64
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
損益及其他全面收益表
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
財務報告
Financial Report
Note
附註
2015
2014
HK$
港幣
HK$
港幣
Income
收入
Accreditation fees
評審費
39,313,925
30,756,743
Advisory and consultancy fees
諮詢和顧問費
16,939,179
22,342,356
Qualifications assessment fees
資歷評估費
8,745,617
7,677,070
Qualifications registry fees
資歷註冊費
2,247,276
1,719,298
Government grants
政府補助
4,512,456
2,517,951
Investment income
投資收入
5
1,290,059
883,852
Other income
其他收入
6
1,759,420
83,327
74,807,932
65,980,597
Expenditures
支出
Staff costs
員工成本
(53,876,632)
(49,722,628)
Administrative expenses
行政費用
(15,357,534)
(13,905,088)
Direct accreditation/consultancy costs
直接評審╱顧問成本
(9,902,811)
(7,840,655)
Council meeting and committee expenses
本局會議及委員會支出
(655,488)
(753,859)
(79,792,465)
(72,222,230)
Deficit for the year
本年度虧損
7
(4,984,533)
(6,241,633)
Other comprehensive income (expense)
其他全面收益（支出）
Items that may be reclassified subsequently to profit or loss:
其後可能重新分類至損益的項目：
Available-for-sale equity securities:
可供出售股本證券：
Changes in fair value recognised during the year
本年度已確認公允價值的變動
844,624
(756,351)
Reclassification to profit or loss upon disposal
出售後重新分類至損益
(1,833,736)
32,160
Other comprehensive expense for the year
本年度其他全面支出
(989,112)
(724,191)
Total comprehensive expense for the year
本年度全面支出合計
(5,973,645)
(6,965,824)
The notes on pages 68 to 105 form part of these financial statements.
列載於第
68
至第
105
頁的附註為本財務報表的一部分。
