Page 120 - EdUHK Annual Report 2016-2017

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)
18
Segment Report for UGC-funded and Non-UGC-funded 18 教資會資助及非教資會資助活動的分
operations (Continued)
項報告 (續)
University 教大 Non-UGC-funded
UGC-funded activities 教資會 資助活動
$’000
$’000
activities
非教資會 資助活動
$’000 $’000
$’000
Inter-segment transaction elimination
Sub-total 分項間之 小計 交易抵銷
$’000 $’000
2016 Net total 總額
$’000
千元
Self- nancing activities 自負盈虧之 活動
Non-UGC-
funded Donation
research activities 科研活動
activities Other 所得捐款 activities 活動 其他活動
118
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The Education University of Hong Kong Annual Report 2016-2017
Note :
(a) Disclosures regarding segment report are included as a requirement of the SORP with effective from accounting period beginning on 1 July 2016 and are not designed to fully comply with the requirements of HKFRS 8, Operating segments.
(b) Inter-segment transactions mainly included internal rental transactions.
(c) Cost allocation practices for UGC-funded and non-UGC-funded activities
附註:
(i) (ii)
The University determines the basis of allocation of costs between UGC- funded and non-UGC-funded activities with reference to the UGC Notes on Procedures.
The classi cation of UGC-funded and non-UGC-funded activities is based on the funding source of the activities. The direct costs of the UGC- funded and non-UGC-funded activities are both charged fully and directly to the respective activities.
(甲) 關於分項報告的披露乃按教資會的建議準則，自 2016年7月1日起的會計期間生效，並不是完全按照 香港財務報告準則第8號「營運分部」之規定而編 製。
(乙) 分項間之交易主要包括內部租金交易項目。 (丙) 教資會資助和非教資會資助活動的成本分攤
(一) 教大根據教資會「程序便覽」制定教資會資助 與非教資會資助活動之間的成本分攤基準。
(二) 教資會資助和非教資會資助活動的分類是以活 動的資金來源為基礎。所有直接用於教資會資 助活動或非教資會資助活動的成本，概由該等 活動各自全數承擔 。
千元 千元 千元 千元 千元 千元 千元
Income
Government subventions
Tuition, programmes and other fees Donations and benefactions Auxiliary services
Interest and net investment income Other income
Expenditure
Teaching, learning and research
Teaching and research
Library 圖書館 46,725
43,431 11,148 222,595 - - 1,376 27,939 - 573 4 5,593 4,476
300,131 17,004
150,340 14,812 5,576 - 7,125 - 8,344 19
27,056 1,506 14,408 12
36,804 - 249,653 16,349
50,478 655
- 1,527 40,864 12 1,311 84
43,798
19,380 2,563 - 107
195 1,910
8,681 32,836
10,962
1,844 1,932 - 323 1,350 1,349
6,798
12,869 94 429 109
1,235 1,748
5,692 22,176
(15,378)
922,880 479,726 42,240 35,776 11,336 15,639
1,507,597
820,208 54,958 73,639 57,265
98,347 236,065
96,892 1,437,374
70,223
收入
政府補助金 866,457 學費、課程和其他收費 253,672 捐款及捐助 - 附屬服務 7,502 利息及投資淨收益 8,098 其他收入 4,137
1,139,866
支出
(Note b) (附註乙)
- 922,880 (331) 479,395 - 42,240 (831) 34,945 - 11,336 (170) 15,469
(1,332) 1,506,265
(538) 819,670 (1) 54,957 - 73,639 (349) 56,916
(2) 98,345 (93) 235,972
(349) 96,543 (1,332) 1,436,042
- 70,223
Central computing facilities
Other academic services Institutional support
Management and general Premises and related expenses Student and general education
中央電腦設施
其他學術服務 教學支援
管理及一般事項 校舍及相關開支 學生及一般教育服務
66,085 48,686
68,355 217,987
教學、學術及研究
教學及研究 622,807
services 45,715 1,116,360
Surplus/(de cit) and total comprehensive income for the year before transfers
轉撥前本年度盈餘/(虧損) 及全面收益總額
23,506