Page 121 - 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)
Notes to the Financial Statements
財務報表附註
教資會資助及非教資會資助活動的分 項報告 (續)
(丙) 教資會資助和非教資會資助活動的成本分攤(續)
(三) 為免變相津貼非教資會資助的活動，教大原則 上會根據教大的內部指引，對這些活動(包括其 他政府部門/機構資助的項目及教大自負盈虧 舉辦的項目/課程 )收取間接費用。
(四) 教大在釐定收取的間接費用水平時，已計及有 關非教資會資助活動的全部成本。
(五) 有些研究或其他項目會因個別資助組織的規 則，不 能 全 數 收 回 間 接 費 用 及 / 或 學 院 首 席 研 究 員費用。教大會因應這些研究或其他項目是否 有助學術發展而給予特別處理，豁免這些項目 全部或部分間接費用及/或學院首席研究員費 用。
18 Segment Report for UGC-funded and Non-UGC-funded operations (Continued)
(c) Cost allocation practices for UGC-funded and non-UGC-funded activities (Continued)
(iii) To avoid hidden subsidy to non-UGC-funded activities, the University, as a matter of principle, levies overhead charges on such activities according to the University’s internal guidelines, including projects funded by other government departments/agencies and projects/programmes conducted by its self- nancing arms.
(iv) When determining the level of overhead charges to be levied, the University has re ected the full costs of the non-UGC-funded activities concerned.
(v) The University may waive overhead charges and/or faculty principal investigators costs, in whole or in part, or take on research or other projects where charging full overheads and/or faculty principal investigators costs is not possible because of the rules imposed by the funding agency, if the University is satis ed that the value of the projects to its academic development justi es exceptional treatment.
19 Government subventions
18
19
政府撥款
Group 本集團
2017 2016 $'000 $'000
University 教大
2017 2016 $'000 $'000 千元 千元 千元 千元
Subventions from UGC
Block/Recurrent Grants
Earmarked Grants
Home Financing Scheme Earmarked for Pension Top-up Earmarked Language
Immersion Programmes Research projects Housing-related bene ts
other than Home
Financing Scheme
Upgrading of Language Teaching
& Learning Facilities Knowledge Transfer Teaching and Learning
related initatives Other Earmarked Grants
Government rent and rates refund
Capital Grants and Alterations, Additions, Repairs and Improvements Block Allocation
Grants from government agencies
教資會撥款
整體/經常性撥款
指定撥款
居所資助計劃
指定補貼退休金
指定語文沉浸課程
研究項目
非居所資助計劃之房屋
福利相關支出
提升語言教學和學習設施
知識轉移
教與學有關的倡議
其他指定撥款
退回地租及差餉
基建撥款及改建、加建、
維修及改善工程整體配額
政府機構撥款
829,629 42,381
728,554 45,945
829,629 42,381
728,554 45,945
1,248 2,885
7,377 19,182
2,086
24 2,445
2,635 4,499
11,493 86,569
970,072
86,013 1,056,085
11,275 80,683
866,457
82,251 948,708
11,493 86,569
970,072
57,868 1,027,940
11,275 80,683
866,457
56,423 922,880
1,769 3,290
10,769 18,027
2,094
35 2,036
3,592 4,333
1,248 2,885
7,377 19,182
2,086
24 2,445
2,635 4,499
1,769 3,290
10,769 18,027
2,094
35 2,036
3,592 4,333
香港教育大學 2016-2017 年報 / 119