78
HKUST 2014-2015
Annual Report
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
For the Year ended 30 June 2015
Income
Government Subventions and Grants
Tuition, Programmes and Other Fees
Interest and Investment Income
Donations and Benefactions
Auxiliary Services and Other Income
Transfers from Capital Reserves
Expenditure
Learning and Research
Instruction and Research
Library
Central Computing Facilities
Other Academic Services
Institutional Support
Management and General
Premises and Related Expenses
Student and General Education Services
Other Activities
(Deficit) / Surplus from operation for the year
Share of Result of an Associate
Share of Result of a Joint Venture
(Deficit) / Surplus for the year before taxation
Taxation
(Deficit) / Surplus for the year after taxation
Other comprehensive income / (loss) for the year
Items that may be reclassified subsequently
to income and expenditure:
Unrealised gain on Available-for-Sale Financial Assets
Transfer from Capital Reserves to consolidated
statement of comprehensive income
Exchange differences arising from retranslation
Total comprehensive (loss) / income for the year
Transfers to / (from):
Capital Reserves
University Grants Committee (“UGC”) Block Grant Reserves
Donations and Matching Grants Reserves
Other Reserves
Investment Revaluation Reserve
2,081
948
562
84
324
199
4,198
2,257
99
111
88
2,555
215
587
217
30
1,049
3,604
594
8
0
602
0
602
1
(199)
(1)
(199)
403
(201)
126
273
204
1
403
2014
$million
2015
$million
2,241
1,030
(96)
86
347
220
3,828
2,447
104
127
97
2,775
241
548
237
32
1,058
3,833
(5)
1
(1)
(5)
0
(5)
3
(220)
1
(216)
(221)
(219)
0
(88)
83
3
(221)
