Page 148 - HKCAAVQ AR 2018-19
P. 148
Financial Report ৌਕజѓ
Notes to the Financial Statements (continued)
ৌਕజڌڝൗᚃ
For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ
18. Provision for Staff Gratuities 18. ࡰʈߒတཇږ௪
2019 2018
HK$ ಥ࿆ HK$ ಥ࿆
Balance as at 1 April 4˜1˚ 5,203,796 6,404,965
Provision made ᅡ௪ 4,706,536 3,536,011
Provision utilised ʊ͜௪ (3,044,550) (4,737,180)
Balance as at 31 March 3˜31˚ 6,865,782 5,203,796
Less: Amount shown under current liabilities
ಯjݴਗࠋවධɨהܼ̍ٙږᕘ (4,785,073) (2,484,951)
Amount shown under non-current liabilities
ڢݴਗࠋවධɨהܼ̍ٙږᕘ 2,080,709 2,718,845
19. Reserves 19. Ꮇ௪
(a) Components of the Council’s (a) ͉҅Ꮇ௪ٙᗳй
reserves
The opening and closing balances of each component Ꮇ௪ᜊਗڌΐ͉ͪ҅ӊɓᗳ
of the Council’s reserves and reconciliation between йᎷ௪ٙϋڋᅰձϋ͋ᅰd
these amounts are set out in the statement of changes in ˸ʿɪࠑ༱ΐᎷ௪ᜊਗڌ
reserves. ʘᅰᕘʘගٙ࿁ሪf
(b) Investment revaluation reserve (b) ҳ༟ࠠПᎷ௪
The investment revaluation reserve comprises the ҳ༟ࠠПᎷ௪̍ўഐၑ˚
cumulative net change in the fair value of equity הܵ˸ʮʪᄆ࠽ࠇඎ˲Չᜊ
instrument at FVTOCI (2018: AFS equity instruments) ਗࠇɝՉ˼Όࠦϗूٙᛆू
held at the end of the reporting period and is dealt with in ʈՈɚཧɓɞj̙Զ̈ਯ
accordance with the accounting policies in note 3. ᛆूʈՈٙʮʪᄆ࠽ٙଢ଼
ࠇᜊਗଋᕘdԨ࣬ኽڝൗ3ٙ
ึࠇ݁ഄஈଣf
148 Hong Kong Council for Accreditation of Academic and Vocational Qualifications
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅
