THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

Notes to the Financial Statements 財務報表附註

1 Summary of significant accounting policies 1 主要會計政策概要

1.1 Statement of compliance 1.1 合規聲明

These financial statements have been prepared in accordance 本財務報表是按照香港會計師公會頒布的所
with all applicable Hong Kong Financial Reporting Standards 有適用的《香港財務報告準則》（此統稱包含
(“HKFRSs”), which collective term includes all applicable 所有適用的個別《香港財務報告準則》、《香
individual Hong Kong Financial Reporting Standards, Hong Kong 港會計準則》和詮釋）以及香港公認會計原則
Accounting Standards (“HKASs”) and Interpretations issued 的規定編製。以下是本集團採用的主要會計政
by the Hong Kong Institute of Certified Public Accountants 策概要。
(“HKICPA”) and accounting principles generally accepted in Hong
Kong. A summary of the significant accounting policies adopted
by the Group is set out below.

1.2 Basis of preparation of the financial statements 1.2 財務報表的編製基準

The consolidated financial statements for the year ended 30 June 截至二零一四年六月三十日止年度的綜合財務
2014 comprise the Institute and its subsidiaries (together referred 報表涵蓋教院和各附屬公司(統稱「本集團」)。
to as the “Group”).

The measurement basis used in the preparation of the financial 除下文所載的會計政策另有說明外，編製本財

statements is the historical cost basis except as otherwise 務報表時是以歷史成本作為計量基礎。管理層
stated in the accounting policies set out below. The preparation 需在編製符合《香港財務報告準則》的財務報
of financial statements in conformity with HKFRSs requires 表時作出會對會計政策的應用，以及對資產、
management to make judgements, estimates and assumptions that 負債、收入和支出的列報金額造 成影響的判
affect the application of policies and reported amounts of assets, 斷、估計和假設。這些估計和相關假設是根據
liabilities, income and expenditure. The estimates and associated 以往經驗和管理層因應當時情況認為合理的各
assumptions are based on historical experience and various other 項其他因素而作出的，其結果構成為了管理層
factors that are believed to be reasonable under the circumstances, 在無法從其他途徑下得知資產與負債的賬面價
the results of which form the basis of making the judgements about 值時所作出判斷的基礎。實際結果可能有別於
carrying values of assets and liabilities that are not readily apparent 估計金額。
from other sources. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an 管理層會持續審閱各項估計和相關假設。如果

ongoing basis. Revisions to accounting estimates are recognised 會計估計的修訂只是影響某一期間，其影響便
in the period in which the estimate is revised if the revision affects 會在該期間內確認；如果該項修訂對當前和未
only that period; or in the period of the revision and future periods 來期間均有影響，則在作出修訂的期間和未來
if the revision affects both current and future periods. 期間確認。

1.3 New accounting standards 1.3 新會計準則

The HKICPA has issued a number of new HKFRSs and amendments 香港會計師公會頒布了多項新訂和經修訂的
to HKFRSs that are first effective for the current accounting 香港財務報告準則》。這些準則和修訂在本集
period of the Group and the Institute. Of these, the following 團及教院的當前會計期間首次生效，當中與本
developments are relevant to the Group’s financial statements: 集團相關的變動如下：

HKFRS 10, Consolidated financial statements 香港財務報告準則》第10號，「綜合財務報表」

HKFRS 12, Disclosure of interests in other entities 香港財務報告準則》第12號，「於其他實體的權
益披露」
HKFRS 13, Fair value measurement 香港財務報告準則》第13號，「公允價值計量」

79
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.3 New accounting standards (Continued) 1.3 新會計準則（續）
HKFRS 10 replaces the requirement in HKAS 27, Consolidated 香港財務報告準則》第10號取代有關編制綜
and separate financial statements relating to the preparation of 合財務 報表的《香 港 會 計準則》第27號 ——
consolidated financial statements and HK-SIC 12 Consolidation 綜合財務報表和單獨財務報表」以及香港（常
– Special purpose entities. It introduces a single control model to 設詮釋委員會）解釋公告第12號——「合併－特
determine whether an investee should be consolidated, by focusing on 殊目的實體」的規定。這項準則引入單一控制權
whether the entity has power over the investee, exposure or rights to 模式，以釐定被投資公司應否予以合併處理，這
variable returns from its involvement with the investee and the ability 主要視乎有關實體是否有權控制被投資公司、對
to use its power to affect the amount of those returns. As a result of 參與被投資公司業務所得可變動回報的風險承
the adoption of HKFRS 10, the adoption does not change any of the 擔或權利，以及能否運用權力影響該等回報金
control conclusions reached by the Group in respect of its involvement 額等因素。採用這項準則不會改變本集團就截至
with other entities as at 1 July 2013. 二零一三年七月一日為止參與其他實體業務所
達致的任何有關控制權方面的結論。

HKFRS 12 brings together into a single standard all the disclosure 香港財務報告準則》第12號將實體於附屬公
requirements relevant to an entity’s interests in subsidiaries, joint 司、合營安排、聯營公司和非合併計算結構實體
arrangements, associates and unconsolidated structured entities. 所享有的權益的所有相關披露規定合併為單一
As a result of application of HKFRS 12, the Group has made 準則。由於採納《香港財務報告準則》第12號，
disclosures about its involvement with unconsolidated structured 有關本集團參與非合併計算結構實體的詳情載
entities in Note 31. The disclosures related to its involvement 於附註31。就參與非合併計算結構實體的披露
with unconsolidated structured entities are not included in the 並未涵蓋於比較數字中。
comparative information.

HKFRS 13 replaces existing guidance in individual HKFRSs with 香港財務報告準則》第13號以單一公允價值計

a single source of fair value measurement guidance. HKFRS 13 量指引取代目前個別《香港財務報告準則》的有
also contains extensive disclosure requirements about fair value 關指引。《香港財務報告準則》第13號也就金融
measurements for both financial instruments and non-financial 工具和非金融工具的公允價值計量制訂全面的
instruments. To the extent that the requirements are applicable to 披露規定。因應適用於本集團的披露要求，本集
the Group, the Group has provided those disclosures in Note 2. 團已在附註2中作出有關披露。

The Group has not applied any new standard or interpretation that is 本集團並無採用任何在當前會計期間尚未生效
not yet effective for the current accounting period (see Note 33). 的新準則或詮釋(參閱附註33)。

1.4 Subsidiaries 1.4 附屬公司

Subsidiaries are entities controlled by the Group. The Group 附屬公司是指受本集團控制的實體。當本集團
controls an entity when it is exposed, or has rights, to variable 因參與實體業務而承擔可變動回報的風險或因
returns from its involvement with the entity and has the ability 此享有可變動回報，且有能力透過向實體施加
to affect those returns through its power over the entity. When 權力而影響該等回報時，則本集團已控制了該
assessing whether the Group has power, only substantive rights 實體。在評估本集團是否擁有上述權力時，僅
(held by the Group and other parties) are considered. 考慮(本集團和其他方所持有的)實質權利。

Subsidiaries are consolidated into the consolidated financial 附屬公司會由控制開始當日至控制終止當日在

statements from the date that control commences until the date 綜合財務報表中合併計算。
that control ceases.

