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OVERVIEW OF OPERATING RESULTS
營運成果概述
Consolidated Financial Statements
The Council has prepared Consolidated F inancial
Statements for the year 2014-15 presenting the operating
results and financial position of the Council and its
subsidiaries (the Group) for the year. Total income of
HK$4,705.6M (2013-14: HK$4,455.2M) and total
expenditure of HK$4,301.2M (2013-14: HK$4,133.8M)
were reported.
Operating Results
Out of the total income of HK$4,705.6M, HK$2,770.4M
was government subventions, HK$1,694.6M was tuition
fees and training charges, HK$240.6M was interest
income and other income. As compared with 2013-14, the
increase in income was mainly attributed to the increase
in government subventions largely for pay adjustments,
increase in tuition fees income and donation income.
Total expenditure of HK$4,301.2M incurred in the year
included staff expenses of HK$3,165.0M and other
operating expenses of HK$1,136.2M. The increase in
expenditure was mainly due to the increase in operating
expenses for degree programmes, increase in staff
expenses resulting from pay adjustments, increase in
student development activities, scholarship to students and
trainee allowance under Earn and Learn Pilot Schemes.
The financial result of the subsidiaries showed total income
of HK$831.8M and total expenditure of HK$771.5M. The
Group as a whole achieved savings of HK$404.4M, reported
as surplus for the year 2014-15, of which HK$253.3M 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）
2014-15
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
47
億
560
萬 元（
2013-14
年 度 為 港 幣
44
億
5,520
萬元），總開支則為港幣
43
億
120
萬元
（
2013-14
年度為港幣
41
億
3,380
萬元）。
營運成果
總收入港幣
47
億
560
萬元中，政府補助金佔
港幣
27
億
7,040
萬元、學費及課程費用佔港幣
16
億
9,460
萬元、銀行利息及其他收入佔港幣
2
億
4,060
萬元。與
2013-14
年度比較，增加
主要來自政府補助金額增加用作補助員工薪酬調
整，增加的學費和捐款收入。
本年度的總支出為港幣
43
億
120
萬元，包括員
工開支港幣
31
億
6,500
萬元及其他營運開支港
幣
11
億
3,620
萬元。與上年度比較，增加主要
來自學位課程的營運開支上升、薪酬調整、學生
發展活動、獎學金和「職」學創前路先導計劃的
學員津貼增加。
附屬公司的營運成果方面，總收入為港幣
8
億
3,180
萬元，總支出為港幣
7
億
7,150
萬元。
2014-15
年度，本機構整體節省港幣
4
億
440
萬元
,
並匯報為本年度盈餘。當中港幣
2
億
5,330
萬元已預留給局方作為推行新項目及其他發展項
目之用。
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