Equipment 無形資產. Intangible Assets 持至到期日財務資產. Held-to-Maturity Financial Assets 按攤銷成本計量之財務資產. Financial Assets at Amortised cost 可供出售財務資產. Available-for-Sale Financial Assets 按公平價值透過其他全面收益列賬之財務資產. Financial Assets at Fair Value through Other Comprehensive Income 按公平值透過收支記賬之財務資產. Financial Assets at Fair Value through Income and Expenditure 於聯營公司權益. Interest in an Associate 原到期日超過一年之定期存款. Bank Deposits with Original Maturity over One Year 流動資產. Current Assets 持至到期日財務資產. Held-to-Maturity Financial Assets 按攤銷成本計量之財務資產. Financial Assets at Amortised cost 存貨. Inventories 應收賬款及預付款項. 10. Accounts Receivable and Prepayments 原到期日超過三個月之定期存款. Bank Deposits with Original Maturity over Three Months 現金及等同現金. 11. Cash and Cash Equivalents 流動負債. Current Liabilities 應付賬款及應計費用. Accounts Payable and Accruals 教職員福利撥備. Provision for Staff Benefits 遞延收益. Deferred Income 應付稅項. Tax Payable 流動資產淨值. Net Current Assets 資產總值減流動負債. Total Assets Less Current Liabilities. 10.

(13) 綜合資產負債表(續) 2019年6月30日 CONSOLIDATED BALANCE SHEET (CONT'D) AS AT 30 JUNE 2019 2019. 2018. 附註. 百萬元. 百萬元. Notes. $million. $million. 非流動負債. Non-Current Liabilities 教職員福利撥備. 13. 36. 27. 14. 768. 0. 15. 4,086. 3,950. 4,890. 3,977. 8,741. 8,350. 16. 2,591. 2,617. 16. 1,248. 1,253. 16. 4,902. 4,480. 8,741. 8,350. Provision for Staff Benefits 遞延收益. Deferred Income 遞延資本基金. Deferred Capital Funds. 資產淨值. NET ASSETS. 教資會基金. UGC Funds 限制性基金. Restricted Funds 其他基金. Other Funds 資金總額. TOTAL FUNDS. 校董會於2019年10月17日核准本財務報表. Approved by the Council on 17 October 2019. 楊佳錩 大學司庫. 史維 校長. 賀致信 副校長(行政). Patrick K.C. YEUNG Treasurer of the University. Wei SHYY President. Mark HODGSON Vice-President for Administration and Business. 11.

(14) 綜合基金變動表 截至2019年6月30日止年度 CONSOLIDATED STATEMENT OF CHANGES IN FUND BALANCES FOR THE YEAR ENDED 30 JUNE 2019 限制性基金 教資會基金. UGC Funds. 2017年7月1日之結餘. Restricted Funds. 其他基金. 資金總額. Other Funds. Total Funds. 百萬元. 百萬元. 百萬元. 百萬元. $million. $million. $million. $million. (附註16). (附註16). (附註16). (Note 16). (Note 16). (Note 16). 2,541. 1,197. 4,039. 7,777. 76. 55. 437. 568. 0. 0. 2. 2. 0. 0. (2). (2). 0. 0. 5. 5. 76. 55. 442. 573. 0. 1. 2,617. 1,253. 4,480. 8,350. 0. 0. 57. 57. 2,617. 1,253. 4,537. 8,407. 375. 343. Balance as at 1 July 2017 年內全面收益 / (虧絀)總額. Total comprehensive income / (loss) for the year 本年度稅後盈餘. Surplus for the year after taxation 其他全面收益 / (虧絀). Other comprehensive income / (loss) 於可供出售財務資產未實現之盈利. Unrealised gain on Available-for-Sale Financial Assets 出售可供出售財務資產時撥回過往於其他基金內的盈利. Gain previously in Other Funds released on sale of Available-for-Sale Financial Assets 外幣換算之差額. Exchange differences arising from translation. 其他基金轉撥. (1). 0. Other inter-fund transfer 如先前呈列的2018年6月30日之結餘. Balance as at 30 June 2018 as originally reported 會計政策變動之影響(附註26). Effect on change in accounting policies (Note 26) 重列的2018年7月1日之結餘. Balance as at 1 July 2018 as restated 年內全面收益 / (虧絀)總額. Total comprehensive income / (loss) for the year 本年度稅後盈餘 / (虧損). (26). (6). 0. 0. (1). (1). 0. 0. (8). (8). (26). (6). 0. 1. 2,591. 1,248. Surplus / (deficit) for the year after taxation 其他全面收益 / (虧絀). Other comprehensive income / (loss) 按公平價值透過其他全面收益列賬的股權證券未實現之虧絀. Unrealised loss on equity securities at Fair Value through other Comprehensive income 外幣換算之差額. Exchange differences arising from translation. 其他資金轉撥. 366 (1). 334 0. Other inter-fund transfer 2019年6月30日之結餘. Balance as at 30 June 2019. 12. 4,902. 8,741.

(15) 綜合現金流動表 截至2019年6月30日止年度 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2019 2019. 2018. 百萬元. 百萬元. $million. $million. 營運活動之現金流量. Cash Flows from Operating Activities 本年度稅前盈餘. 345. 570. 311. 293. (348). (554). (4). (5). (257). (235). 47. 69. (153). (45). 331. 110. Surplus for the year before taxation 調整:. Adjustments for: 折舊及攤銷. Depreciation and Amortisation 利息及投資收入. Interest and Investment Income 所佔聯營公司的經營業績. Share of results of an Associate 轉撥自遞延資本基金. Transfers from Deferred Capital Funds 未計運作資本之變動前之營運現金流量 Operating cash flow before movements in working capital 應收賬款及預付款項之增加. Increase in Accounts Receivable and Prepayments 應付賬款及應計費用之增加. Increase in Accounts Payable and Accruals 遞延收益之增加 / (減少). 1. (6). 14. 0. 240. 128. Increase / (Decrease) in Deferred Income 教職員福利撥備之增加. Increase in Provision for Staff Benefits 營運活動之現金流入. Cash Generated from Operating Activities 支付中國企業所得稅. (2). (1). China Corporate Income tax paid 營運活動淨現金流入. 238. Net Cash Generated from Operating Activities. 13. 127.

