Annual Report 2019–20

大學校董會報告 Report of the Council 49 自2019年下半年開始發生的社會事件，以 至2020年1月起爆發的新冠肺炎，都為大學 在健康、安全及營運上帶來重大和直接的衝 擊和考驗。大學無可避免地需要投放額外資 源於修復校園、提升校內的防疫抗疫措施 以保障學生及教職員的安全和健康，以及加 強資訊科技設備以支援大規模網上授課和 學習。縱使如此，截至2020年6月30日，大 學在2019至20財政年度綜合盈餘達二十億 五千萬元及綜合資產淨值二百四十六億六千 萬元。 此財務報表臚列受政府資助或由非政府資 金支持的經常性和非經常性活動的收入及支 出。以下各段僅概述大學營運表現。 大學在2019至20財政年度總收入較去年增 加十二億七千七百萬元，或百分之十三點三 至一百零九億一百萬元（表一）。政府資助收 入共六十億一千三百萬元，相比去年增加八 億九千二百萬元，增加的主要原因是大學教 育資助委員會（教資會）第八輪配對補助金 計劃獲得的撥款，以及由於2019年4月起薪 酬上調而獲得額外的整體補助金及增補補 助金。至於從研究配對補助金計劃獲得的 一億三千萬元撥款，根據現行會計準則及 教資會操作指引，未使用款項須轉至遞延 收益中。學費、課程及其他收費收入也增加 五千四百萬元至二十三億五千九百萬元，當 中百分之五十四來自非教資會資助課程。而 非教資會資助課程因無政府直接補貼而須 按自資營運原則收費，故此學費收入比教 資會資助的課程略高。由於中美在貿易及 關稅問題上糾紛不斷，再加上疫情重創全 財政表現 Financial Performance Due to the social unrest in Hong Kong in the latter half of 2019, combined with the COVID-19 pandemic since January 2020, which has posed major and direct challenges to the well-being, safety and operation of the entire University, the University inevitably incurred extra expenditure for restoring the campus, stepping up precautionary measures to safeguard the health of students and staff, and enhancing information technology and support for extensive online teaching and learning. Nonetheless, the University achieved a consolidated surplus of $2.05 billion for 2019–20 and consolidated net assets of $24.66 billion as at 30 June 2020. The financial statements report the income and expenditure for both recurrent and non-recurrent activities funded by the government or supported by other non-government funds. Comments and highlights below only refer to the operating results of the University. Total income rose by $1,277 million or 13.3% to $10,901 million in 2019–20 (Table 1). Government subventions accounted for $6,013 million and recorded an increase of $892 million compared to the previous financial year, mainly due to increase in matching grants allocated under the Eighth Matching Grant Scheme and increase in block grants and supplementary grants to support inflation and the upward pay adjustment for April 2019. Regarding the $130 million received from Research Matching Grant Scheme during the year, the unused portion was recognized as deferred income in the Statement of Financial Position according to the prevailing accounting standard and the Operation Guide of the University Grants Committee (UGC). Tuition, programme and other fees increased by $54 million to $2,359 million, of which 54% was contributed by non-UGC funded programmes. Fees income from non-UGC funded programmes slightly exceeded that from the UGC funded programmes, due to self-financing tuition fees being charged for the former in the absence of direct subsidies from the government. The interest and net investment income dropped