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 80
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.4 Subsidiaries (Continued) 1.4 附屬公司（續）
All significant intra-group balances, transactions and cash flows 集團內學院、公司間的所有重大結餘、交易及現
and any unrealised profits arising from intra-group transactions 金流量，以及集團內學院、公司間交易所產生的
are eliminated in full in preparing the consolidated financial 任何未變現溢利，在編製綜合財務報表時均全
statements. Unrealised losses resulting from intra-group 數抵銷。集團內學院、公司間交易所產生的未變
transactions are eliminated in the same way as unrealised gains 現虧損則僅在並無出現減值跡象的情況下與
but only to the extent that there is no evidence of impairment. 抵銷未變現收益相同的方法予以抵銷。

Investments in subsidiaries are carried in the balance sheet of the 在附屬公司的投資在教院的資產負債表內按成

Institute at cost less any impairment losses. 本減去任何減值損失後列賬。

1.5 Foreign currency translation 1.5 外幣換算

Foreign currency transactions during the year are translated at the 年內的外幣交易按交易日的外幣匯率換算。以外
foreign exchange rates ruling at the transaction dates. Monetary 幣為單位的貨幣資產與負債則按結算日的外幣
assets and liabilities denominated in foreign currencies are 匯率換算。匯兌損益在全面收益表中確認。
translated at the foreign exchange rates ruling at the balance sheet

date. Exchange gains and losses are recognised in the statement
of comprehensive income.

Non-monetary assets and liabilities that are measured in terms 以歷史成本計量的外幣非貨幣性資產與負債是

of historical cost in a foreign currency are translated using the 按交易日的外幣匯率換算。
foreign exchange rates ruling at the transaction dates.

1.6 Fixed assets 1.6 固定資產

Fixed assets are stated at historical cost less accumulated 固定資產以歷史成本減去累計折舊和減值損
depreciation and impairment losses (see Note 1.7). 失後列賬(參閱附註1.7)。

Construction in progress represents buildings and other 在建工程是指建設中的樓宇及其他固定資產，並

fixed assets under construction and is stated at cost less any 以成本減去減值虧損列賬(參閱附註1.7)，且不
impairment losses (see Note 1.7), and is not depreciated. 計提任何折舊。在建工程當完成及可投入用途
Construction in progress is reclassified to the appropriate category 時，重新分類為固定資產的適當類別。
of fixed assets when completed and ready for use.

The cost of a fixed asset comprises its purchase price and any 固定資產的成本包括其購入價以及將該資產付
directly attributable costs of bringing the asset to its working 運至運作地點及達致原定用途的狀態而所佔的
condition and location for its intended use. Expenditure incurred 任何直接費用。在固定資產投入運作後所產生
after fixed assets have been put into operation, such as repairs 的支出，如日常維修保養等費用，一般於產生該
and maintenance, is normally charged to the statement of 支出的期間自全面收益表中確認。倘若能夠清
comprehensive income in the period in which it is incurred. 楚顯示該支出可增加預計於日後運用該固定資
In situations where it can be clearly demonstrated that the 產而產生的經濟效益，則將該支出資本化以作
expenditure resulted in an increase in the future economic 該資產的額外成本。
benefits expected to be obtained from the use of the fixed asset,

the expenditure is capitalised as an additional cost of that asset.

81
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.6 Fixed assets (Continued) 1.6 固定資產（續）
An asset’s carrying amount is written down immediately to its 如果資產的賬面金額超過其估計可收回金額，便
recoverable amount if the asset’s carrying amount is greater than 會將其賬面金額直接撇減至其可收回金額。
its estimated recoverable amount.

Gains or losses arising from the retirement or disposal of an item 報廢或處置固定資產項目所產生的損益為處置所

of fixed assets is determined as the difference between the net 得款項淨額與項目賬面金額之間的差額，並於報
disposal proceeds and the carrying amount of the item and are 廢或處置日在全面收益表中確認。
recognised in the statement of comprehensive income on the date
of retirement or disposal.

Leasehold improvements are depreciated over their expected 租賃物業裝潢以直線法按預計可用期限7年或尚

useful lives of 7 years or the unexpired period of the lease on a 餘租賃期兩者中的較短期間計提折舊。其他固定
straight-line basis, whichever is shorter. Depreciation of other 資產的折舊是以直線法計算，在以下估計可用期
fixed assets is calculated using the straight-line method to allocate cost 限將成本分配至其殘值：
to their residual values over their estimated useful lives, as follows:

- Buildings 50 Years - 樓宇 50年

- Fixtures and equipment 3 to 5 Years - 裝置及設備 3至5年

The assets’ residual values and useful lives are reviewed, and 本集團在每個結算日審閱資產的殘值及可用期
adjusted if appropriate, at each balance sheet date. 限，並在適當時間進行調整。

1.7 Impairment of assets 1.7 資產減值

(a) Impairment of financial assets (甲) 金融資產的減值

The Group assesses at each balance sheet date whether 本集團在每個結算日評估是否有客觀

there is objective evidence that a financial asset or a group 證據證明某項金融資產或某組金融資
of financial assets is impaired. If there is objective evidence 產經已減值。若有客觀證據證明按攤
of an impairment loss on loans and receivables or held-to- 銷成本記賬的貸款及應收款或持有至
maturity investments carried at amortised cost, the amount 到期日投資已產生減值虧損，則虧損
of the loss is measured as the difference between the asset’s 金額按資產的賬面值與估計未來現金
carrying amount and the present value of estimated future 流量(不包括未產生的未來信貸虧損)
cash flows (excluding future credit losses that have not been 按金融資產的原實際利率貼現的現值
incurred) discounted at the financial asset’s original effective 兩者之差額計量。虧損數額在全面收
interest rate. The amount of the loss is recognised in the 益表中支銷。
statement of comprehensive income.