(16) 綜合現金流動表(續) 截至2019年6月30日止年度 CONSOLIDATED STATEMENT OF CASH FLOWS (Cont'd) FOR THE YEAR ENDED 30 JUNE 2019 2019. 2018. 百萬元. 百萬元. $million. $million. 投資活動之現金流量. Cash Flows from Investing Activities 購買物業、機器及設備. (465). (413). (7). (9). (749). (605). Payment for purchase of Property, Plant and Equipment 購買無形資產. Payment for purchase of Intangible Assets 原到期日超過三個月之定期存款之增加. Increase in Bank Deposits with Original Maturity over Three Months 購買按攤銷成本計量之財務資產. (41). 0. Purchase of Financial Assets at Amortised cost 購買按公平值透過收支記賬之財務資產. (1,160). (1,356). Purchase of Financial Assets at Fair Value through Income and Expenditure 從按攤銷成本計量之財務資產所得之贖回收入. 4. 0. 0. 2. 1,226. 1,395. 45. 24. Proceeds from redemption of Financial Assets at Amortised cost 從持至到期日財務資產所得之贖回收入. Proceeds from redemption of Held-to-Maturity Financial Assets 出售按公平值透過收支記賬之財務資產之收入. Proceeds from sale of Financial Assets at Fair Value through Income and Expenditure 已收取之利息及投資收入. Interest and investment income received 投資活動淨現金流出. (1,147). (962). 1,309. 294. 1,309. 294. Net Cash Used in Investing Activities 融資活動之現金流量. Cash Flows from Financing Activities 用以購買物業、機器及設備及無形資產之資助及撥款及捐款收入. Subventions and Grants and donations received for purchase of Property, Plant and Equipment and Intangible Assets 融資活動淨現金流入. Net Cash Generated from Financing Activities 現金及等同現金之淨增加 / (減少). 400. (541). 257. 798. Net Increase / (Decrease) in Cash and Cash Equivalents 年初之現金及等同現金. Cash and Cash Equivalents at the Beginning of the Year 匯兌變動之影響. (1). 0. Effect of Foreign Exchange Rate Changes 年終之現金及等同現金. 656. Cash and Cash Equivalents at the End of the Year. 14. 257.

(17) 綜合財務報表附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1.. 2.. 一般資料. 1.. GENERAL INFORMATION. 香港科技大學是在香港科技大學條例(香港法例 第一一四一章)下成立,為一間科學技術的大學 ,專注促進學習及學術,並特別在學術研究、 研究生教育方面加以重視,以及與商業和工業 界緊密合作。大學的附屬公司的主要活動及其 他事項詳列於附註21內。. The Hong Kong University of Science and Technology is incorporated under The Hong Kong University of Science and Technology Ordinance (Chapter 1141, Laws of Hong Kong) as a technological university dedicated to the advancement of learning and scholarship, with special emphasis on research, postgraduate education, and close collaboration with business and industry. The principal activities and other particulars of the University's subsidiaries are set out in note 21.. 大學之註冊地址及主要營運地點為香港清水 灣。. The University's registered address and principal place of operation is Clear Water Bay, Hong Kong.. 綜合財務報表以港元呈覽,港元亦為本集團之 呈報貨幣。本大學校董會於2019年10月17日核 准此綜合財務報表刊發。. These consolidated financial statements are presented in Hong Kong dollars ("HKD"), which is the Group's presentation currency. These consolidated financial statements were approved for issue by the Council on 17 October 2019.. 編製基準. 2.. BASIS OF PREPARATION. 綜合財務報表乃依據香港會計師公會頒佈之香 港財務報告準則以及教育資助委員會(「教資 會」)資助院校的建議準則(「建議準則」) 所編 製。. The consolidated financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards ("HKFRS") issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA"), and the Statement of Recommended Practice ("SORP") for institutions funded by the University Grants Committee ("UGC") in Hong Kong.. 院校須遵照教資會頒佈之《教資會資助與非教 資會資助活動的成本分攤指引》(「成本分攤指 引」)中的成本分攤做法及方法,以製訂其成本 分攤模式,並將成本分攤指引的要求納入其自 2018年7月1日起的財務報表中。比較資料並不 需要重列。採納「成本分攤指引」的影響並不 重大。. Institutions are required to follow the cost allocation practices and methods set out in the Cost Allocation Guidelines for UGC-funded and non-UGC-funded Activities ("the Guidelines") issued by the UGC in devising their cost allocation models and for incorporation of the Guidelines requirements in their financial statements for the accounting period commencing 1 July 2018. No comparative information is required to be restated. The impact of the adoption of the Guidelines is not material.. 除以下資產按公平價值列賬外,綜合財務報表 乃按持續經營之基準和歷史成本法編製:. The consolidated financial statements have been prepared on a going concern basis under the historical cost convention, except for the following assets which are stated at fair value:. ─ 按公平值透過收支記賬之財務資產 -. ─ financial assets at fair value through income and - expenditure. ─ 按公平價值透過其他全面收益列賬之財務 - 資產. ─ financial assets at fair value through other comprehensive - income. 編製符合香港財務報告準則的綜合財務報表需 要使用若干關鍵的會計估算,亦需要管理層在 應用集團會計政策的過程中運用其判斷。有關 涉及高度的判斷或高度複雜性的範疇,又或綜 合財務報表中需作重要假設及估算的範疇,已 於附註23中披露。. The preparation of consolidated financial statements in conformity with HKFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 23.. 大學之財務報表已另外編製。. Financial statements for the University have been prepared separately.. 15.

