Page 121 - Laporan Tahunan Universiti Malaya 2023

21. NOTA BAGI PENYATA PERBANDINGAN BAJET DAN SEBENAR NOTES FOR STATEMENT OF COMPARISON BETWEEN BUDGET AND ACTUAL
Belanjawan Universiti telah diluluskan dan dibentangkan atas asas tunai bagi tempoh kewangan 1 Januari 2023 sehingga 31 Disember 2023. Jumlah bajet ini telah
dibentangkan dan diluluskan dalam Mesyuarat Lembaga Pengarah Universiti Bil. 80 tahun 2022 pada 12 Disember 2022.
The University Budget was approved and presented in cash for the financial period on 1st January 2023 to 31st December 2023. The total budget was presented and approved in the
University Board of Directors Meeting No. 80 in the year 2022 on 12th December 2022.
Belanjawan dan Penyata Kewangan Universiti disediakan dengan menggunakan asas yang berlainan daripada Penyata Kewangan. Penyata Kewangan disediakan
dengan asas akruan menggunakan klasifikasi berdasarkan jenis perbelanjaan di dalam Penyata Prestasi Kewangan, manakala bajet disediakan dengan asas tunai.
Jumlah sebenar di dalam Penyata Kewangan ini telah dinyatakan semula pada asas tunai berdasarkan kepada dana Mengurus. Ia disediakan berdasarkan kepada
penyediaan bajet Mengurus Universiti sahaja.
The University Budget and Financial Statements are prepared on a different basis than the Financial Statements. The Financial Statements are prepared on an accrual basis using a
classification based on the type of expenditure in the Statement of Financial Performance, while the budgets are prepared in cash. The actual amounts in these Financial Statements
have been restated on a cash basis based on Operating funds. It is prepared based on the preparation of the University Operating budget only.
Perbezaan Asas Fundamental Differences
Perbezaan masa wujud apabila tempoh bajet disediakan berbeza daripada tempoh kewangan Penyata Kewangan ini disediakan. Tiada perbezaan masa wujud bagi
tahun kewangan 2023. PENYATA KEWANGAN UNIVERSITI MALAYA
Time differences exist when the budget period is prepared differs from the financial period in which these Financial Statements are prepared. No timing differences exist
for financial year 2023.
Perbezaan Program Programme Differences
Butiran penyesuaian di antara jumlah sebenar di dalam penyata perbandingan bajet dan sebenar dan jumlah sebenar di dalam penyata aliran tunai adalah seperti
berikut:
Details of the adjustment between the actual amount in the budget and the actual comparative statement and the actual amount in the cash flow statement are as follows:
UM
2023
RM RM RM RM
Operasi Operational Pelaburan Pembiayaan Jumlah Total
Investment Financing
Jumlah sebenar di dalam Penyata Perbandingan Bajet dan Sebenar 680,440,197 - - 680,440,197

Actual amount in Statement of Comparison between Budget and Actual

Perbezaan Asas Fundamental Differences 1,182,620,765 (8,159,090) (645,133,959) 529,327,716
Jumlah Sebenar Di Dalam Penyata Aliran Tunai (502,180,568) 8,159,090 645,133,959 151,112,481
Actual Amount In The Cash Flow Statement
* Jumlah yang dinyatakan dalam aliran tunai merangkumi semua kumpulanwang manakala jumlah yang dinyatakan dalam Penyata Perbandingan Bajet dan Sebenar
adalah daripada Kumpulanwang Mengurus sahaja.
The amount stated in cash flow includes all fund while the amount stated in Statement of Comparison between Budget and Actual is from Operating Fund only.

22. KOMITMEN MODAL CAPITAL COMMITMENT
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM
Hartanah, loji dan peralatan Property, plant and equipment
Diluluskan dan berkontrak Authorised and contracted for 62,617,140 107,878,623 42,076,766 87,338,249

Diluluskan dan belum berkontrak Authorised but not contracted for 12,989,639 8,832,789 12,989,639 8,832,789

Jumlah Komitmen Modal Total Capital Commitment 75,606,779 116,711,412 55,066,405 96,171,038
2,201

23. GERAN TERTUNDA DEFERRED GRANTS
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM

Baki Geran Tertunda pada 1 Januari Balance of Deferred Grants as at 1 January 741,503,963 790,711,286 741,503,963 790,711,286
Tolak : Geran Pembangunan dilunaskan tahun semasa Less: Amortisation of
Development Grant during the year (35,350,220) (49,207,323) (35,350,220) (49,207,323)

Geran Tertunda pada 31 Disember Deferred Grants as at 31 December 706,153,743 741,503,963 706,153,743 741,503,963

KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM

Kumpulanwang Pembangunan Modal Capital Development Fund 706,153,743 741,503,963 706,153,743 741,503,963

706,153,743 741,503,963 706,153,743 741,503,963

Penyata Kewangan 119
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