(b) Impairment of fixed assets (乙) 固定資產的減值

Internal and external sources of information are reviewed at 本集團在每個結算日審閱內部和外來

each balance sheet date to gather indications that fixed assets 的信息，以確定固定資產是否出現減
may be impaired or an impairment loss previously recognised 值跡象，或是以往確認的減值損失已
no longer exists or may have decreased. If any such 經不再存在或可能已經減少。如果出
indication exists, the asset’s recoverable amount is estimated. 現任何這類跡象，便會估計資產的可
收回金額。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 82
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.7 Impairment of assets (Continued) 1.7 資產減值（續）
(b) Impairment of fixed assets (Continued) (乙) 固定資產的減值（續）

- Calculation of recoverable amount ﹣ 計算可收回金額

The recoverable amount of an asset is the greater 資產的可收回金額是其公允價值

of its fair value less costs of disposal and value 減去處置成本與使用價值兩者中
in use. In assessing value in use, the estimated 的較高者。在評估使用價值時，預
future cash flows are discounted to their present 計未來現金流量會按照能反映當
value using a discount rate that reflects current 時市場對貨幣時間價值和資產特
market assessments of time value of money and 定風險的評估的折現率，折現至
the risks specific to the asset. Where an asset does 其現值。如果資產所產生的現金流
not generate cash inflows largely independent of 入基本上並非獨立於其他資產所
those from other assets, the recoverable amount 產生的現金流入，則以能產生獨立
is determined for the smallest group of assets that 現金流入的最小資產類別(即現金
generates cash inflows independently (i.e. a cash- 產出單元)來確定可收回金額。
generating unit).

- Recognition of impairment losses ﹣ 確認減值損失

An impairment loss is recognised in the statement 當資產或所屬現金產出單元的賬

of comprehensive income whenever the carrying 面金額高於其可收回金額時，減值
amount of an asset, or the cash-generating unit to 損失便會在全面收益表中確認。
which it belongs, exceeds its recoverable amount. 確認減值損失時，是按比例減少
Impairment losses are recognised to reduce the 該資產或所屬現金產出單元的賬
carrying amount of the asset or assets in the cash- 面金額；但資產的賬面值不得減少
generating unit on a pro rata basis, except that the 至低於其個別公允價值減去處置
carrying value of an asset will not be reduced below 成本後所得的金額或其使用價值
its individual fair value less costs of disposal, or (如能計量)。
value in use, if measurable.

- Reversals of impairment losses ﹣ 轉回減值損失

An impairment loss is reversed if there has been 如果用以確定可收回金額的估計

a favourable change in the estimates used to 數額出現正面的變 化，有關的減
determine the recoverable amount. A reversal of 值損失便會轉回。所轉回的減值
impairment loss is limited to the asset’s carrying 損失以在以往年度沒有確認任何
amount that would have been determined had no 減值損失的情況下而確定的資產
impairment loss been recognised in prior years. 賬面金額為限。所轉回的減值損
Reversals of impairment losses are credited to the 失在確認轉回的年度內計入全面
statement of comprehensive income in the year in 收益表中。
which the reversals are recognised.

1.8 Financial assets 1.8 金融資產

The Group classifies its financial assets in the following categories: 本集團將其金融資產分類如下：按公允價值
financial assets at fair value through profit or loss, loans and 計入損益的金融資產、貸款及應收款，和持有
receivables and held-to-maturity investments. The classification 至到期日投資。分類方式視乎購入金融資產
depends on the purpose for which the financial assets were 之目的而定。管理層在初步確 認時釐 定其金
acquired. Management determines the classification of its 融資產的分類，並 於每個報告日期重新評估
financial assets at the initial recognition and re-evaluates this 此等分類。
designation at every reporting date.

83
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.8 Financial assets (Continued) 1.8 金融資產（續）
Regular purchases and sales of financial assets are recognised on 金 融 資 產 的 定 期 購 入 及 出售 在 交易日確 認
the trade-date - the date on which the Group commits to purchase ——交易日指本集團承諾購入或出售該資產之
or sell the asset. Investments are initially recognised at fair value 日。對於並非按公允價值列賬及 透過收支表
plus transaction costs for all financial assets not carried at fair 處理的所有金融資產，投資初步會按公允價值
value through profit or loss. Financial assets carried at fair value 加交易成本確 認。按公允價值計入損益的金
through profit or loss are initially recognised at fair value, and 融資產初步按公允價值確認，而交易成本則在
transaction costs are expensed in the statement of comprehensive 全面收 益表中支銷。當從投資收取現金流量
income. Financial assets are derecognised when the rights to 的權利經已到期或經已轉讓，而本集團已將擁
receive cash flows from the investments have expired or have been 有權的所有風險和回報實際轉讓時，金融資
transferred and the Group has transferred substantially all risks 產會立即被終止確認。
and rewards of ownership.

(a) Financial assets at fair value through profit or loss (甲) 按公允價值計入損益的金融資產

A financial asset is classified as fair value through profit 某項金融資產若在購入時主要用作在

or loss if acquired principally for the purpose of selling in 短期內出售或由管理層如此指定，則分
the short term or if so designated by management. Assets 類為按公允價值列賬及透過收支表處
in this category are classified as current assets if they are 理。在此類別的資產若為持作買賣或
either held for trading or are expected to be realised within 預期將於結算日後12個月內變現，則分
12 months of the balance sheet date. 類為流動資產。

Gains or losses arising from changes in the fair value are 公允價值變動所產生的盈虧，在其產
presented in the statement of comprehensive income in the 生期間的全面收益表中呈報。來自按
period in which they arise. Dividend income from financial 公允價值計入損益的金融資產的股息
assets at fair value through profit or loss is recognised in 收入，於本集團有權收取款項的權利
the statement of comprehensive income as part of interest 確定時在全面收益表的利息及投資淨
and net investment income when the Group’s right to 收益中確認。
receive payments is established.

(b) Loans and receivables (乙) 貸款及應收款

Loans and receivables representing time deposits are 貸款及應收款指定期存款，為有固定

non-derivative financial assets with fixed or determinable 或可釐定付款且沒有在活躍市場上報
payments that are not quoted in an active market. They 價的非衍生金融資產。此等款項在本
arise when the Group provides money or services directly to a 集團直接向債權人提供金錢或服務而
debtor with no intention of trading the receivable. They are 無意買賣該應收款時產生。此等款項
included in current assets, except for maturities greater than 包括在流動資產內，但不包括到期日
12 months after the balance sheet date. These are classified 由結算日起計超過12個月者。此等款
as non-current assets. They are initially recognised at fair 項分類為非流動資產。此等款項初步
value and subsequently measured at amortised cost using 以公允價值確認，其後運用實際利息
the effective interest method, unless the discounting effect 法按攤銷成本(除非貼現的影響輕微)
is insignificant, less provision for impairment. 扣除減值撥備計量。

