職業訓練局年報 VTC Annual Report 2019/2020

81 CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2020 2020 年 3 月 31 日的綜合資產負債表 Approved and authorised for issue by the Vocational Training Council on 10 August 2020 於 2020 年 8 月 10 日 由職業訓練局理事會批核及授權發表 Mr Tony TAI Chark-tong Chairman Vocational Training Council 職業訓練局主席 戴澤棠先生 2020 2019 HK$’000 HK$’000 (Note) ( 附註 ) NON-CURRENT ASSETS 非流動資產 Property, Plant and Equipment 物業、機器及設備 4,336,645 4,211,206 Loans to Staff 員工貸款 2,064 952 Deposits 按金 7,474 7,234 4,346,183 4,219,392 CURRENT ASSETS 流動資產 Loans to Staff 員工貸款 979 465 Accounts Receivable, Prepayments and Other Receivables 應收賬項、預付款項及其他應收 賬項 262,395 172,352 Bank Deposits 銀行存款 1,175,875 4,085,800 Cash and Cash Equivalents 現金及現金等價物 4,316,851 1,422,044 5,756,100 5,680,661 CURRENT LIABILITIES 流動負債 Accounts Payable, Accruals and Other Payables 應付賬項、應計支出及其他應付賬項 1,205,866 1,289,380 Provision for Employee Benefits 僱員福利撥備 433,219 402,346 Loans Payable within One Year 一年內應償還的貸款 48,473 44,652 Deferred Income 遞延收益 422,456 308,694 2,110,014 2,045,072 NET CURRENT ASSETS 流動資產淨值 3,646,086 3,635,589 TOTAL ASSETS LESS CURRENT LIABILITIES 資產總值減流動負債 7,992,269 7,854,981 NON-CURRENT LIABILITIES 非流動負債 Accounts Payable, Accruals and Other Payables 應付賬項、應計支出及其他應付賬項 5,591 - Provision for Employee Benefits 僱員福利撥備 5,766 11,163 Loans Payable after One Year 一年後應償還的貸款 387,687 433,035 Deferred Income 遞延收益 1,785,092 1,844,831 2,184,136 2,289,029 NET ASSETS 資產淨值 5,808,133 5,565,952 Represented by: 上述款項分屬： Reserves 儲備金 372,675 354,553 Specific and Other Funds 特定用途及其他資金 5,435,458 5,211,399 TOTAL FUNDS 資金總額 5,808,133 5,565,952 Note: The Group has initially applied HKFRS 16 as from 1 April 2019 using the modified retrospective approach. Under this approach, the comparative information is not restated. 附註：本機構自 2019 年 4 月 1 日起首次應用《香港財務報告準則》第 16 號，並採用經修訂之追溯法。根據此方法，比對資料不予重列。