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OVERVIEW OF OPERATING RESULTS
營運成果概述
Consolidated Financial Statements
The Council has prepared Consolidated Financial
Statements for the year 2012-13 presenting the operating
results and financial position of the Council and its
subsidiaries (the Group) for the year. Total income of
HK$4,221.8M (2011-12: HK$3,966.9M) and total
expenditure of HK$3,866.5M (2011-12: HK$3,668.0M)
were reported.
Operating Results
Out of the total income of $4,221.8M, $2,585.1M was
government subventions, $1,412.9M was tuition fees and
training charges, $63.2M was interest income, $56.5M was
donations and $104.1M was other income. As compared
with 2011-12, an increase of 6.4% in the Group’s total
income was recorded. The increase in income was mainly
attributed to the increase in Government subventions
including Matching Grants, scholarship to students and pay
adjustment for 2012, increase in tuition fees income and
donations.
Consolidated expenditure of $3,866.5M incurred in the year
included staff expenses of $2,832.8M and other operating
expenses of $1,033.7M. The increase in expenditure
was mainly due to the increase in staff expenses
resulting from pay rise, start-up expenses for the new VTC
Degree Programmes and increase in scholarships to the
outstanding students.
The financial result of the subsidiaries showed total
income of $712.9M and total expenditure of $682.3M. The
Group as a whole reported a surplus of $354.9M for the
year 2012-13, of which $240.6M was transferred to the
Council’s Reserves for implementation of new initiatives and
other developments.
綜合財務報表
局方已擬備職業訓練局及其附屬公司
（統稱本機構）
2012-13
年度綜合財務
報表，表述年內的營運成果和財務狀
況。本機構錄得總收入為港幣
42
億
2,180
萬元（
2011-12
年度為港幣
39
億
6,690
萬元），總開支則為港幣
38
億
6,650
萬元（
2011-12
年度為港幣
36
億
6,800
萬元）。
營運成果
總收入
42
億
2,180
萬元中，政府補助
金佔
25
億
8,510
萬元、學費及課程
費用佔
14
億
1,290
萬元、利息收入佔
6,320
萬元、捐款佔
5,650
萬元，其他
收入佔
1
億
410
萬元。與
2011-12
年
度比較，本機構總收入錄得
6.4%
的增
長。增長主要來自增加的政府補助金
額，包括來自配對補助金、獎學金，
以及
2012
年員工薪酬調整的補助，增
加的學費收入和捐款收入。
本年度的綜合支出為
38
億
6,650
萬
元，包括員工開支
28
億
3,280
萬元及
其他營運開支
10
億
3,370
萬元。與上
年度比較，支出增加主要由於員工薪
酬調整所導致員工支出上升，新
VTC
學
位課程的開展經費，以及頒授予傑出
學生的獎學金增加。
附屬公司的營運成果方面，總收入為
7
億
1,290
萬元，總支出為
6
億
8,230
萬
元。
2012-13
年度，本機構整體錄得盈
餘
3
億
5,490
萬元。當中
2
億
4,060
萬
元已預留給局方作為推行新項目及其
他發展項目之用。
