Page 144 - Laporan Tahunan Universiti Malaya 2023
P. 144
38. (a) PENYATA KEDUDUKAN KUMPULANWANG AMANAH
STATEMENT OF FINANCIAL POSITION OF TRUST FUND 38. (b) PENYATA PRESTASI KEWANGAN KUMPULANWANG AMANAH
STATEMENT OF FINANCIAL PERFORMANCE OF TRUST FUND
Penyata Kedudukan Kewangan Kumpulanwang Amanah
Pada 31 Disember 2023 Penyata Prestasi Kewangan Kumpulanwang Amanah
PENYATA KEWANGAN UNIVERSITI MALAYA
Statement of Financial Position of Trust Fund As At 31 December 2023 Bagi Tahun Berakhir 31 Disember 2023
Statement of Financial Performance - Trust Fund For The Year Ended 31 December 2023
KUMPULAN GROUP UM
2023 2022 2023 2022
RM RM RM RM KUMPULAN GROUP UM
Dinyatakan Semula 2023 2022 2023 2022
Restated RM RM RM RM
Dinyatakan Semula
ASET ASSETS Restated
Aset Semasa Current Assets
Inventori Inventories 9,587,963 6,059,588 - - Urus Niaga Bukan Pertukaran Non-Exchange Transaction
Akaun Belum Terima Receivables 64,751,978 59,165,853 25,592,961 18,038,061 Geran kerajaan dilunaskan Amortised of government grant 2,766,325 5,116,061 2,766,325 5,116,061
Hutang oleh Syarikat Subsidiari Amount Due from Subsidiary Companies - - 28,188,756 28,967,575 Pelbagai yuran Miscellaneous fees 51,886,422 32,853,110 51,886,422 32,853,111
Hutang Oleh Pihak Berkepentingan Amount Due from Related Parties 1,042,083 1,587,993 - -
Pelaburan dengan Pengurus Dana Funds Placed with Fund Managers 591,181,929 561,178,634 544,914,733 513,826,042 Sumbangan Contributions 15,931,374 14,153,030 15,931,374 14,153,030
Simpanan Tetap Short Term Deposits 219,436,940 135,576,315 214,150,134 126,343,458 Pemberian Penyelidikan Research Contribution 788,351 23,886 788,351 23,886
Baki di Bank Bank Balances 135,326,922 180,564,398 116,759,773 138,899,439 Denda & Pampasan Fine & Compensation 897,018 2,057,678 897,018 2,057,678
Tunai Cash 12,924 9,627 12,924 9,627 Urus Niaga Pertukaran Exchange Transaction
Pendapatan dari pelaburan Investment income
Jumlah Aset Semasa Total Current Assets 1,021,340,739 944,142,408 929,619,281 826,084,202 16,351,855 6,167,830 18,112,229 5,947,307
Perkhidmatan Perubatan Medical services 263,818,590 258,170,595 - -
Pelbagai yuran Miscellaneous fees 118,548,001 91,853,546 105,410,861 76,617,941
Aset Bukan Semasa Non Current Assets
Pelbagai Perkhidmatan Miscellaneous Services 37,039,625 44,563,171 26,536,235 33,659,295
Hartanah, Loji dan Peralatan Property, Plant and Equipment 99,744,591 110,667,353 58,262,026 77,324,791 Pelbagai Jualan Miscellaneous Sales
Pelaburan Hartanah Investment Properties 9,027,105 9,467,444 9,027,105 9,467,444 3,124,354 3,163,421 3,124,354 3,163,421
Pelbagai Sewaan Miscellaneous Rental
Aset Tidak Ketara Intangible Asset 4,585,238 2,937,187 65,846 136,258 691,882 1,643,804 4,895,072 4,756,592
Aset Biologi Biological Asset 45,684 - - - Pelbagai Aktiviti Miscellaneous Activity 1,748,700 3,049,036 1,748,700 3,049,036
Pelaburan Dalam Syarikat Subsidiari Investment in Subsidiary Companies - - 24,000,002 24,000,002 Lain-Lain Pendapatan Other Income
Pelaburan Dalam Syarikat Bersekutu Investment in Associate Companies 172,901 170,486 - - Keuntungan nilai saksama Gain on fair value valuation 15,838,694 501,790 15,778,963 367,170
Pelaburan Jangka Panjang Long Term Investments 2 2 - - Keuntungan jualan/ pelupusan aset 94,778 259,117 94,778 244,858
Akaun Muhibah Goodwill - - - - Gain on sales/disposal of asset
Jumlah Aset Bukan Semasa Total Non Current Assets 113,575,521 123,242,472 91,354,979 110,928,495 PENDAPATAN INCOME 529,525,969 463,576,075 247,970,682 182,009,386
Jumlah Aset Total Assets 1,134,916,260 1,067,384,880 1,020,974,260 937,012,697
Gaji dan elaun Salaries and allowances 50,403,800 47,262,692 30,140,785 25,390,594
Perjalanan Travelling 3,940,401 2,496,263 3,575,035 2,367,462
LIABILITI LIABILITIES
Perhubungan dan utiliti Communication and utilities 3,790,241 2,490,543 1,916,006 178,410
