68
Financial Report
財務報告
68
Statement of Comprehensive Income
全面收益表
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
NOTES
附註
2016
2015
HK$
港幣
HK$
港幣
Income
收入
Accreditation fees
評審費
52,842,290
39,313,925
Advisory and consultancy fees
諮詢和顧問費
22,283,104
16,939,179
Qualifications assessment fees
資歷評估費
8,708,233
8,745,617
Qualifications registry fees
資歷註冊費
2,943,955
2,247,276
Government grants
政府補助
7,105,819
4,512,456
Investment income
投資收入
5
725,012
1,290,059
Other income
其他收入
6
31,378
1,759,420
94,639,791
74,807,932
Expenditures
支出
Staff costs
員工成本
(60,207,787)
(53,876,632)
Administrative expenses
行政費用
(16,703,053)
(15,357,534)
Direct accreditation/consultancy costs
直接評審╱顧問成本
(11,625,120)
(9,902,811)
Council meeting and committee expenses
本局會議及委員會支出
(885,383)
(655,488)
(89,421,343)
(79,792,465)
Surplus (deficit) for the year
本年度盈餘（虧損）
7
5,218,448
(4,984,533)
Other comprehensive (expense) income
其他全面（支出）收益
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
(2,477,750)
844,624
Reclassification to profit or loss upon disposal
出售後重新分類至損益
–
(1,833,736)
Other comprehensive expense for the year
本年度其他全面支出
(2,477,750)
(989,112)
Total comprehensive income (expense) for the year
本年度全面收益（支出）合計
2,740,698
(5,973,645)