職業訓練局年報 VTC Annual Report 2017/2018

88 OVERVIEW OF OPERATING RESULTS 營運成果概述 Consolidated Financial Statements The Council has prepared Consolidated Financial Statements for the year 2017-18 presenting the operating results and financial position of the Council and its subsidiaries (the Group) for the year. Total income of HK$5,158.8M (2016-17: HK$5,060.8M) and total expenditure of HK$4,833.4M (2016-17: HK$4,761.7M) were reported. Operating Results Out of the total income of HK$5,158.8M, HK$3,155.1M was government subventions, HK$1,742.0M was tuition fees and training charges, HK$261.7M was interest income, donation and other income. As compared with 2016-17, the increase in income was mainly attributed to the increase in Government subventions largely for pay adjustments. Total expenditure of HK$4,833.4M incurred in the year included staff expenses of HK$3,505.5M and other operating expenses of HK$1,327.9M. The increase in expenditure was mainly due to improvement to VTC buildings and facilities in supporting teaching and learning and increase in trainee allowances for VTC Earn & Learn Scheme. The Group as a whole achieved savings of HK$325.4M, reported as surplus for the year 2017-18, of which HK$206.5M 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） 2017-18 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 51 億 5,880 萬元 （ 2016-17 年度為港幣 50 億 6,080 萬元），總開支則 為港幣 48 億 3,340 萬元（ 2016-17 年度為港幣 47 億 6,170 萬元）。 營運成果 總收入港幣 51 億 5,880 萬元中，政府補助金佔港 幣 31 億 5,510 萬元、學費及課程費用佔港幣 17 億 4,200 萬元、銀行利息、捐款及其他收入佔港幣 2 億 6,170 萬元。與 2016-17 年度比較，增長主要來自 政府增加用作補助員工薪酬調整的補助金額。 本年度的總支出為港幣 48 億 3,340 萬元，包括員工 開支港幣 35 億 550 萬元及其他營運開支港幣 13 億 2,790 萬元。與上年度比較，增加主要來自支援教學 工作而改善 VTC 樓宇設施的開支，以及 VTC Earn & Learn 職學計劃學員的津貼增加。 2017-18 年度，本機構整體節省港幣 3 億 2,540 萬元 , 並匯報為本年度盈餘。當中港幣 2 億 650 萬元已預 留給局方作為推行新項目及其他發展項目之用。