(18) 3. 分部收入及開支 INCOME AND EXPENDITURE BY SEGMENT (a) 綜合分部收支(按用途) Consolidated Segment Income and Expenditure (By function) 2019. 2018 分部間之 交易抵銷. 教資會 資助活動. UGC-Funded Activities. Inter-segment Transaction Elimination. 非教資會資助活動. Non-UGC Funded Activities 自負盈虧之持續 進修教育活動. 科研活動. 所得捐款活動. 其他活動. Self-financing CPEP Activities. Research Activities. Donation Activities. Other Activities. 分部間之 交易抵銷. 教資會 資助活動. UGC-Funded Activities. 淨總計. Net Total. 小計. Sub-total. Inter-segment Transaction Elimination. 非教資會資助活動. Non-UGC Funded Activities 自負盈虧之持續 進修教育活動. 科研活動. 所得捐款活動. 其他活動. Self-financing CPEP Activities. Research Activities. Donation Activities. Other Activities. 淨總計. Net Total. 小計. Sub-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. 百萬元. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. (註). (註). (Note). (Note). 收入. Income 政府資助及撥款(附註3.1). 2,552. 0. 63. 0. 17. 80. 0. 2,632. 2,342. 0. 185. 0. 23. 208. 0. 2,550. 659. 725. 0. 0. 0. 725. 0. 1,384. 624. 622. 0. 0. 0. 622. 0. 1,246. 148. 0. 0. 86. 114. 200. 0. 348. 245. 0. 2. 159. 148. 309. 0. 554. 0. 0. 0. 62. 0. 62. 0. 62. 0. 0. 0. 60. 0. 60. 0. 60. 104. 22. 98. 6. 316. 442. (97). 449. 133. 21. 137. 4. 400. 562. 205. 0. 7. 45. 0. 52. 0. 257. 176. 0. 15. 44. 0. 59. 3,668. 747. 168. 199. 447. 1,561. (97). 5,132. 3,520. 643. 339. 267. 571. 1,820. (279). 5,061. 2,373. 384. 149. 75. 99. 707. (86). 2,994. 2,170. 469. 327. 52. 92. 940. (274). 2,836. 102. 20. 0. 2. 0. 22. 0. 124. 113. 0. 0. 0. 0. 0. 0. 113. 132. 8. 0. 0. 0. 8. 0. 140. 126. 0. 0. 0. 0. 0. 0. 126. 89. 7. 0. 4. 5. 16. (1). 104. 90. 2. 0. 2. 5. 9. (1). 98. 288. 14. 1. 15. 74. 104. (6). 386. 266. 0. 0. 13. 55. 68. (1). 333. 556. 23. 2. 59. 66. 150. 0. 706. 537. 0. 0. 58. 68. 126. 0. 663. 154. 4. 0. 23. 123. 150. (4). 300. 142. 1. 0. 26. 127. 154. (3). 293. 0. 0. 0. 0. 37. 37. 0. 37. 0. 0. 0. 0. 34. 34. 0. 34. 3,694. 460. 152. 178. 404. 1,194. 4,791. 3,444. 472. 327. 151. 381. 1,331. 287. 16. 21. 43. 367. 0. 341. 76. 171. 12. 116. 190. 489. 0. 565. 0. 0. 0. 0. 4. 4. 0. 4. 0. 0. 0. 0. 5. 5. 0. 5. 0. 0. 0. 0. (2). (2). 0. (2). 0. 0. 0. 0. (2). (2). 0. (2). (26). 287. 16. 21. 45. 369. 0. 343. 76. 171. 12. 116. 193. 492. 0. 568. (26). 0. 0. 0. 0. 0. 0. (26). 76. 0. 0. 0. 0. 0. 0. 76. 0. 0. 0. (6). 0. (6). 0. (6). 0. 0. 0. 55. 0. 55. 0. 55. 0. 287. 16. 27. 45. 375. 0. 375. 0. 171. 12. 61. 193. 437. 0. 437. (26). 287. 16. 21. 45. 369. 0. 343. 76. 171. 12. 116. 193. 492. 0. 568. Government Subventions and Grants (Note 3.1) 學費、課程及其他收費. Tuition, Programs and Other Fees 利息及投資收入(附註3.2). Interest and Investment Income (Note 3.2) 外界捐款. Donations and Benefactions 輔助服務及其他收入(附註3.3). (279). 416. Auxiliary Services and Other Income (Note 3.3) 轉撥自遞延資本基金. 0. 235. Transfers from Deferred Capital Funds 開支(附註3.4). Expenditure (Note 3.4) 教學、學術及研究. Teaching, Learning and Research 教學及研究. Teaching and Research 圖書館. Library 中央電腦設備. Central Computing Facilities 其他教學服務. Other Academic Services 校務支援. Institutional Support 管理及一般事務. Management and General 校舍及有關費用. Premises and Related Expenses 學生及一般教育服務. Student and General Education Services 其他活動. Other Activities 本年度營運盈餘. (26). (97). (279). 4,496. Surplus from operation for the year 所佔聯營公司的經營業績. Share of Result of an Associate 稅項. Taxation 本年度盈餘 / (虧損). Surplus / (Deficit) for the year 本年度盈餘 / (虧損)轉撥至:. Surplus / (Deficit) for the year transferred to: 教資會基金. UGC Funds 限制性基金. Restricted Funds 其他基金. Other Funds. 16.