(c) Held-to-maturity investments (丙) 持有至到期日投資

Held-to-maturity investments are non-derivative financial 持有至到期日投資為有固定或可釐定

assets with fixed or determinable payments and fixed 付款以及固定到期日的非衍生金融資
maturities that the management has the positive intention and 產，而管理層有明確意向及能力持有
ability to hold to maturity. Held-to-maturity investments are 至到期日。持有至到期日投資利用實
carried at amortised cost using the effective interest method. 際利息法按攤銷成本列賬。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 84
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.8 Financial assets (Continued) 1.8 金融資產（續）
The fair values of quoted investments are based on current bid 有報價投資的公允價值根據當時的買盤價計
prices. If the market for a financial asset is not active (and for 算。若某項金融資產的市場並不活躍(及就非
unlisted securities), the Group establishes fair value by using 上市證券而言)，本集團利用重估技術設定公
valuation techniques. These include the use of recent arm’s 允價值。這些技術包括利用近期公平原則交
length transactions or reference to other instruments that are 易，或參考大致相同的其他工具和貼現現金流
substantially the same and discounted cash flow analysis. 量分析。

1.9 Accounts and other receivables 1.9 應收賬款及其他應收款

Receivables are recognised initially at fair value and subsequently 應收款初步以公允價值確認，其後利用實際利
measured at amortised cost using the effective interest method, 息法按攤銷成本扣除減值撥備計量。當有客觀
less provision for impairment. A provision for impairment of 證據證明本集團將無法按應收款的條款收回
receivables is established when there is objective evidence that 所有款項時，就應即時為該應收款設定減值撥
the Group will not be able to collect all amounts due according to 備。撥備金額為資產賬面金額與以其初始實際
the terms of the receivables. The amount of the provision is the 利率折現的預計未來現金流量現值(除非折現
difference between the asset’s carrying amount and the present 的影響輕微)兩者的差額計量。資產的賬面值
value of estimated future cash flows, discounted at the asset’s 透過使用備付賬戶削減，而有關的虧損數額在
original effective interest rate, unless the discounting effect 全面收益表內確認。如有應收款無法收回，
is insignificant. The carrying amount of the assets is reduced 則會在其備付賬戶內撇銷。之前已撇銷的款
through the use of an allowance account, and the amount of the 項如其後收回，將撥回全面收益表內。
loss is recognised in the statement of comprehensive income.
When a receivable is uncollectible, it is written off against the
allowance account. Subsequent recoveries of amounts previously
written off are credited to the statement of comprehensive income.

1.10 Cash and cash equivalents 1.10 現金及現金等價物

Cash and cash equivalents comprise cash in hand, deposits held 現金及現金等價物包括手頭現金、存放於銀行
at call with banks and other short-term highly liquid investments 的活期存款，以及短期和高流動性的投資。這
that are readily convertible into known amounts of cash and 些投資在沒有涉及重大價值變動的風險下可以
which are subject to an insignificant risk of changes in value and 隨時轉算為已知數額的現金，並在購入後三個
their maturity dates are within three months from the date of 月內到期。
acquisition.

1.11 Accounts payable and accruals 1.11 應付賬款及應計款項

Accounts payable and accruals are recognised initially at fair value 應付賬款及應計款項初步按公允價值確認，
and subsequently measured at amortised cost using the effective 其後利用實際利息 法按 攤銷 成 本 計 量( 除非
interest method, unless the discounting effect is insignificant. 貼現的影響輕微)。

1.12 Employee benefits 1.12 僱員福利

(a) Employee leave entitlements (甲) 僱員可享有的假期

Employee entitlements to annual leave and development 僱員可享有的年假及發展假在假期累

leave are recognised when they accrue to employees. A 計予僱員時予以確認。就僱員服務至
provision is made for the estimated liability for unutilised 資產負債表結算日尚有未支取的年假
annual leave and development leave as a result of services 及發展假而帶來的估計負債，已預留
rendered by employees up to the balance sheet date. 準備。

Employee entitlements to sick leave and maternity leave 僱員可享有的病假和產假在放假時確

are not recognised until the time of leave. 認。

85
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.12 Employee benefits (Continued) 1.12 僱員福利（續）
(b) Superannuation scheme (乙) 公積金計劃

The Institute has set up a superannuation scheme (the 教 院已成 立一項公積 金計 劃 (「本 計
“Scheme”) to provide its employees with benefits on 劃」)，為僱員提供退休或離職福利。
retirement or termination of employment.

Members of the Scheme contribute 5% of their basic 本 計 劃 的 成員供 款 均為 基 本月薪 的

monthly salaries to the Scheme and benefits are paid to 5%，而應得的福利在本計劃信 託 契
them on their retirement or on leaving employment subject 約所列明若干情況規限下支付給退休
to certain conditions as stipulated in the Scheme’s trust 或離職的成員。本計劃所作的供款為
deed. Contributions to the Scheme are expensed as incurred 實際開支，教院除了每月的供款以外
and other than those monthly contributions, the Institute 並無額外支付僱員離職或退休福利的
has no further obligation for the payment of termination or 責任。
retirement benefits to its employees.

(c) Mandatory provident fund scheme (丙) 強制性公積金計劃

The Group has established mandatory provident fund scheme 本集團在香港設立了一項強制性公積

(“MPF scheme”) in Hong Kong. The assets of the MPF 金計劃(「強積金計劃」)。強積金計劃
scheme are held in separate trustee-administered 的資產存於獨立信託管理的基金內。
funds. Both the Group and the employees are required to 本集團與僱員都需要按僱員有關入息
contribute 5% of the employees’ relevant income, subject to 的5%供款，上限為每名僱員每月港幣
a maximum of $1,500 per employee per month. The Group’s 1,500元。本集團向強積金計劃作出的
contribution to the MPF scheme is expensed as incurred. 供款在產生時支銷。

1.13 Provisions and contingent liabilities 1.13 撥備及或有負債

Provisions are recognised for liabilities of uncertain timing or 如果本集團或教院須就已發生的事件承擔法
amount when the Group or the Institute has a legal or constructive 定或推定義務，因而預期很可能會導致經濟
obligation arising as a result of a past event, it is probable that 利益流出，在有關金額能夠可靠地估計時，教
an outflow of economic benefits will be required to settle the 院便會對該時間或金額不確定的其他負債進
obligation and a reliable estimate can be made. Where the time 行撥備。如果貨幣時間價值重大，則按預計所
value of money is material, provisions are stated at the present 需費用的現值進行撥備。
value of the expenditure expected to settle the obligation.

Where it is not probable that an outflow of economic benefits 如果經濟利益流出的可能性較低，或是無法

will be required, or the amount cannot be estimated reliably, 對有關金額作出可靠的估計，便會將該義務
the obligation is disclosed as a contingent liability, unless the 披露為或有負債，但經濟利益流出的可能性極
probability of outflow of economic benefits is remote. Possible 低則除外。如果 教院的義務須視乎某項或多
obligations, whose existence will only be confirmed by the 項未來事件是否發生才能確定是否存在，亦
occurrence or non-occurrence of one or more future events, are 會披露該義務為或有負債，但經濟利益流出
also disclosed as contingent liabilities unless the probability of 的可能性極低則除外。
outflow of economic benefits is remote.

