Page 91 - HKCAAVQ AR 2018-19

Όࠦϗूڌ
Statement of Comprehensive Income
For the year ended 31 March 2019
࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ

Financial Report ৌਕజѓ

Statement of Comprehensive Income
Όࠦϗूڌ

For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ

NOTES ڝൗ 2019 2018
HK$ ಥ࿆ HK$ ಥ࿆

Income ϗɝ
Revenue ᐄุϗɝ 5 90,350,440 89,048,812
Government grants ִ݁໾п 6,092,790 6,047,499
Investment income ҳ༟ϗɝ 6 2,034,570 1,126,401
Other income Չ˼ϗɝ 7 13,932 576,042
98,491,732 96,798,754

Expenditures ˕̈
Staff costs ࡰʈϓ͉ (60,720,667) (60,363,209)
Administrative expenses Б݁൬͜ (12,481,243) (10,408,552)
Direct accreditation/consultancy costs ٜટ൙ᄲŊᚥਪϓ͉ (9,935,034) (11,297,793)
Council meeting and committee expenses ͉҅ึᙄʿ։ࡰึ˕̈ (1,028,285) (1,034,073)

(84,165,229) (83,103,627)
Surplus for the year ͉ϋܓޮቱ 8 14,326,503 13,695,127

Other comprehensive income Չ˼Όࠦϗू
Item that may be reclassified subsequently to profit or loss:
Չܝ̙ঐࠠอʱᗳЇฦूٙධͦj
Available-for-sale equity instruments: ̙Զ̈ਯٙᛆूʈՈj
Changes in fair value recognised during the year
͉ϋܓʊᆽႩʮʪᄆ࠽ٙᜊਗ – 3,468,850
Item that will not be reclassified subsequently to profit or loss:
ՉܝʔึࠠอʱᗳЇฦूٙධͦj
Fair value gain on investments in equity instruments at fair value
through other comprehensive income (“FVTOCI”)
˸ʮʪᄆ࠽ࠇඎ˲ՉᜊਗࠇɝՉ˼Όࠦϗूٙ
ᛆूʈՈҳ༟ʘʮʪᄆ࠽ϗू 237,450 –

Other comprehensive income for the year
͉ϋܓՉ˼Όࠦϗू 237,450 3,468,850

Total comprehensive income for the year
͉ϋܓΌࠦϗूΥࠇ 14,563,953 17,163,977

Hong Kong Council for Accreditation of Academic and Vocational Qualifications 91
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