96
財務報告
Financial Report
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
14. DEFERRED REVENUE
Deferred revenue represent amounts billed or received for
programme accreditation, advice on the registration of non-
local courses and qualifications assessment, less amounts
recognised as income during the year.
15. PROVISION FOR STAFF
GRATUITIES
2015
2014
HK$
港幣
HK$
港幣
Balance as at 1 April
於
4
月
1
日
5,705,859
4,253,187
Provision made
提撥準備
3,472,490
4,019,705
Provision utilised
已用準備
(4,614,200)
(2,567,033)
balance as at 31 March
於
3
月
31
日
4,564,149
5,705,859
Less: Amount shown under current liabilities
減：流動負債項下所包括的金額
(2,287,058)
(3,830,795)
Amount shown under non-current liabilities
非流動負債項下所包括的金額
2,277,091
1,875,064
16. RESERVES
(a) Components of the Council’s
reserves
The opening and closing balances of each component
of the Council’s reserves and reconciliation between
these amounts are set out in the statement of changes
in reserves.
(b) Investment revaluation reserve
The investment revaluation reserve comprises the
cumulative net change in the fair value of available-for-
sale securities held at the end of the reporting period
and is dealt with in accordance with the accounting
policies in note 3.
14.
遞延收入
遞延收入為年內就課程評審，以
及非本地課程註冊和資歷評估
提供意見而入賬或收取的金額，
並扣除年內已確認為收入的金
額計算。
15.
員工約滿酬金準備
16.
儲備
(a)
本局儲備的類別
儲備變動表列示本局每
一類別儲備的年初數和
年末數，以及上述數額
之間的對賬。
(b)
投資重估儲備
投資重估儲備包含於結
算日所持可供出售證券
的公允價值的累計變動
淨額，並根據附註
3
的會
計政策處理。
