97
Financial Report
財務報告
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
17. CAPITAL RISK MANAGEMENT
Since the Council is not profit-oriented and is not subject
to any externally imposed capital requirements, its primary
financial and capital management objectives are to maintain
a balance between annual income and expenditure, so that it
has the ability to operate as a going concern and perform its
statutory roles and functions. The Council is primarily financed
through the charging of fees for academic and vocational
accreditation services rendered which include validations,
revalidations, institutional reviews, qualifications assessments
and advisory/consultancy services. Any operating surplus shall
be carried forward to the following financial year to meet future
expenditure required for the operations of the Council.
The Council’s overall strategy remains unchanged from prior
years. The capital structure of the Council consists of cash
and cash equivalents and accumulated surpluses.
18. FINANCIAL INSTRUMENTS
Categories of financial instruments
2015
2014
HK$
港幣
HK$
港幣
Financial assets
金融資產
Held-to-maturity investments
持有至到期投資
1,055,041
1,081,927
Available-for-sales investments
可供出售投資
14,749,900
14,176,016
Loans and receivables (including cash and cash equivalents)
貸款及應收款項（包括現金及現金等價物）
47,252,350
48,205,731
63,057,291
63,463,674
Financial liabilities
金融負債
Amortised cost
已攤銷成本
4,901,164
2,728,234
17.
信貸風險管理
由於本局是非牟利及無受制於
任何外來的資本要求，因此本局
財務及資本管理的主要目標是
維持每年收支平衡，以確保能夠
持續經營並務求能夠滿足其法
定角色與對公眾履行法定職能。
本局的資金主要來自就提供的
學術及職業資歷評審服務收取
的費用，有關服務包括甄審、重
新甄審、院校檢討、資歷評估以
及諮詢╱顧問服務。任何營運盈
餘須結轉至隨後的財政年度，以
應付未來本局營運所需的開支。
本局的整體策略與去年維持不
變。本局的資本架構包括現金及
現金等價物及累計盈餘。
18.
金融工具
金融工具的類別