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 86
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.14 Revenue recognition 1.14 收益確認
Revenue is measured at the fair value of the consideration received 收益按已收或應收價款的公允價值計量。經常
or receivable. Recurrent subventions and grants are recognised as 性撥款及補助金與擬補償之相關成本有系統
income over the periods necessary to match them with the related 地相互配對，按照所需的期間確認為收入，並
costs which they are intended to compensate, on a systematic 假設經常性補助金所附帶的條件可予符合。
basis, based on the assumption that the conditions of the recurrent

subventions can be met.

Government subventions and grants, which are earmarked for 特別指定用途的政府撥款最初確認為遞延收

specific purposes, are initially recognised as deferred income 入。當本集團能夠合理地保證會符合附帶條件
when there is a reasonable assurance that the Group will comply 及撥款將可收取時，政府撥款在全面收益表中
with the conditions attached to it and that the subventions will be 會按所配對擬使用之相關成本有系統地記賬。
received. They are recognised in the statement of comprehensive
income on a systematic basis to match with the related costs for
which they are intended to be used.

Government subventions and grants, and donations spent on capital 用於資本開支的政府撥款和補助金以及捐款

expenditure are recorded as deferred capital funds and are released 列為遞延資本基金，並於資產投入使用時，按
and credited to the statement of comprehensive income on a straight- 有關資產的估計可使用年期以直線法撥回全
line basis over the estimated useful lives of the related assets when 面收益表，數額最高以該期間的相關折舊支
the assets are put in use, to the extent of the related depreciation 出為限。
expense for that period.

Grants from government agencies for courses are recognised when 政府機構的課程撥款於服務提供後及符合其
services are provided and complied with the conditions attached to it. 所附帶的條件時確認。此等撥款在全面收益表
They are recognised in the statement of comprehensive income over 中按有關課程的期限確認。
the duration of the related courses.

Tuition programmes and other fees, and auxiliary services income 學費、課程和其他收費與附屬服務的收入根據
are recognised over the period of the courses or services to which 課程舉辦的時間或服務涉及的期間入賬。
they relate.

Donations in cash and cash equivalents or other investment 以現金及現金等價物或供一般用途的其他投資

instruments for general purposes are recognised as income at fair 工具形式的捐款均在教院很可能收到這些捐款
values when it is probable that they will be received, which is generally 時確認為收入(在一般情況下，教院於收到捐
upon their receipt. 款時進行確認)。

Interest income is recognised as it accrues using the effective interest 利息收入是在產生時按實際利息法確認。

method.

Dividend income is recognised when the right to receive payment is 股息收入在收取款項的權利確定時確認。

established.

Operating lease rental income is recognised on a straight-line basis. 經營租賃的租金收入以直線法入賬。

87
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.15 Operating leases 1.15 經營租賃
Leases in which a significant portion of the risks and rewards of 如果出租人保留與所有權有關的大部分風險和
ownership are retained by the lessor are classified as operating 報酬，則有關租賃劃歸為經營租賃。根據經營
leases. Payments made under operating leases (net of any 租賃作出的付款(已扣除出租人已支付的任何
incentives received from the lessor) are charged to the statement 激勵措施)會在租賃期所涵蓋的期間內，按直
of comprehensive income on a straight-line basis over the 線法在全面收益表中列支；但如另有一種方法
period of the lease, except where an alternative basis is more 更能代表租賃資產所產生的收益模式則除外。
representative of the pattern of benefits to be derived from the 租賃所涉及的激勵措施均在全面收益表中確
leased asset. Leased incentives are recognised in the statement 認為租賃淨付款總額的組成部分。或有租金在
of comprehensive income as an integral part of the aggregate 其產生的會計期間內在收支表中列支。
net lease payments made. Contingent rentals are charged to the
statement of comprehensive income in the accounting period in
which they are incurred.

1.16 Related parties 1.16 關聯方

(a) A person, or a close member of that person’s family, is (甲) 如屬以下人士，即該人士或該人士的近
related to the Group if that person: 親是本集團的關聯方：

(i) has control or joint control over the Group; (一) 控制或共同控制本集團；

(ii) has significant influence over the Group; or (二) 對本集團有重大影響力；或

(iii) is a member of the key management personnel of (三) 是本集團或本集團母公司的關鍵管

the Group or the Group’s parent. 理人員。

(b) An entity is related to the Group if any of the following (乙) 如符合下列任何條件，即企業實體是本
conditions applies: 集團的關聯方：

(i) The entity and the Group are members of the same (一) 該實體與本集團隸屬同一集團(即
group (which means that each parent, subsidiary 各母公司、附屬公司和同系附屬公
and fellow subsidiary is related to the others). 司彼此間有關聯)。

(ii) One entity is an associate or joint venture of the (二) 一家實體是另一實體的聯營公司或

other entity (or an associate or joint venture 合營企業(或另一實體所屬集團旗下
of a member of a group of which the other entity is 成員公司的聯營公司或合營企業)。
a member). (三) 兩家實體是同一第三方的合營企業。
(iii) Both entities are joint ventures of the same third (四) 一家實體是第三方實體的合營企
party. 業，而另一實體是第三方實體的聯
(iv) One entity is a joint venture of a third entity and the 營公司。
other entity is an associate of the third entity. (五) 該實體是為本集團或作為本集團關
(v) The entity is a post-employment benefit plan for the 聯方的任何實體的僱員福利而設的
benefit of employees of either the Group or an entity 離職後福利計劃。
related to the Group. (六) 該實體受到上述第(甲)項內所認定
(vi) The entity is controlled or jointly controlled by a 人士控制或共同控制。
person identified in (a). (七) 上 述 第 ( 甲 ) (一) 項內 所 認 定 人士
(vii) A person identified in (a)(i) has significant 對該實體有重 大影響力或是該實
influence over the entity or is a member of the key 體(或 該 實體母公司 )的關 鍵 管理
management personnel of the entity (or of a parent 人員。
of the entity).

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 88
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

1 Summary of significant accounting policies 1 主要會計政策概要（續）

(Continued)
1.16 Related parties (Continued) 1.16 關聯方（續）
Close members of the family of a person are those family members 一名個人的近親 是指與有關實體交易並可能
who may be expected to influence, or be influenced by, that person 影響該個人或受該個人影響的家庭成員。
in their dealings with the entity.

