|
|
 |
 |
|
| |
收支結算表
| |
附註 |
2009 |
|
|
2008 |
|
| |
|
$ |
|
|
$ |
|
| 收入 |
|
|
|
|
|
|
| 評審費 |
|
17,671,116 |
|
|
9,415,613 |
|
| 諮詢和顧問費 |
|
9,331,611 |
|
|
16,212,005 |
|
| 資歷評估費 |
|
6,027,508 |
|
|
5,577,638 |
|
| 資歷名冊費 |
|
2,256,679 |
|
|
- |
|
| 政府補助 |
|
8,656,379 |
|
|
9,678,233 |
|
| 投資(虧損)/收入 |
|
(258,604 |
) |
|
3,107,581 |
|
| 其他收入 |
|
42,662 |
|
|
44,611 |
|
| |
|
43,727,351 |
|
|
44,035,681 |
|
|
|
|
|
|
|
|
| 支出 |
|
|
|
|
|
|
員工成本
|
|
23,818,913 |
|
|
21,988,029 |
|
| 行政費用 |
|
9,429,530 |
|
|
9,518,679 |
|
| 直接評審 / 顧問成本 |
|
12,928,321 |
|
|
10,842,142 |
|
| 本局會議及委員會支出 |
|
1,003,201 |
|
|
1,147,027 |
|
| |
|
47,179,965 |
|
|
43,495,877 |
|
|
|
|
|
|
|
|
| 本年度(赤字)/盈餘 |
|
(3,452,614 |
) |
|
539,804 |
|
| 年初累計盈餘 |
|
46,544,871 |
|
|
46,005,067 |
|
| 年末累計盈餘 |
|
43,092,257 |
|
|
46,544,871 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
列載於財務報表的附註為本財務報表的一部分。
資產負債表
| |
附註 |
2009 |
|
|
2008 |
|
| |
|
$ |
|
|
$ |
|
| 非流動資產 |
|
|
|
|
|
|
| 固定資產 |
|
2,429,727 |
|
|
3,456,536 |
|
| 投資 |
|
19,603,982 |
|
|
27,120,120 |
|
| |
|
22,033,709 |
|
|
30,576,656 |
|
|
|
|
|
|
|
|
| 流動資產 |
|
|
|
|
|
|
| 應收賬款及按金 |
|
3,687,512 |
|
|
5,222,994 |
|
| 投資 |
|
- |
|
|
2,037,200 |
|
| 現金及現金等價物 |
|
34,150,192 |
|
|
27,307,566 |
|
| |
|
37,837,704 |
|
|
34,567,760 |
|
|
|
|
|
|
|
|
| 流動負債 |
|
|
|
|
|
|
| 遞延政府補助 |
|
10,002,096 |
|
|
8,602,024 |
|
| 預收款 |
|
4,258,150 |
|
|
3,065,610 |
|
| 其他應付賬款及應計費用 |
|
2,231,852 |
|
|
2,181,334 |
|
| 員工約滿酬金準備 |
|
853,112 |
|
|
1,133,502 |
|
| |
|
17,345,210 |
|
|
14,982,470 |
|
|
|
|
|
|
|
|
| 流動資產淨值 |
|
20,492,494 |
|
|
19,585,290 |
|
|
|
|
|
|
|
|
| 資產總值減流動負債 |
|
42,526,203 |
|
|
50,161,946 |
|
|
|
|
|
|
|
|
| 非流動負債 |
|
|
|
|
|
|
| 員工約滿酬金準備 |
|
1,196,776 |
|
|
153,229 |
|
| 辦公室重修成本準備 |
|
1,348,960 |
|
|
1,284,723 |
|
| |
|
2,545,736 |
|
|
1,437,952 |
|
|
|
|
|
|
|
|
| 資產淨值 |
|
39,980,467 |
|
|
48,723,994 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 儲備 |
|
|
|
|
|
|
| 累計盈餘 |
|
43,092,257 |
|
|
46,544,871 |
|
