Page 94 - HKCAAVQ AR 2018-19
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ତږݴඎᜊਗڌ
Statement of Cash Flows
For the year ended 31 March 2019
Financial Report ৌਕజѓ ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ
Statement of Cash Flows
ତږݴඎᜊਗڌ
For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ
NOTES ڝൗ 2019 2018
HK$ ಥ࿆ HK$ ಥ࿆
Surplus for the year ͉ϋܓޮቱ 14,326,503 13,695,127
Adjustments for: ሜධͦj
Depreciation ұᔚ 3,164,008 2,427,531
Dividend income ٰࢹϗɝ – (542,190)
Interest income лࢹϗɝ (2,034,570) (584,211)
Gain on disposal of fixed assets ̈ਯո֛༟ପٙϗू – (10,000)
Operating cash flows before movements in working capital
ᐄ༶༟ږᜊਗۃٙᐄତږݴඎ 15,455,941 14,986,257
Decrease (increase) in accounts and other receivables
ᏐϗሪಛձՉ˼Ꮠϗಛಯˇᄣ̋ 5,112,772 (2,604,762)
Decrease in contract assets Υߒ༟ପಯˇ 57,943 –
(Decrease) increase in deferred government grants
ִַ݁пಯˇᄣ̋ (2,269,695) 696,698
Increase in deferred revenue ַϗɝᄣ̋ – 3,608,118
Decrease in contract liabilities Υߒࠋවಯˇ (3,322,182) –
Increase in other payables and accruals
Չ˼Ꮠ˹ሪಛձᏐࠇ൬͜ᄣ̋ 552,433 1,318,265
Increase (decrease) in provision for staff gratuities
ࡰʈߒတཇږ௪ᄣ̋ಯˇ 1,661,986 (1,201,169)
NET CASH FROM OPERATING ACTIVITIES
ᐄݺਗהٙତږଋᕘ 17,249,198 16,803,407
INVESTING ACTIVITIES ҳ༟ݺਗ
Payment for purchase of fixed assets ᒅɝո֛༟ପ˹ಛ (1,417,860) (3,609,269)
Payment for deposits for fixed assets ᒅɝո֛༟ପܲږ˹ಛ – (479,820)
Proceeds from disposal of fixed assets ̈ਯո֛༟ପהಛධ – 10,000
Proceeds from disposal of investments in equity instruments
̈ਯᛆूʈՈҳ༟הಛධ 17,960,650 –
Payment for purchase of financial
assets at amortised costs
ܲᛅቖϓ͉ᒅɝږፄ༟ପ˹ಛ (31,649,743) –
Payment for purchase of held-to-maturity investments
ᒅɝܵϞЇՑಂҳ༟˹ಛ – (8,345,317)
Decrease (increase) in bank deposits with maturity of more than three
months at acquisition
ίᒅɝɧࡈ˜˸ɪՑಂٙვБπಛಯˇᄣ̋ 17,077,194 (15,260,834)
Interest received ʊϗлࢹ 1,725,763 565,793
Dividend received ʊϗٰࢹ – 542,190
94 Hong Kong Council for Accreditation of Academic and Vocational Qualifications
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