(19) 3. 分部收入及開支(續) INCOME AND EXPENDITURE BY SEGMENT (CONT'D) (b) 綜合分部開支(按會計性質) Consolidated Segment Expenditure (By accounting nature) 2019. 2018 分部間之 交易抵銷. 教資會 資助活動. UGC-Funded Activities. Inter-segment Transaction Elimination. 非教資會資助活動. Non-UGC Funded Activities 自負盈虧之持續 進修教育活動. 科研活動. 所得捐款活動. 其他活動. Self-financing CPEP Activities. Research Activities. Donation Activities. Other Activities. 分部間之 交易抵銷. 教資會 資助活動 淨總計. Net Total. UGC-Funded Activities. 小計. Sub-total. Inter-segment Transaction Elimination. 非教資會資助活動. Non-UGC Funded Activities 自負盈虧之持續 進修教育活動. 科研活動. 所得捐款活動. 其他活動. Self-financing CPEP Activities. Research Activities. Donation Activities. Other Activities. 淨總計. Net Total. 小計. Sub-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. 百萬元. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. $million. (註). (註). (Note). (Note). 開支(附註3.4). Expenditure (Note 3.4) 薪金及福利. 2,366. 237. 56. 40. 105. 438. (3). 2,801. 2,203. 149. 125. 30. 132. 436. (20). 2,619. 1,129. 217. 86. 78. 263. 644. (94). 1,679. 1,065. 322. 183. 62. 211. 778. (259). 1,584. 199. 6. 10. 60. 36. 112. 0. 311. 176. 1. 19. 59. 38. 117. 3,694. 460. 152. 178. 404. 1,194. 4,791. 3,444. 472. 327. 151. 381. 1,331. Salaries and Benefits 其他營運支出. Other Operating Expenses 折舊及攤銷. 0. 293. Depreciation and Amortisation 總開支. (97). Total Expenditure. 註: 分部間之交易主要包括內部租金交易項目。 Note: Inter-segment transactions mainly included internal rental transactions. 備註: Remarks:. . 有關分部報告之披露乃按教資會資助院校的建議準則要求並不完全按照香港財務報告準則笫8號「營運分部」之規定而編製。 Disclosures regarding segment reporting are included as a requirement of the Statement of Recommended Practice for the UGC-Funded Institutions and are not designed to fully comply with the requirements of HKFRS 8 'Operating Segments'.. . 教資會資助與非教資會資助活動的成本分攤指引(「成本分攤指引」) Cost Allocation Guidelines for UGC-funded and non-UGC-funded activities ("the Guidelines") 集團遵循教資會頒佈之「成本分攤指引」來分配成本,概述如下: The Group follows the Guidelines issued by the UGC to allocate their costs, which is summarised as follows: ─ 以防教資會給予之資源被攤薄及與私營行業有不公平競爭,不該有任何隱藏之補貼;. There should be no hidden subsidy to avoid dilution of UGC-funded resources and unfair competition with the private sector; ─ 所有直接用於特定活動的費用概由該等活動全數承擔;. All direct costs which can be separately attributable to specific activities should be fully taken up and borne by such activities; ─ 所有不能分開歸屬於特定活動的間接費用(如中央設施、行政及輔助服務),將視作共享活動的成本,根據「成本分攤指引」中的成本攤分法,分配到教資會與非教資會分部。. All indirect costs, such as centrally provided facilities, administrative and support services, which cannot be separately attributable to specific activities, are allocated as shared costs to UGC and non-UGC segments based on cost allocation methodologies set out in the Guidelines.. 17. (279). 4,496.

(20) 3.1 政府資助及撥款 GOVERNMENT SUBVENTIONS AND GRANTS. 教資會整筆經常撥款及指定撥款(附註14). 2019. 2018. 百萬元. 百萬元. $million. $million. 2,155. 2,068. 211. 227. 215. 202. 4. 6. 47. 47. 2,632. 2,550. UGC Recurrent Block Grant (Note 14) 教資會指定撥款(附註14). UGC Earmarked Grants (Note 14) 政府有關機構指定撥款(附註14). Earmarked Grants from Government Agencies (Note 14) 配對撥款及其他政府補貼(附註). Matching Grants and Other Government Subsidies (Note) 退還差餉及地租. Rates and Government Rent Refunds. 附註 : Note : 於年內,沒有配對撥款及其他政府補貼來自教資會資助活動(2018年:無)。 No matching grants and other government subsidies arised from UGC funded activities during the year (2018: Nil).. 3.2 利息及投資收入 INTEREST AND INVESTMENT INCOME 2019. 2018. 百萬元. 百萬元. $million. $million. 利息收入. 42. 22. 305. 528. 1. 0. 0. 4. 348. 554. Interest income 按公平值透過收支記賬之財務資產之公平值變動. Change in fair value of Financial Assets at Fair Value through Income and Expenditure 按公平價值透過其他全面收益列賬之財務資產之投資收入. Investment income on Financial Assets at Fair Value through Other Comprehensive Income 可供出售財務資產之投資收入. Investment income on Available-for-Sale Financial Assets. 3.3 輔助服務及其他收入 AUXILIARY SERVICES AND OTHER INCOME. 研究合約. 2019. 2018. 百萬元. 百萬元. $million. $million. 94. 98. 131. 117. 44. 42. 47. 45. 61. 54. 52. 39. 20. 21. 449. 416. Research Contracts 學生宿舍. Student Hostels 租金收入. Rental Income 教職員繳納之租金. Rental Contribution from Staff 服務收費、項目收入及其他贊助. Services Fees, Workshop Income and Other Sponsorships 項目贊助(附註14). Project Sponsorships (Note 14) 雜項收入. Miscellaneous. 18.