| 投資重估儲備 |
|
(3,111,790 |
) |
|
2,179,123 |
|
| |
|
39,980,467 |
|
|
48,723,994 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
本局於二零零九年九月十八日批准及授權發表此財務報表
主席 |
總幹事 |
列載於財務報表的附註為本財務報表的一部分。
儲備變動表
| |
附註 |
2009 |
|
|
2008 |
|
| |
|
$ |
|
|
$ |
|
| 於4月1日的儲備 |
|
48,723,994 |
|
|
48,511,712 |
|
| 重估可供出售股本證券的(虧損)/盈餘 |
|
(6,132,803 |
) |
|
680,894 |
|
| 轉入收支結算表 |
|
841,890 |
|
|
(1,008,416 |
) |
| 本年度(赤字)/盈餘 |
|
(3,452,614 |
) |
|
539,804 |
|
| 於3月31日的儲備 |
|
39,980,467 |
|
|
48,723,994 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
列載於財務報表的附註為本財務報表的一部分。
現金流量表
| |
附註 |
2009 |
|
|
2008 |
|
| |
|
$ |
|
|
$ |
|
| 本年度(赤字)/盈餘 |
|
(3,452,614 |
) |
|
539,804 |
|
| 調整項目： |
|
|
|
|
|
|
| - 折舊 |
|
1,321,477 |
|
|
1,338,483 |
|
| - 股息收入 |
|
(511,316 |
) |
|
(506,785 |
) |
| - 利息收入 |
|
(931,732 |
) |
|
(1,315,180 |
) |
| - 出售可供出售股本證券而確認投資重估儲備為虧損/(收益) |
|
841,890 |
|
|
(1,008,416 |
) |
| - 持有買賣股本證券未變現的(收益)/虧損 |
|
859,762 |
|
|
(277,200 |
) |
| - 推算辦公室重修成本準備的財務費用 |
|
64,237 |
|
|
49,413 |
|
| 營運資金變動前經營赤字 |
|
(1,808,296 |
) |
|
(1,179,881 |
) |
| 應收賬款及按金減少/(增加) |
|
1,516,858 |
|
|
(1,701,039 |
) |
| 應收補助減少 |
|
- |
|
|
1,711,381 |
|
| 遞延政府補助增加 |
|
1,400,072 |
|
|
6,342,024 |
|
| 預收款增加/(減少) |
|
1,192,540 |
|
|
(1,224,090 |
) |
| 其他應付賬款及應計費用增加/(減少) |
|
50,518 |
|
|
(347,629 |
) |
| 員工約滿酬金準備增加/(減少) |
|
763,157 |
|
|
(454,902 |
) |
| 經營活動所產生的現金流量淨額 |
|
3,114,849 |
|
|
3,145,864 |
|
|
|
|
|
|
|
|
| 投資活動產生的現金流量 |
|
|
|
|
|
|
| 購入固定資產付款 |
|
(294,668 |
) |
|
(250,674 |
) |
| 購入可供出售股本證券付款 |
|
- |
|
|
(1,320,000 |
) |
| 出售可供出售股本證券所得款項 |
|
2,634,360 |
|
|
5,919,917 |
|
| 贖回存款證所得款項 |
|
- |
|
|
3,000,000 |
|
| 已收利息 |
|
946,595 |
|
|
1,274,816 |
|
| 已收股息 |
|
441,490 |
|
|
506,785 |
|
| 投資活動所產生的現金流量淨額 |
|
3,727,777 |
|
|
9,130,844 |
|
|
|
|
|
|
|
|
| 現金及現金等價物增加淨額 |
|
6,842,626 |
|
|
12,276,708 |
|
| 年初現金及現金等價物 |
|
27,307,566 |
|
|
15,030,858 |
|
| 年末現金及現金等價物 |
|
34,150,192 |
|
|
27,307,566 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
列載於財務報表的附註為本財務報表的一部分。
|
| |
|
|
|