2 Financial risk and fund risk management 2 財務風險及資金風險管理

2.1 Financial risk factors 2.1 財務風險因素

The Group’s activities expose it to a variety of financial risks: 本集團的活動承受著多種 財務風險：市場風
market risk, credit risk and liquidity risk. The Group’s overall risk 險、信 貸風險及 流動資金風險。本集團的整
management procedures focus on the unpredictability of financial 體風險管理計劃專注於財務市場的不可預知
markets and seek to minimise potential adverse effects on the 性，並尋求儘量減低對本集團財務表現的潛
Group’s financial performance. 在不利影響。

(a) Market risk (甲) 市場風險

(i) Foreign exchange risk (一) 外匯風險

The Group conducts its operation in Hong Kong with 本集團在香港營運，而其交易以港

its transactions denominated in Hong Kong dollars. 幣為單位。本集團的營運收入主要
The Group derives its operation income mainly in 來自港幣。由於大部份在資金投資
Hong Kong dollars. The Group’s foreign currency 下持有的金融資產和現金結餘是以
exposures arise mainly from and are substantially 美元和人民幣為單位，故本集團的
limited to, the exchange rate movements between 外匯風險主要來自(亦大部份限於)
Hong Kong dollars and United States dollars and 港幣兌美元和人民幣的匯率波動。
Renminbi because most of the financial assets held
under treasury investments and cash balances which
are subject to foreign exchange movements are
denominated in United States dollars and Renminbi.

89
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(a) Market risk (Continued) (甲) 市場風險（續）

(i) Foreign exchange risk (Continued) (一) 外匯風險（續）

The following table details the Group’s and the 下表詳列本集團及教院於結算日以

Institute’s exposure at the balance sheet date to 相關實體的功能貨幣以外的貨幣計
currency risk arising from recognised assets or 值的已確認資產或負債所產生的貨
liabilities denominated in a currency other than 幣風險額度。為方便列報，風險承
the functional currency of the entity to which they 擔額均以港幣列示。
relate. For presentation purposes, the amounts of the
exposure are shown in Hong Kong dollars.

Group 本集團
United States Australian Canadian Pounds New Zealand
Dollars Renminbi Dollars Dollars Sterling Dollars
美元 人民幣 澳元 加拿大元 英鎊 紐西蘭元
$'000 $'000 $'000 $'000 $’000 $’000
千元 千元 千元 千元 千元 千元

2014 二零一四年

Held-to-maturity investments 持有至到期日投資 25,025 67,400 - - - -

Time deposits 定期存款 40,716 207,673 809 - 739 1,689
Cash and cash equivalents 現金及現金等價物 98,591 48,624 135 30 38 16
Accounts payable and accruals 應付賬款及應計款項 (862) (107) (268) - (30) -
 
Net exposure arising from 已確認資產和負債所產生的
recognised assets and liabilities 風險承擔淨額 163,470 323,590 676 30 747 1,705

United States Australian Canadian Pounds New Zealand

Dollars Renminbi Dollars Dollars Sterling Dollars
美元 人民幣 澳元 加拿大元 英鎊 紐西蘭元
$’000 $’000 $’000 $’000 $’000 $’000
千元 千元 千元 千元 千元 千元

2013 二零一三年

Held-to-maturity investments 持有至到期日投資 - 62,657 - - - -

Time deposits 定期存款 67,770 293,074 2,912 1,826 3,496 -
Cash and cash equivalents 現金及現金等價物 107,417 1,112 725 49 19 4
Accounts payable and accruals 應付賬款及應計款項 (1,456) (387) (580) - (129) -
 
Net exposure arising from 已確認資產和負債所產生的
recognised assets and liabilities 風險承擔淨額 173,731 356,456 3,057 1,875 3,386 4

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 90
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(a) Market risk (Continued) (甲) 市場風險（續）

(i) Foreign exchange risk (Continued) (一) 外匯風險（續）

Institute 教院
United States Australian Canadian Pounds New Zealand
Dollars Renminbi Dollars Dollars Sterling Dollars
美元 人民幣 澳元 加拿大元 英鎊 紐西蘭元
$'000 $'000 $'000 $'000 $’000 $’000
千元 千元 千元 千元 千元 千元

2014 二零一四年

Held-to-maturity investments 持有至到期日投資 25,025 67,400 - - - -

Time deposits 定期存款 40,716 200,233 809 - 739 1,689
Cash and cash equivalents 現金及現金等價物 98,591 48,624 135 30 38 16
Accounts payable and accruals 應付賬款及應計款項 (862) (107) (268) - (30) -
 
Net exposure arising from 已確認資產和負債所產生的
recognised assets and liabilities 風險承擔淨額 163,470 316,150 676 30 747 1,705

United States Australian Canadian Pounds New Zealand

Dollars Renminbi Dollars Dollars Sterling Dollars
美元 人民幣 澳元 加拿大元 英鎊 紐西蘭元
$’000 $’000 $’000 $’000 $’000 $’000
千元 千元 千元 千元 千元 千元

2013 二零一三年

Held-to-maturity investments 持有至到期日投資 - 62,657 - - - -

Time deposits 定期存款 67,770 289,037 2,912 1,826 3,496 -
Cash and cash equivalents 現金及現金等價物 107,417 1,112 723 15 19 4
Accounts payable and accruals 應付賬款及應計款項 (1,456) (387) (580) - (129) -
 
Net exposure arising from 已確認資產和負債所產生的
recognised assets and liabilities 風險承擔淨額 173,731 352,419 3,055 1,841 3,386 4

91
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(a) Market risk (Continued) (甲) 市場風險（續）

(i) Foreign exchange risk (Continued) (一) 外匯風險（續）

Sensitivity analysis 敏感度分析

The following table indicates the instantaneous 下表列示本集團及教 院的年度盈

change on the Group’s and Institute’s surplus 餘及基金因應本集團所承受重 大
for the year and funds that would arise if foreign 風險的匯率於結算日已轉變(假設
exchange rates to which the Group and the Institute 所有其他風險變數維持不變)而即
have significant exposure at the balance sheet date 時出現的變化。就此而言，本集團
had changed at that date, assuming all other risk 假設美元兌其他貨幣的任何幣值
variables remained constant. In this respect, it is 變動均不會對 港元與美元的聯繫
assumed that the pegged rate between HKD and USD 匯率構成重大的影響。基金中其他
would not be materially affected by any changes in 組成部分將不會受到匯率變動的影
movement in value of USD against other currencies. 響。該分析是按二零一三年相同的
Other components of funds would not be affected by 基準而作出的。
changes in the foreign exchange rates. The analysis is
performed on the same basis for 2013.