(21) 3.4 開支 EXPENDITURE 薪酬及福利. 其他營運支出. 折舊及攤銷. Salaries and Benefits. Other Operating Expenses. Depreciation and Amortisation. 總計. Total. 百萬元. 百萬元. 百萬元. 百萬元. $million. $million. $million. $million. 年度 / Year 2019 教學、學術及研究. Teaching, Learning and Research 教學及研究. 1,997. 886. 111. 2,994. 70. 53. 1. 124. 93. 37. 10. 140. 84. 20. 0. 104. 2,244. 996. 122. 3,362. 256. 126. 4. 386. 193. 329. 184. 706. 106. 193. 1. 300. 2. 35. 0. 37. 557. 683. 189. 1,429. 2,801. 1,679. 311. 4,791. 1,908. 835. 93. 2,836. 64. 48. 1. 113. 85. 32. 9. 126. 76. 21. 1. 98. 2,133. 936. 104. 3,173. 217. 113. 3. 333. 167. 311. 185. 663. 101. 191. 1. 293. 1. 33. 0. 34. 486. 648. 189. 1,323. 2,619. 1,584. 293. 4,496. Teaching and Research 圖書館. Library 中央電腦設備. Central Computing Facilities 其他教學服務. Other Academic Services 小計. Sub-total 校務支援. Institutional Support 管理及一般事務. Management and General 校舍及有關費用. Premises and Related Expenses 學生及一般教育服務. Student and General Education Services 其他活動. Other Activities 小計. Sub-total 總開支. Total Expenditure 年度 / Year 2018 教學、學術及研究. Teaching, Learning and Research 教學及研究. Teaching and Research 圖書館. Library 中央電腦設備. Central Computing Facilities 其他教學服務. Other Academic Services 小計. Sub-total 校務支援. Institutional Support 管理及一般事務. Management and General 校舍及有關費用. Premises and Related Expenses 學生及一般教育服務. Student and General Education Services 其他活動. Other Activities 小計. Sub-total 總開支. Total Expenditure 薪金及福利包括集團為界定供款退休金計劃所支付之供款共二億零三百萬元(2018年:一億九千七百萬元)。. Included in Salaries and Benefits was a total sum of $203 million (2018: $197 million) representing the Group's contributions towards defined contribution retirement benefits schemes.. 19.

(22) 4.. 高收入員工薪酬 REMUNERATION OF HIGHER PAID STAFF 員工數目. Number of Employees 2019 2018 年薪等值. Annual Equivalent Remuneration HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$ HK$. 1,800,001 1,950,001 2,100,001 2,250,001 2,400,001 2,550,001 2,700,001 2,850,001 3,000,001 3,150,001 3,300,001 3,450,001 3,600,001 3,750,001 3,900,001 4,050,001 4,200,001 4,350,001 4,500,001 4,800,001 4,950,001 6,750,001 7,050,001 7,650,001. -. 1,950,000 2,100,000 2,250,000 2,400,000 2,550,000 2,700,000 2,850,000 3,000,000 3,150,000 3,300,000 3,450,000 3,600,000 3,750,000 3,900,000 4,050,000 4,200,000 4,350,000 4,500,000 4,650,000 4,950,000 5,100,000 6,900,000 7,200,000 7,800,000. 68 51 52 41 26 32 19 19 10 4 8 11 6 0 3 2 6 1 1 0 1 0 0 1. 55 57 47 30 32 18 20 13 14 7 9 4 3 5 1 4 0 1 0 1 0 1 1 0. 薪俸包括薪金、約滿酬金、退休金計劃供款、集團所支付之顧問費用、房屋及其他津貼。獲大學提 供宿舍者,其房屋福利以香港特別行政區政府差餉物業估價署評估其宿舍之應課差餉租值計算。 Remuneration includes salary, gratuity, contribution to retirement schemes, consultancy fees paid by the Group, housing and other benefits. For staff who are provided with quarters, their housing benefits are calculated by reference to the rateable values assessed by the Rating and Valuation Department of the Government of The Hong Kong Special Administrative Region.. 20.

(23) 5. 稅項 TAXATION 綜合全面收益表內的所得稅為:. Income tax in the consolidated statement of comprehensive income represents: 2019. 2018. 百萬元. 百萬元. $million. $million. 香港利得稅. 0. 1. 2. 1. 2. 2. Hong Kong Profit tax 中國企業所得稅. China Corporate Income tax. 大學根據稅務條例第88條之規定獲豁免繳付稅項,因此不需作出撥備。. No taxation is provided for the operation of the University, which is exempt from taxation by virtue of Section 88 of the Inland Revenue Ordinance. 集團的香港附屬公司乃按香港利得稅以應評稅率計算。香港附屬公司以16.5% (2018年:16.5%) 的稅率計算香港利得 稅。集團的中國附屬公司乃按中國所得稅及有關條例以應評稅率計算。. Hong Kong subsidiaries of the Group are subject to Hong Kong Profits Tax. The provision for Hong Kong Profits Tax is calculated at 16.5% (2018: 16.5%) of the estimated assessable profits of these subsidiaries for the year. Taxation for the PRC subsidiaries of the Group is charged at the appropriate prevailing rates of taxation in the PRC. 本集團有關利得稅之計算稅項有別於採用集團本年度營運盈餘計算之稅率分析如下:. The tax on the surplus from operation for the year differs from the theoretical amount that would arise using the tax rate applicable to the surplus of the Group as follows:. 本年度營運盈餘. 2019. 2018. 百萬元. 百萬元. $million. $million. 341. 565. 56. 93. (815). (804). 761. 713. 2. 2. Surplus from operation for the year 按稅率16.5% (2018:16.5%) 計算之稅項. Tax calculated at a tax rate of 16.5% (2018: 16.5%) 無需課稅收入的稅務影響. Tax effect of non-taxable income 不可扣減支出的稅務影響. Tax effect of non-deductible expenses 稅項. Taxation charge 當累積稅項虧損有可能經未來應課稅盈利而帶來利益,集團才確認遞延稅項資產。本集團之中國附屬公司未有確 認之遞延稅項資產為約二千六百一十萬元(2018年:二千五百二十萬元),其來自累積虧損約一億五百四十萬元(2018 年:一億二百七十萬元)。該筆中國附屬公司稅項虧損將逐步於2024年前期間到期。一間香港附屬公司之未確認稅 項虧損為約六千五百三十萬元(2018年:六千五百一十萬元)並沒有期限。. Deferred income tax assets are recognised for tax losses carried forward to the extent that the realisation of the related tax benefit through future taxable profits is probable. The PRC subsidiaries of the Group have not recognised deferred income tax assets of approximately $26.1 million (2018: $25.2 million) in respect of cumulative losses amounting to approximately $105.4 million (2018: $102.7 million). The tax losses for the PRC subsidiaries will expire on various dates up to 2024. The unrecognised tax loss of approximately $65.3 million for a Hong Kong subsidiary (2018: $65.1 million) has no expiry date.. 21.

