101
Financial Report
財務報告
101
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
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
2016
2015
HK$
港幣
HK$
港幣
Financial assets
金融資產
Held-to-maturity investments
持有至到期投資
1,027,734
1,055,041
Available-for-sales investments
可供出售投資
12,272,150
14,749,900
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）
71,364,405
47,735,710
84,664,289
63,540,651
Financial liabilities
金融負債
Amortised cost
已攤銷成本
2,059,524
4,901,164
17.
資本風險管理
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