HKUST Annual Report 2017-18

76 Appendices CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2018 Notes 2018 $ million 2017 $ million Income  Government Subventions and Grants 3.1 2,550 2,456  Tuition, Programs and Other Fees 1,246 1,099  Interest and Investment Income 3.2 554 646  Donations and Benefactions 60 66  Auxiliary Services and Other Income 3.3 416 364  Transfers from Deferred Capital Funds 15/23.13 235 246 5,061 4,877 Expenditure 3.4 Teaching, Learning and Research  Teaching and Research 2,836 2,710  Library 113 111  Central Computing Facilities 126 131  Other Academic Services 98 86 3,173 3,038 Institutional Support  Management and General 333 313  Premises and Related Expenses 663 628  Student and General Education Services 293 275  Other Activities 34 50 1,323 1,266 4,496 4,304 Surplus from operation for the year 565 573  Share of Result of an Associate 9 5 8 Surplus for the year before taxation 570 581 Taxation 5 (2) 0 Surplus for the year after taxation 568 581 Other comprehensive income for the year  Items that may be reclassified subsequently to income and expenditure:  Unrealised gain on Available-for-Sale Financial Assets 23.6(d) 2 403  Gain previously in Other Funds released on sale of Available-for-Sale   Financial Assets (2) 0  Exchange differences arising from translation 23.17(b) 5 (2) 5 401 Total comprehensive income for the year 573 982 Transfers to:  UGC Funds 76 186  Restricted Funds 55 19  Other Funds 442 777 573 982