(24) 6. 物業、機器及設備 PROPERTY, PLANT AND EQUIPMENT 樓宇裝修、大型設備 及設備系統 在建工程. Construction in progress. 樓宇. Buildings. Building improvements, major equipment and services systems. 傢具及設備. Fixtures and equipment. 總計. Total. 百萬元. 百萬元. 百萬元. 百萬元. 百萬元. $million. $million. $million. $million. $million. 成本. COST 2017年6月30日之結餘. 6,470. 53. 679. 2,050. 9,252. 115. 107. 155. 365. 0. 0. 0. (53). (53). 2. 0. 0. 1. 3. 6,460. 168. 786. 2,153. 9,567. 0. 317. 26. 149. 492. 63. (152). 89. 0. 0. Balance as at 30 June 2017 添置(附註). (12). Additions (Note) 撇減. Disposals 匯兌差額. Exchange translation difference 2018年6月30日之結餘. Balance as at 30 June 2018 添置. Additions 轉撥. Transfers 撇減. 0. 0. 0. (67). (67). (4). 0. 0. (1). (5). 6,519. 333. 901. 2,234. 9,987. 2,272. 0. 68. 1,834. 4,174. 130. 0. 39. 120. 289. 0. 0. 0. (53). (53). 2,402. 0. 107. 1,901. 4,410. 131. 0. 45. 130. 306. 0. 0. 0. (67). (67). 2,533. 0. 152. 1,964. 4,649. 3,986. 333. 749. 270. 5,338. 4,058. 168. 679. 252. 5,157. Disposals 匯兌差額. Exchange translation difference 2019年6月30日之結餘. Balance as at 30 June 2019 累積折舊. ACCUMULATED DEPRECIATION 2017年6月30日之結餘. Balance as at 30 June 2017 本年度計算之折舊. Charge for the year 撇減. Disposals 2018年6月30日之結餘. Balance as at 30 June 2018 本年度計算之折舊. Charge for the year 撇減. Disposals 2019年6月30日之結餘. Balance as at 30 June 2019 賬面淨值. NET BOOK VALUE 2019年6月30日之結餘. Balance as at 30 June 2019 2018年6月30日之結餘. Balance as at 30 June 2018 附註 : Note : 根據工料測量師的決算賬戶,在2017/18年度回撥了一筆二千九百萬元於早年已確認的或有撥備,因此「樓宇」項下出現添置負值數。 Based on the statement of final account from the quantity surveyor, a lump sum contingency provision of $29 million made in previous year was written back in 2017/18, hence, resulting in a negative amount of addition against "Building".. 22.

(25) 6.. 物業、機器及設備(續) PROPERTY, PLANT AND EQUIPMENT (CONT'D) 大學校舍座落於西貢約六十公頃之土地,由香港特別行政區政府(「香港特區政府」)按名義租金批出,為期五十八年 , 至2047年6月30日止。校園樓宇按直線法依照每年2%計算折舊。. The University campus is situated on approximately 60 hectares of land in Sai Kung under lease from the Government of The Hong Kong Special Administrative Region ("HKSAR") at a nominal rent for 58 years through 30 June 2047. The campus buildings are depreciated on a straight-line basis at 2% per annum. 深圳市政府按名義租金批予集團其中一間附屬公司 ─ 港科大研究開發(深圳)有限公司一幅位於深圳約七千四百三十七平 方米之土地作為興建產學研基地之用,為期五十年,至2057年6月28日止。該等樓宇按餘下租約年期計算折舊。. A piece of land situated at Shenzhen of approximately 7,437 square metres was granted at a nominal amount to HKUST R&D Corporation (Shenzhen) Limited, a subsidiary of the Group, by the Shenzhen Municipal Government for the construction of an Industry-Education-Research base for 50 years through 28 June 2057. The respective building is depreciated over the remaining lease term. 在2012年12月21日,香港特區政府按名義租金及以370:150之比例批予大學及香港浸會大學(「浸大」)一幅位於將軍澳約 三千四百九十平方米之土地作為興建一座合辦學生宿舍之用,為期五十年,至2062年12月20日止。根據兩位受批者於 2015年4月23日所簽下的撤銷合同中,浸大退出該項合建項目,以及雙方同意以無代價轉讓及分配由浸大所持有該土地的 所有權利、產權及權益給大學。大學於以上提及的合同簽訂日起已被視作為獨自擁有該項物業之所有權益。. On 21 December 2012, a piece of land situated in Tseung Kwan O of approximately 3,490 square metres was granted to the University and The Hong Kong Baptist University ("BU") in the proportion of 370:150 by the Government of the HKSAR at a nominal rent for the construction of a joint student hostel for a lease of 50 years up to 20 December 2062. Pursuant to the Cancellation Agreement signed by both grantees on 23 April 2015, BU withdrew from the joint construction project and both parties agreed the transfer and assignment of all the rights, title and interest in the land held by BU to the University at nil consideration. The University is deemed to have possession of the sole ownership of the property with effect from the aforesaid agreement signing date. 以上之物業、機器及設備按直線法依照下列年率計算折舊:. The above items of property, plant and equipment are depreciated on a straight-line basis at the following rates per annum: 樓宇裝修、大型設備及設備系統. 每年5%. Building improvements, major equipment and services systems. 5% per annum. 傢具及設備. 每年20% - 25%. Fixtures and equipment. 20% - 25% per annum. 23.

