Page 97 - Laporan Tahunan Universiti Malaya 2023

UNIVERSITI MALAYA
UNIVERSITI MALAYA UNIVERSITI MALAYA
UNIVERSITI MALAYA Penyata Perbandingan antara Bajet dan Sebenar Bagi Tahun Berakhir 31 Disember 2023
Penyata Aliran Tunai Bagi Tahun Berakhir 31 Disember 2023 Statement of Comparison between Budget and Actual For The Year Ended 31 December 2023
Cash Flow Statements For The Year Ended 31 December 2023
Nota UM
Note Jumlah Bajet Total Budget Jumlah Sebenar * Varian Bajet
KUMPULAN GROUP UM
21 Asal Initial Akhir Final Total Actual Budget Variance
Nota 2023 2022 2023 2022 RM RM RM RM %
Note RM RM RM RM
PENERIMAAN ACCEPTANCE
Dinyatakan Semula
Restated Geran Kerajaan Government Grant 535,097,400 535,097,400 537,097,400 2,000,000 0%
Penjanaan Pendapatan Income Generation 123,516,500 123,516,500 154,921,732 31,405,232 25%
Aliran Masuk Tunai Bersih Daripada Aktiviti Operasi JUMLAH PENERIMAAN TOTAL ACCEPTANCE 658,613,900 658,613,900 692,019,132 33,405,232 5%
Cash Flows From Operating Activities
PEMBAYARAN PAYMENT PENYATA KEWANGAN UNIVERSITI MALAYA
Aliran masuk tunai bersih daripada aktiviti operasi Cash 20 (498,026,318) (498,101,683) (495,923,993) (515,320,299) Gaji dan Elaun Salaries and Allowances 535,097,400 535,097,400 533,921,110 1,176,290 0%
generated from operating activities

Bayaran manfaat pekerja Payment of employee benefits (11,303,372) (10,214,584) (6,256,575) (7,047,510) Perjalanan Travelling 3,795,700 3,795,700 2,904,478 891,222 23%
Perhubungan dan Utiliti Communication and 42,811,200 42,811,200 50,291,950 (7,480,750) -17%
Cukai dibayar Tax paid (4,751,009) (5,358,214) - - Utilities
Sewaan Rental 163,800 163,800 167,452 (3,652) -2%
Aliran keluar tunai bersih daripada Aktiviti Operasi Net cash (514,080,699) (513,674,481) (502,180,568) (522,367,809) Bekalan dan bahan-bahan Supplies and 16,020,400 16,020,400 12,963,225 3,057,175 19%
used in Operating Activities materials
Penyelenggaraan dan Pembaikan Repair 40,313,400 40,313,400 38,310,557 2,002,843 5%
and Maintenance
Aliran Masuk/(Keluar) Tunai Bersih Daripada Aktiviti Pelaburan Lain-lain Perkhidmatan yang dibeli Other
Services Acquired 36,258,600 36,258,600 31,492,018 4,766,582 13%
Cash Flows From Investing Activities Pemberian dan Bayaran Tetap Fixed
Payments 15,415,700 15,415,700 9,228,578 6,187,122 40%
Pelaburan dalam syarikat subsidiari/ bersekutu 250,628 93,918 - - Perbelanjaan Lain Other Expenses 1,193,700 1,193,700 1,160,829 32,871 3%
Investment in subsidiary/ associate companies JUMLAH PEMBAYARAN TOTAL PAYMENT 691,069,900 691,069,900 680,440,197 10,629,703 2%
Penambahan pelaburan Increase in Investment (38,522,106) (70,495,822) (39,667,233) (68,664,431)
Pendapatan pelaburan Investment income 74,197,401 46,579,425 75,957,775 46,358,902 PEMBAYARAN BERSIH NET PAYMENT (32,456,000) (32,456,000) 11,578,935
Penerimaan dari jualan hartanah, loji dan peralatan Proceeds . 94,778 259,117 94,778 244,858
from disposal of property, plant and equipment Penyata Perbandingan Bajet dan Sebenar disediakan berdasarkan kepada penyediaan bajet Mengurus Universiti sahaja. The Budget Statement and
Pelarasan jumlah rezab Reserve adjustment - (105,000) - (110,000) Actual Comparison are prepared based on the preparation of the University Operating Budget only.
Pembelian hartanah, loji dan peralatan Purchase of property, (43,005,349) (18,807,014) (28,226,230) (8,584,217) * Merujuk kepada varian di antara Jumlah Bajet Akhir dan Jumlah Sebenar. Refers to the variance between the Final Budget Amount and the Actual
plant and equipment Amount
Jumlah pembayaran yang dinyatakan di atas menunjukkan perbezaan berbanding Penyata Prestasi Kewangan Kumpulanwang Mengurus seperti
Aliran masuk/(keluar) tunai bersih daripada Aktiviti Pelaburan (6,984,648) (42,475,376) 8,159,090 (30,754,888) keterangan berikut:
Net cash generated from /(used in) Investing Activities Total payment stated above showed differences compared to the Statement of Financial Performance -Operating Fund as follows:
Pengkelasan Semula Perbelanjaan Reclassification of Expenses:
Aliran (Keluar) Tunai Bersih Daripada Aktiviti Operasi dan
Seperti Penyata
Pelaburan Net Cash (Used In) From Operating and Investing (521,065,347) (556,149,857) (494,021,478) (553,122,697) Prestasi Kewangan Pengkelasan
Activities As in Statement of Semula Jumlah Sebenar
Financial Reclassification Actual Amount
Aliran Masuk/(Keluar) Tunai Bersih Daripada Aktiviti Pembiayaan Performance
Cash Flows From Financing Activities RM RM RM
Penerimaan Geran Grant Received 645,133,960 619,824,198 645,133,959 619,824,198

