職業訓練局年報 VTC Annual Report 2018/2019

78 OVERVIEW OF OPERATING RESULTS 營運成果概述 Consolidated Financial Statements The Council has prepared Consolidated Financial Statements for the year 2018-19 presenting the operating results and financial position of the Council and its subsidiaries (the Group) for the year. Total income of HK$5,363.2M (2017-18: HK$5,158.8M) and total expenditure of HK$5,045.5M (2017-18: HK$4,833.4M) were reported. Operating Results Out of the total income of HK$5,363.2M, HK$3,347.6M was Government subventions, HK$1,725.9M was tuition fees and training charges, HK$289.7M was interest income, donation and other income. As compared with 2017-18, the increase in income was mainly attributed to the increase in Government subventions largely for pay adjustments and increase in interest income. Total expenditure of HK$5,045.5M incurred in the year included staff expenses of HK$3,569.2M and other operating expenses of HK$1,476.3M. 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 and Pilot Subsidy Scheme for Students of Professional Part-time Programmes. The Group as a whole achieved savings of HK$317.7M, reported as surplus for the year 2018-19, of which HK$196.6M 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） 2018-19 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 53 億 6,320 萬元（ 2017-18 年度為港幣 51 億 5,880 萬元），總開支則為港幣 50 億 4,550 萬 元（ 2017-18 年度為港幣 48 億 3,340 萬元）。 營運成果 總收入港幣 53 億 6,320 萬元中，政府補助金佔 港幣 33 億 4,760 萬元、學費及課程費用佔港幣 17 億 2,590 萬元、銀行利息、捐款及其他收入 佔港幣 2 億 8,970 萬元。與 2017-18 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，以及利息收入增加。 本年度的總支出為港幣 50 億 4,550 萬元，包括 員工開支港幣 35 億 6,920 萬元及其他營運開支 港幣 14 億 7,630 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 職學計劃和兼讀制 專業課程學生資助試行計劃學員的津貼增加。 2018-19 年度，本機構整體節省港幣 3 億 1,770 萬元，並匯報為本年度盈餘。當中港幣 1 億 9,660 萬元已預留給局方作為推行新項目及其他 發展項目之用。