(26) 7.. 無形資產 INTANGIBLE ASSETS 電腦軟件. Computer Software 百萬元. $million 成本. COST 2017年6月30日之結餘. 109. Balance as at 30 June 2017 添置. 9. Additions 撇減. (7). Disposals 2018年6月30日之結餘. 111. Balance as at 30 June 2018 添置. 7. Additions 撇減. (5). Disposals 2019年6月30日之結餘. 113. Balance as at 30 June 2019 攤銷. AMORTISATION 2017年6月30日之結餘. 103. Balance as at 30 June 2017 本年度計算之攤銷. 4. Amortisation charge for the year 撇減. (7). Disposals 2018年6月30日之結餘. 100. Balance as at 30 June 2018 本年度計算之攤銷. 5. Amortisation charge for the year 撇減. (5). Disposals 2019年6月30日之結餘. 100. Balance as at 30 June 2019 賬面淨值. NET BOOK VALUE 2019年6月30日之結餘. 13. Balance as at 30 June 2019 2018年6月30日之結餘. 11. Balance as at 30 June 2018 電腦軟件資產按直線法每年25%計算攤銷。. Computer software is amortised on a straight-line basis at 25% per annum.. 24.

(27) 8.. 財務資產 FINANCIAL ASSETS 2019. 2018. 百萬元. 百萬元. $million. $million. 按攤銷成本計量的債券. Bond securities, at amortised cost 上市. 42. 2. 64. 67. 106. 69. 1. 4. 105. 65. 106. 69. 0. 69. 106. 0. 106. 69. 0. 1. 22. 24. 455. 396. 477. 421. 0. 421. 477. 0. 477. 421. 948. 1,260. 1,757. 1,654. 471. 332. 1,654. 1,550. 512. 525. 988. 901. 263. 132. 6,593. 6,354. Listed 非上市. Unlisted. 於一年內到期. Maturing within one year 於一年後到期. Maturing after one year. 於綜合資產負債表內呈列. Presentation in the consolidated balance sheet 持至到期日財務資產. Held-to-Maturity Financial Assets 按攤銷成本計量之財務資產. Financial Assets at Amortised cost. 股權證券. Equity securities 非上市股權證券,按成本. Unlisted Equity Securities, at cost 上市股權證券,按市值. Listed Equity Securities, at market value 非上市股權證券,按公平值(附註a). Unlisted Equity Securities, at fair value (Note a). 於綜合資產負債表內呈列. Presentation in the consolidated balance sheet 可供出售財務資產. Available-for-Sale Financial Assets 按公平價值透過其他全面收益列賬之財務資產. Financial Assets at Fair Value through Other Comprehensive income. 按公平值透過收支記賬之財務資產(附註b). Financial Assets at Fair Value through Income and Expenditure (Note b) 上市股權基金. Listed Equity Funds 非上市股權基金. Unlisted Equity Funds 上市固定收入基金. Listed Fixed Income Funds 非上市固定收入基金. Unlisted Fixed Income Funds 非上市實物基金. Unlisted Real Assets Funds 非上市對沖基金. Unlisted Hedge Funds 非上市私人投資. Unlisted Private Investments 財務資產主要以港元及美元為單位。. Financial assets are mainly denominated in Hong Kong dollars and United States dollars. 附註 :. Notes : (a) 公平值乃參考最近的交易價格以及參照類似實體市場價值並以現金流量折讓分析、盈利倍數和淨權益方法的金融模型而釐定。 The fair value was determined by reference to the recent transaction price, and financial models based on discounted cash flow analysis, earning multiple and net equity method with reference to market valuations for similar entities. (b) 公平值乃參考活躍市場或基金經理報價釐定。 The fair value was determined by reference to bid prices quoted in active markets or by fund managers.. 25.

