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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 2015-16 presenting the operating
results and financial position of the Council and its
subsidiaries (the Group) for the year. Total income of
HK$4,912.3M (2014-15: HK$4,705.6M) and total
expenditure of HK$4,560.1M (2014-15: HK$4,301.2M)
were reported.
Operating Results
Out of the total income of HK$4,912.3M, HK$2,921.8M
was government subventions, HK$1,770.6M was tuition
fees and training charges, HK$219.9M was interest
income and other income. As compared with 2014-15, the
increase in income was mainly attributed to the increase
in Government subventions largely for pay adjustments,
increase in tuition fees income from degree and top-up
Degree programmes.
Total expenditure of HK$4,560.1M incurred in the year
included staff expenses of HK$3,310.9M and other
operating expenses of HK$1,249.2M. The increase
in expenditure was mainly due to the increase in staff
expenses resulting from pay adjustments, increase in staff
and other operating expenses for the provision of additional
student places in Degree programmes and increase in
trainee allowances for VTC Earn & Learn Scheme.
The financial result of the subsidiaries showed total income
of HK$859.4M and total expenditure of HK$772.3M. The
Group as a whole achieved savings of HK$352.2M, reported
as surplus for the year 2015-16, of which HK$192.9M 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）
2015-16
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
49
億
1,230
萬元（
2014-15
年度為港幣
47
億
560
萬元），總開支則為港幣
45
億
6,010
萬元（
2014-
15
年度為港幣
43
億
120
萬元）。
營運成果
總收入港幣
49
億
1,230
萬元中，政府補助金佔
港幣
29
億
2,180
萬元、學費及課程費用佔港幣
17
億
7,060
萬元、銀行利息及其他收入佔港幣
2
億
1,990
萬元。與
2014-15
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、學士學位和學位銜接課程的學費收入增加。
本年度的總支出為港幣
45
億
6,010
萬元，包括
員工開支港幣
33
億
1,090
萬元及其他營運開支
港幣
12
億
4,920
萬元。與上年度比較，增加主
要來自薪酬調整、因應學士學位課程提供額外名
額而增加的員工和其他經營開支、和
VTC Earn &
Learn
職學計劃學員的津貼增加。
附屬公司的營運成果方面，總收入為港幣
8
億
5,940
萬元，總支出為港幣
7
億
7,230
萬元。
2015-16
年度，本機構整體節省港幣
3
億
5,220
萬元
,
並匯報為本年度盈餘。當中港幣
1
億
9,290
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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