香港教育大學 2024-2025 年報 91 Treasurer’s Report 司庫報告 Report of the Treasurer to the Council on the Group’s Financial Statements for the Year ended 30 June 2025 Overview The University continues to advance its strategic priorities in education innovation, research excellence, and community engagement, supported by robust funding from the University Grants Committee (“UGC”). The UGC allocated HK$68.1 billion to the sector for the 2025-28 triennium, enabling the University to sustain excellence in teaching, research, and community engagement. However, in response to government fiscal measures, the University, alongside other UGC-funded institutions, will return HK$4 billion from its General and Development Reserve Fund (“GDRF”) to the government in 2025/26. This one-off return, representing over one-third of the sector’s reserves, reflects EdUHK’s commitment to public accountability and shared responsibility during economic adjustment. Despite this financial recalibration, the University remains resilient and forward-looking. The University launched the “Education Futures, Diverse Talents” strategy, introducing 13 new double degree programmes and expanding its curriculum to include emphases in digital literacy, national security education and entrepreneurship. In 2024/25, at the University level, an overall surplus of HK$274 million was recorded for the year before the one-off refund of HK$272 million to the government from the GDRF. This surplus was primarily generated from the outstanding performance in generating surplus from the nonUGC-funded activities. After accounting for the one-off refund, the total comprehensive income for the year was reduced to HK$2 million. At the University and its subsidiaries (together, the “Group”) level, a net deficit of HK$2 million was recorded, due to a deficit of around HK$4 million incurred by The EdUHK Schools Limited (“Schools Limited”) to support the wind-up operation of its nursery and kindergarten section for early childhood education and a small surplus from The EdUHK School of Continuing and Professional Education Limited (“SCPE”). Operating Results and Financial Position The Group has adopted the HKFRS Accounting Standards, issued by the Hong Kong Institute of Certified Public Accountants, and the Statement of Recommended Practice (“SORP”) for the UGC-funded Institutions in Hong Kong. Note 1 of the Consolidated Financial Statements shows the details of the material accounting policies adopted by the Group. 香港教育大學司庫致校董會於二零二五年六月三十日止 的年度報告 概覽 本校獲大學教育資助委員會（「教資會」）穩健撥款支持， 持續推進教育創新、研究卓越及社區參與等策略重點項 目。在二零二五至二八年的三年撥款期間，教資會向 業界投放共計六百八十一億元，助本校於教學、研究 及社區參與領域保持卓越表現。然而，因應政府財政措 施，本校聯同其他獲教資會撥款的院校，將於二零二五 至二六年度從一般及發展儲備基金抽取四十億元歸還政 府。該一次性退款佔業界儲備逾三分之一，體現了教大 對公共責任的承擔，以及為經濟調整所分擔的責任。雖 經財務調整，本校仍持守沉穩、具遠見的態度，推出 「教育未來 多元專才」策略，包括推出十三個全新雙 學位課程，以及擴大課程內容，並將聚焦數碼素養、國 家安全教育，以及創業精神。 二零二四至二五年度，從一般及發展儲備基金調 取二億七千二百萬元退還政府前，本校本錄得 二億七千四百萬元盈餘，主要來自非教資會撥款活動的 出色表現。唯扣除一次性退款後，本年度整體收益降至 二百萬元。在本校及附屬機構層面（合稱為「本集團」）， 則錄得二百萬淨虧損。此虧損是由於香港教育大學附屬 學校有限公司（「學校有限公司」）用於支援其將結束的幼 兒園和幼稚園部分的運作而出現約四百萬元赤字，以及 香港教育大學附屬持續專業教育學院（「持續專業教育學 院」）錄得少許盈餘所致。 營運業績及財務狀況 本集團採納香港會計師公會頒布的香港財務報告準則 （「財務準則」），以及教資會資助大學建議準則（「建議準 則」）。本校綜合財務報表附註一羅列了本集團採用的主 要會計政策綱要。 Treasurer’s Report 司庫報告
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