Liabiliti Semasa Current Liabilities Sewaan Rental 11,125,125 5,464,746 7,518,573 522,914
Akaun Belum Bayar Payables 123,504,262 128,180,470 23,983,796 22,315,866 Bekalan dan bahan-bahan Supplies and materials 20,665,381 27,731,673 20,323,791 26,937,950
Hutang Kepada Syarikat Subsidiari Amount Due to Subsidiary Companies 1,121,564 1,121,564 5,000 - 16,699,822 18,202,985 12,134,171 12,181,603
Hutang Kepada Pihak Berkepentingan Amount Due to Related Parties 3,434,580 9,149,481 - - Penyelenggaraan dan pembaikan Repair and maintenance
Penaja Biasiswa Scholarship Sponsor Liabilities - 134,717 - 134,717 Lain-lain perkhidmatan yang dibeli Other services acquired 255,398,700 241,925,760 41,976,889 30,282,413
Tanggungan Lain Other Liabilities 6,548,764 4,980,611 4,035,485 2,467,330 Pemberian dan bayaran tetap Fixed payments 4,243,272 4,334,482 4,243,272 4,334,482
Pajakan Kewangan Finance Lease 376,413 376,413 - - Manfaat Pekerja Employee benefits 5,046,797 3,167,074 - -
Cukai Tanggungan Tax Payable 783,899 1,383,949 - - Kerugian atas penjualan/pelupusan hartanah, loji dan peralatan Loss on 117,797 14,819 10 8
disposal of property, plant and equipment
Jumlah Liabiliti Semasa Total Current Liabilities 135,769,482 145,327,205 28,024,281 24,917,913 Kerugian dari pelaburan/Yuran Pengurusan 7,562,610 2,988,773 7,562,610 2,988,773
Loss on investment/Management Fees
Jumlah Liabiliti Total Liabilities 135,769,482 145,327,205 28,024,281 24,917,913 Kerugian Rosotnilai Loss on Impairment 610,274 88,135 257,418 156,584
Kerugian Nilai Saksama Loss on Fair Value Valuation 3,007,297 21,161,327 3,007,297 21,161,327
Aset Bersih Net Assets 999,146,778 922,057,675 992,949,979 912,094,784
Hutang lapuk Bad debts 48,400 98,941 48,400 98,941
Susutnilai Depreciation 10,135,537 10,155,641 5,378,351 6,551,351
Dibiayai oleh Financed by:
Perbelanjaan lain Other expenses 26,503,972 15,098,178 6,980 5,321
Kumpulanwang Amanah pada 1 Januari Trust Fund as at 1 January 921,428,116 893,575,925 912,094,784 890,078,114
Lebihan Pendapatan Bersih Bagi Tahun Net Surplus of Income for the Year 105,229,107 54,686,772 109,881,094 48,851,253 PERBELANJAAN EXPENSES
Pindahan antara Kumpulanwang Inter-fund Transfers (29,160,518) (26,834,581) (29,025,899) (26,834,583) 419,299,426 402,682,032 138,089,588 133,158,133
LEBIHAN PENDAPATAN BAGI TAHUN SEBELUM CUKAI SURPLUS OF INCOME
Kumpulanwang Amanah pada 31 Disember Trust Fund as at 31 December 997,496,705 921,428,116 992,949,979 912,094,784 BEFORE TAXATION 110,226,543 60,894,043 109,881,094 48,851,253
Kepentingan Bukan Kawalan Non Controlling Interests (610,469) (863,512) - - CUKAI TAXATION (4,751,009) (5,358,214) - -
LEBIHAN PENDAPATAN BAGI TAHUN SELEPAS CUKAI SURPLUS OF INCOME 105,475,534 55,535,829 109,881,094 48,851,253
Cukai Tertunda Deferred Tax 2,260,542 1,493,071 - - AFTER TAXATION
DIVIDEND PAYMENT PEMBAYARAN DIVIDEN - (675,626) - -
Liabiliti Jangka Panjang Non Current Liabilities 2,260,542 1,493,071 - -
KEPENTINGAN BUKAN KAWALAN NON CONTROLLING INTEREST (253,043) (136,747) - -
Jumlah Kumpulanwang Amanah Total Trust Fund 999,146,778 922,057,675 992,949,979 912,094,784 KEPENTINGAN BERSEKUTU SHARE OF RESULT OF ASSOCIATES 6,616 (36,684)
LEBIHAN PENDAPATAN BERSIH BAGI TAHUN 105,229,107 54,686,772 109,881,094 48,851,253
Kumpulanwang ini adalah untuk biasiswa pelajar ,penjanaan pendapatan , pelaksanaan projek, program atau aktiviti dan lain-lain yang dijalankan oleh Universiti. NET SURPLUS OF INCOME FOR THE YEAR
Sumber dana adalah sumbangan dari penjana, hasil penjaanan aktiviti dan lain-lain sumbangan awam .
The fund purpose is for students scholarships, income generation, project,programs or other activities conducted by the University.The source of funding is from sponsors, income from the activities and
other public contributions.
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