Group 本集團
2014 2013

Increase/(decrease) in Effect on surplus Increase/(decrease) in Effect on surplus

foreign exchange rates and funds foreign exchange rates and funds
匯率 對盈餘及基金 匯率 對盈餘及基金
上升/(下降) 的影響 上升/(下降) 的影響
$'000 $’000
千元 千元
Renminbi 人民幣 5% 16,180 5% 17,823
(5)% (16,180) (5)% (17,823)
Australian Dollars 澳元 5% 34 5% 153
(5)% (34) (5)% (153)
Canadian Dollars 加拿大元 5% 2 5% 94
(5)% (2) (5)% (94)
Pounds Sterling 英鎊 5% 37 5% 169
(5)% (37) (5)% (169)
New Zealand Dollars 新西蘭元 5% 85 5% -
(5)% (85) (5)% -

Institute 教院
2014 2013

Increase/(decrease) in Effect on surplus Increase/(decrease) in Effect on surplus

foreign exchange rates and funds foreign exchange rates and funds
匯率 對盈餘及基金 匯率 對盈餘及基金
上升/(下降) 的影響 上升/(下降) 的影響

$'000 $’000
千元 千元
Renminbi 人民幣 5% 15,808 5% 17,621
(5)% (15,808) (5)% (17,621)
Australian Dollars 澳元 5% 34 5% 153
(5)% (34) (5)% (153)
Canadian Dollars 加拿大元 5% 2 5% 92
(5)% (2) (5)% (92)
Pounds Sterling 英鎊 5% 37 5% 169
(5)% (37) (5)% (169)
New Zealand Dollars 新西蘭元 5% 85 5% -
(5)% (85) (5)% -

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 92
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated) (除另有說明外，所有金額以港幣為單位)

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(a) Market risk (Continued) (甲) 市場風險（續）

(ii) Interest rate risk (二) 利率風險

The Group’s interest rate risk arises mainly from the 本集團的利率風險主要來自在庫務
interest-bearing financial assets held under treasury 投資下持有的計息金融資產，此等
investments, which are reviewed on a regular basis in 資產根據本集團的政策和指引定期
accordance with the Group’s policies and guidelines. 檢討。

Based on the sensitivity analysis performed at 根據在二零一四年六月三十日進行

30 June 2014, if interest rates on variable rate 的敏感度分析，假若以浮動利率計
interest-bearing bank deposits had been 50 basis 息的銀行存款的利率上升50個基點
points higher or 25 basis points lower with all other 或下跌25個基點而所有其他變數維
variables held constant, surplus for the year would 持不變，則該年度的盈餘將會因為
have been $505,000 higher (2013: $1,064,000 銀行存款的利息收入上升 / 下跌而
higher) or $59,000 lower (2013: $246,000 lower) 分別相應增加港幣505,000元(二零
respectively, as a result of higher/lower interest 一三年：增加港幣1,064,000元)或減
income on bank deposits. 少港幣59,000元(二零一三年：減少
港幣246,000元)。

(iii) Price risk (三) 價格風險

The Group is exposed to equity price changes 本集團承受的股票價格變動風險乃

arising from equity investments classified as 來自被分類為按公允價值列賬及透
financial assets at fair value through profit or loss. 過收支表處理的股票投資。但本集
The Group is not exposed to commodity price 團並無承受商品價格風險。為管理
risk. To manage its equity price risk, the portfolio 其股票價格風險，本集團在其所設
is diversified in accordance with the limits set by 定的限額內分散投資組合。基於本
the Group. Given the insignificant amount of the 集團持有的上市股權投資組合的數
portfolio of listed equity investments held by the 額不大，管理層認為本集團的股權
Group, the management believes that the Group’s 價格風險甚低。
equity price risk is minimal.

(b) Credit risk (乙) 信貸風險

The Group’s credit risk is primarily attributable to its 本集團的信貸風險主要來自其存款與

deposits and cash at banks, accounts receivable and 銀行現金、應收賬款及金融機構的投
investment balances with financial institutions. There 資結餘。本集團有既定程序將風險減
are procedures in place to mitigate the risk and the 輕，而管理層亦會持續密切監察信貸
exposures to these credit risks are monitored closely by the 風險的承擔。
management on an ongoing basis.

93
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(b) Credit risk (Continued) (乙) 信貸風險（續）

Accounts receivable in respect of tuition fees are receivable 有關學費的應收賬款根據校曆表在每

by due dates preset every year according to the academic 年所預設的到期日前支付。本集團已
calendar. The Group has a policy of withholding the issue of 制定政策，保留有關拒絕向學生發放
academic documents to students to enhance the quality of 學業證明文件的權利，以提升收回應
accounts receivable. The credit risk in investment balances 收賬款的水平。在金融機構的投資結
with financial institutions and deposits and cash at banks 餘和存款與銀行現金中的信貸風險不
are limited because the counterparties are mainly banks 大，因為對口單位主要為擁有國際信
and financial institutions with high credit-ratings assigned 貸評級機構授予高信貸評級的銀行和
by international credit-rating agencies. For banks and 金融機構，只有經過獨立評級並最低
financial institutions, only independently rated parties with a 限度擁有穆迪「A」評級的銀行和金融
minimum Moody’s rating of “A” are accepted. The Institute 機構方可被接受。教院並無重大的信
has no significant concentration of credit risk and the risk 貸風險集中，而風險承擔亦適當地分
exposure is diversified over a large number of counterparties. 散予多個對口方。教院有政策限制對
The Institute has policies that limit the amount of credit 任何單一財務機構的信貸風險上限。
exposure to any single financial institution.

(c) Liquidity risk (丙) 流動資金風險

The Group’s policy is to monitor current and expected 本集團有政策定期監察當時和預期的

liquidity requirements regularly to ensure that it 流動資金需求，以確保本集團持有充
maintains sufficient reserves of cash to meet its liquidity 足的現金儲備應付其短期和長期的流
requirements in both short and longer terms. 動資金需求。

Liquidity risk is the risk that funds will not be available to 流動資金風險指在負債到期支付時沒
meet liabilities as and when they fall due, and it results 有資金應付的風險，並來自資產與負債
from mismatch of assets and liabilities. The Group 的錯配。本集團定期執行現金流量預
performs regular projected cash flow analysis to manage 測分析，以管理流動資金風險，確保可
liquidity risk to ensure that all liabilities due and known 應付所有到期負債和已知的資金需求。
funding requirements could be met. Prudent liquidity 審慎的流動資金管理亦包括在本集團
management also includes maintaining adequate credit 核准銀行中維持足夠的信貸融資。
facilities in the Group’s approved banks.

The table below analyses the Group’s and the Institute’s 下表為 本 集 團及教 院的 財務負債 按
financial liabilities into relevant maturity groupings based 資產負債表日期至合約到期日的剩餘
on the remaining period at the balance sheet date to the 期間的相關到期組別分析。以下披露
contractual maturity dates. The amounts disclosed in the 的數額為合約未貼現現金流量。由於
table are the contractual undiscounted cash flows. Balance 貼現的影響輕微，故在12個月內到期
for accounts payable and accruals due within 12 months 的應付 賬 款和應 計款 項相 等於其 賬
equal their carrying balances, as the impact of discounting 面值。
is not significant.

