Page 122 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
17 UGC funds and other funds (Continued)
(a) General and Development Reserve Fund (“the Reserves”) represents the unspent UGC funds (i.e. the recurrent grants other than earmarked grants for speci ed purpose) of the University. The balance of the Reserves at the end of the funding period (usually a triennium) that can be carried over to the next funding period is limited to a maximum of 20% of the approved recurrent grants for the University other than the earmarked grants for speci c purposes for that funding period. Should the balance of the Reserves at the end of the funding period exceed the ceiling allowed, the excess amount is refundable to the UGC.
(b) Matching Grant Funds are funds granted by the HKSAR Government on a matching basis for quali ed private donations raised by the University. The matching grants can be used for supporting activities within the ambit of UGC- recurrent grants. Details of income or expenditure incurred for the Matching Grant Scheme are shown in Note 22(a).
(c) Other Operation Reserves are funds other than those described in (a), (b) or (d) and are to be used to nance the Group’s activities in general.
(d) Donations and Benefactions represent the reserves of non- refundable donations from the donors.
17 教資會資助基金及其他基金 (續)
(甲) 一般及發展儲備基金(「儲備基金」) 指教大的未用教資會撥款(即經常性 撥款，但不包括供特殊用途的指定撥 款)。儲備基金於撥款期(通常為期三 年)屆滿時的結餘(可結轉至下一個撥 款期)以教大獲核准的經常性撥款(不 包括供特殊用途的指定撥款)最多20% 為限。如果儲備基金於撥款期屆滿時 的結餘超過可容許的上限，超出的金 額須退還予教資會。
(乙) 配對補助金基金是香港特別行政區 政府按教大的合資格私人籌款額， 以等額配對的方式發放的資金。配 對補助金可用於資助教資會經常性 撥款範圍內的活動。配對補助基金 計劃相關收入及支出已詳列於附註 22(甲)。
(丙) 其他營運儲備為 (甲) 、(乙) 或 (丁) 所述以外的基金，並計劃用作為本集 團的一般活動提供資金。
(丁) 捐款及捐助指不會退還予捐贈者之 捐款儲備。
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The Education University of Hong Kong Annual Report 2015-2016