The Board considers that the University should have made a provision of at least $6.05 million against the unpaid pledged contributions. In the absence of such provision, the Board has accordingly qualified its opinion in this regard.
16. 委员会认为大学应至少拨备605万美元备抵未缴认捐款，在没有对此作出拨备的情况下，委员会对这方面的意见作出了保留。