(28) 9. 於聯營公司權益 INTEREST IN AN ASSOCIATE 2019. 2018. 百萬元. 百萬元. $million. $million. 所佔淨資產. 83. 83. Share of net assets 擁有權益 業務 架構模式. 註冊及營運地點. Form of Business Structure. 深港產學研基地. PKU-HKUST Shenzhen-Hong Kong Institution. Place of Incorporation and Operation. Proportion of Nominal Value of Issued Capital Held by the Group. 持有股本類別. 事業法人單位. 中華人民共和國. 33%. 注入資本. 致力於科技商業化,培育新公司 ,提供研究和技術管理服務,培 訓高級管理人員及行政專才。. Institutional Organization. People's Republic of China. Capital Contribution. To engage in technology commercialization, incubation of start-up companies, provision of research and technology management services, training of senior management and administrative executives.. 聯營公司名稱. Name of Associate. Class of Shares Held. 主要活動. Principal Activity. 2019. 2018. 百萬元. 百萬元. $million. $million. 下文載列為聯營公司之財務資料概要:. The summarised financial information in respect of the associate is set out below: 總資產. 267. 272. (17). (20). 250. 252. 83. 83. 47. 43. 13. 15. 4. 5. 252. 237. 13. 15. (5). (5). (10). 5. Total assets 總負債. Total liabilities 資產淨值. Net assets 集團應佔聯營公司之資產淨值. Group's share of net assets of the associate 營業額. Turnover 本年度溢利. Profit for the year 集團年內應佔聯營公司業績. Group's share of results of the associate for the year 對賬至所佔資產淨值:. Reconciliation to share of net assets: 於7月1日. As at 1 July 本年度溢利. Profit for the year 基金分配. Funds distributed 匯兌差額. Exchange translation difference 於6月30日. 250. 252. 33%. 33%. 83. 83. As at 30 June 集團應佔%. Group's share in % 集團應佔聯營公司之資產淨值. Group's share of net assets of the associate. 26.

(29) 10.. 應收賬款及預付款項 ACCOUNTS RECEIVABLE AND PREPAYMENTS 2019. 2018. 百萬元. 百萬元. $million. $million. 預付款項及按金. 105. 40. 306. 215. 411. 255. Prepayments and Deposits 應收賬款. Accounts Receivable. . 應收賬款於發出通知後須立即償還。. Accounts receivable are repayable on demand. . 本集團應用香港財務報告準則第9號的簡化方法,以應收賬款的全期預期虧損計量虧損撥備。. The Group applies the HKFRS 9 simplified approach to measure loss allowance using a lifetime expected loss allowance of accounts receivables. . 為計量預期信貸虧損,應收賬款已按共同信貸風險特徵及逾期日數作分組。預期虧損率乃根據過 往的相應信貸虧損估算,並就宏觀經濟因素的當前與前瞻性資料之間的預期變動進行調整(倘屬 重大)。於2019年6月30日,鑑於預期虧損並不重大,校董會認為無需就應收賬款作減值撥備,本 集團並無就該等結餘持有任何抵押。. To measure the expected credit losses, account receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are estimated based on the corresponding historical credit losses experienced, adjusted with the expected change between current and forward looking information on macroeconomic factors, if material. As at 30 June 2019, the Council believes that there is no impairment provision required on these accounts receivable as the expected credit losses are immaterial. The Group does not hold any collateral over these balances. . 大部份的應收賬款均無固定還款期,並預期可於一年內收回。預付款項亦預期可於一年內確認為 開支。. The majority of accounts receivable are with no fixed terms of repayment and are expected to be recoverable within one year. Prepayments are expected to be recognised as expenses within one year. . 應收賬款主要以港元為單位。. The accounts receivable are mainly denominated in Hong Kong dollars.. 27.

(30) 11.. 現金及等同現金 CASH AND CASH EQUIVALENTS. 原到期日為三個月或以下之定期存款. 2019. 2018. 百萬元. 百萬元. $million. $million. 218. 65. 438. 192. 656. 257. 175 109 323 40 7 2 656. 78 16 153 9 1 0 257. Bank Deposits with Original Maturity within Three Months 現金及銀行結餘(附註a). Cash at Banks and in Hand (Note a). 現金及等同現金以下列貨幣為單位:. Cash and Cash Equivalents are denominated in the following currencies: Hong Kong Dollars United States Dollars Renminbi Euro Pounds Sterling Others. 港元 美元 人民幣 歐元 英鎊 其他. 附註 : Note :. (a) 於2019年6月30日,包括在現金及銀行結餘中的人民幣一億四千九百八十萬元(約港幣一億七千一百三十萬元)來 自廣州市人民政府,資金將用於支持香港科技大學(廣州)(「港科大(廣州)」)的初始啟動成本。[見附註 12(b)]。. As at 30 June 2019, included in cash at banks and in hand is RMB149.8 million (approximately HK$171.3 million) of funding received from the Guangzhou Municipal Government to fund the initial start-up cost of Hong Kong University of Science and Technology (Guangzhou) ("HKUST (GZ)"). [See Note 12(b).]. 12.. 應付賬款及應計費用 ACCOUNTS PAYABLE AND ACCRUALS. 合約負債(附註a). 2019. 2018. 百萬元. 百萬元. $million. $million. 481. 0. 672. 793. 1,153. 793. Contract Liabilities (Note a) 應付賬款及應計費用(附註b). Accounts Payable and Accruals (Note b). 應付賬款及應計費用主要以港元為單位。. The accounts payable and accruals are mainly denominated in Hong Kong dollars. 附註 : Note :. (a) 由於首次應用香港財務報告準則第15號,合約負債於2019年6月30日已分開呈列[見附註26(b)]。合約負債(包括: 預收款、遞延收入及客戶按金)乃於履約責任達成的期間確認為收益。2018年7月1日計入合約負債結餘的三億六 千七百萬元已於本年度確認為收益。集團預計在2019年6月30日分配至未履行之合約有四億七千七百五十萬元將 於一年內確認為收益,另有三百五十萬元則在一年後確認為收益。. As a result of initial application of HKFRS 15, contract liabilities as at 30 June 2019 were separately presented [see Note 26(b)]. The contract liability for receipt in advance, deferred revenue and customers' deposits is recognised as revenue in the period when the performance obligations are fulfilled. $367 million was recognised as revenue during the year that was included in the contract liabilities balance as at 1 July 2018. The Group expects that $477.5 million allocated to the unsatisified contracts as at 30 June 2019 will be recognised as revenue within one year and $3.5 million will be recognised as revenue after one year.. 28.

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