100
Financial Report
財務報告
100
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
14. DEFERRED REVENUE
Deferred revenue represents 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
2016
2015
HK$
港幣
HK$
港幣
Balance as at 1 April
於
4
月
1
日
4,564,149
5,705,859
Provision made
提撥準備
4,521,553
3,472,490
Provision utilised
已用準備
(3,057,812)
(4,614,200)
Balance as at 31 March
於
3
月
31
日
6,027,890
4,564,149
Less: Amount shown under current liabilities
減：流動負債項下所包括的金額
(3,622,749)
(2,287,058)
Amount shown under non-current liabilities
非流動負債項下所包括的金額
2,405,141
2,277,091
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，
以及上述載列於儲備變動表
之數額之間的對賬。
(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。