Gaji dan Elaun Salaries and Allowances 505,276,094 28,645,016 533,921,110
Aliran Masuk Tunai Bersih Daripada Aktiviti Pembiayaan 645,133,960 619,824,198 645,133,959 619,824,198 Lain-lain perkhidmatan yang dibeli Other services acquired 57,629,974 (26,137,956) 31,492,018

Net Cash Generated From Financing Activities Manfaat Pekerja Employee benefits 2,507,060 (2,507,060) -
565,413,128 - 565,413,128
(Pengurangan) Bersih Dalam Tunai Dan Bersamaan Tunai 124,068,613 63,612,614 151,112,481 66,701,501
(Decrease) in Cash and Cash Equivalents Pengkelasan semula perbelanjaan dibuat mengambilkira peruntukan emolumen kakitangan kontrak yang dikategorikan sebagai gaji dan
Tunai dan Bersamaan Tunai Pada Awal Tahun Cash and Cash 759,080,417 695,467,803 717,073,207 650,371,706 emolumen dalam penyediaan bajet.
Equivalents at Beginning of the Financial Year Reclassification of expenses includes contract staff emoluments which being categorized as salaries and allowances in preparation of budget.
RM
Tunai Dan Bersamaan Tunai Pada Akhir Tahun 7 883,149,030 759,080,417 868,185,688 717,073,207 Hasil Tidak Diambilkira Excluded Income : 5,696,068

Keuntungan nilai saksama Gain on fair value valuation
Cash and Cash Equivalents at End of the Financial Year
Keuntungan jualan/ pelupusan aset Gain on sales/disposal of asset -
Nota-nota di muka surat 7 hingga 54 merupakan sebahagian daripada penyata kewangan ini Rosotnilai pulih semula Impairment recovery 426,629
The notes on pages 7 to 54 form part of these financial statements Hutang lapuk pulih semula Bad debts recovery 240
Jumlah Total 6,122,937
Perbelanjaan Tidak Diambilkira Excluded Expenses : RM
Kerugian atas penjualan/pelupusan hartanah, loji dan peralatan Loss on disposal of property, plant and equipment 18
Kerugian dari Pelaburan / Yuran Pengurusan Loss on Investment / Management Fees 6,418,120
Kerugian Rosotnilai Loss on Impairment 803,746
Kerugian Nilai Saksama Loss on Fair Value Valuation 951,709

Susutnilai Depreciation 2,129,221
Jumlah Total 10,302,814
Penyata Kewangan 95

6
5