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 94
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(c) Liquidity risk (Continued) (丙) 流動資金風險（續）

Group 本集團

Up to 3 months to 1 year to Over

3 months 1 year 2 years 2 years Total
三個月或以下 三個月至一年 一年至二年 二年以上 總額
$'000 $'000 $'000 $'000 $’000
千元 千元 千元 千元 千元

At 30 June 2014 於二零一四年六月三十日

Accounts payable, accruals 應付賬款、應計款項及

and other deposits 其他按金 111,006 2,604 200 500 114,310

At 30 June 2013 於二零一三年六月三十日

Accounts payable, accruals 應付賬款、應計款項及

and other deposits 其他按金 109,746 2,223 500 200 112,669

Institute 教院

Up to 3 months to 1 year to Over

3 months 1 year 2 years 2 years Total
三個月或以下 三個月至一年 一年至二年 二年以上 總額
$'000 $'000 $'000 $'000 $’000
千元 千元 千元 千元 千元

At 30 June 2014 於二零一四年六月三十日

Accounts payable, accruals 應付賬款、應計款項及

and other deposits 其他按金 106,539 2,604 200 500 109,843

At 30 June 2013 於二零一三年六月三十日

Accounts payable, accruals 應付賬款、應計款項及

and other deposits 其他按金 104,282 2,223 500 200 107,205

95
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(d) Fair values (丁) 公允價值

The following table presents the carrying value of financial 下表呈列按公允價值計量的金融工具

instruments measured at fair value at the balance sheet date 在結算日的賬面值。這方面涉及《香港
across the three-level of the fair value hierarchy defined in 財務報告準則》第13號——「公允價值
HKFRS 13, Fair value measurement, with the fair value of 計量」所界定的三個公允價值層級，而
each financial instrument categorised in its entirety based on 每項金融工具則完全基於對計量其公
the lowest level of input that is significant to that fair value 允價值具有重大意義的最低層級輸入
measurement. The levels are defined as follows: 值來分類。各層級的定義如下：

- Level 1 (highest level): fair value measured using quoted ﹣ 第一層級(最高層級)：使用於結算

prices (unadjusted) in active markets for identical financial 日相同金融工具在活躍市場的報價
instruments at the balance sheet date. (未經調整)來計量公允價值。

- Level 2: fair value measured using quoted prices in ﹣ 第二層級：使用類似金融工具在活

active markets for similar financial instruments, quoted 躍市場的報價，相同或類似金融工
prices for identical or similar financial instruments in 具在非活躍市場的報價或估值技
markets that are considered less than active, or using 術(其全部重要的輸入值均直接或
valuation techniques in which all significant inputs are 間接以可觀察的市場數據為基礎)
directly or indirectly based on observable market data. 來計量公允價值。

- Level 3 (lowest level): fair value measured using ﹣ 第三層級(最低層級)：採用估值技

valuation techniques in which any significant input is 術(所用重要的輸入值並非以可觀
not based on observable market data. 察的市場數據為基礎)來計量公允
價值。

The Group’s policy is to recognise transfers between levels 本集團的政 策 是在公允價值 層級 之

of fair value hierarchy at the balance sheet date in which 間出現 轉 移的報 告期 結 算日確 認有
they occur. 關變動。

Fair value measurements 公允價值計量

Group and Institute 本集團及教院

2014 2013
Level 1 Level 2 Total Level 1 Level 2 Total
第一層級 第二層級 總額 第一層級 第二層級 總額
$'000 $'000 $’000 $’000 $’000 $’000
千元 千元 千元 千元 千元 千元

Recurring fair value measurements: 經常性以公允價值計量：

Assets 資產

Financial assets at fair value 按公允價值計入損益的

through profit or loss: 金融資產
- Investment in listed unit trust -上市單位信託投資 19,873 - 19,873 17,860 - 17,860
- Investment in unlisted unit trust -非上市單位信託投資 - 1,342 1,342 - 1,244 1,244

19,873 1,342 21,215 17,860 1,244 19,104

During the year, there were no transfers between instruments 本年內並無金融工具在公允價值第一與第二層級之間

in Level 1 and Level 2. 作出轉移。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 96
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

2 Financial risk and fund risk management (Continued) 2 財務風險及資金風險管理（續）

2.1 Financial risk factors (Continued) 2.1 財務風險因素（續）

(d) Fair values (Continued) (丁) 公允價值（續）

The fair value of investment in unlisted unit trust in Level 2 劃分為第二層級的非上市單位信託投

is determined by the number of unit trust held by the Group 資的公允價值，是以本集團於結算日所
times its indicative market value as at the balance sheet date. 持信託投資單位數目乘以市場參考價
The indicative market value is quoted by the unit trust and is 格來確定。市場參考價格由單位信託
calculated from its net asset value on each dealing day. 投資依據自身於每一個交易日的淨資
產價值計算得出。

2.2 Fund risk management 2.2 資金風險管理

The Institute is a government subvented education institution 教院根據香港特別行政區法律註冊成立，是
established under the laws of Hong Kong Special Administrative 一間政 府補助的教育機 構，主要宗旨是提 供
Region (“HKSAR”), which main objects are to provide studies 師資培訓及教育研究和發展所需的設施。除
and training in teacher education and facilities for research into 附註15所述外，教院目前無須遵守外間訂立
and the development of education. The Institute is not subject 的任 何資本規定。教院營業活動的資金來源
to any externally imposed capital requirements, except as stated 主要為政府補助及學費，而這些資金的開支情
in Note 15, and its activities are mainly funded by government 況須遵循有關大學教育資助委員會(「教資會」)
grants and tuition fees, the spending of which is governed by the 程序便覽的規定，並 須視乎其他補助條 件而
University Grants Committee (“UGC”) Notes on Procedures and 定。此外，教院亦通過向各界募捐及開辦自資
other grant conditions. The Institute’s activities are also funded 課程，為營業活動籌集資金。
by donations and funds generated from self-financing activities.

The various restricted and other funds represent the unspent 各類指定基金及其他基金是指相關補助金、收
balance of such grants, income, donations and other specific 入、捐款及其他特別指定用途的基金的未動用
purpose funds. These funds are managed according to the 餘額。教院在管理這些基金時，按照相關補助
relevant grant and funding conditions, where applicable, and the 及撥款的條件，並(倘適用)遵循本身的投資及
Institute’s investment and financial management guidelines and 財務管理指引和程序，藉以符合教院的目標。
procedures with the view of meeting the objects of the Institute.

None of the Institute’s subsidiaries are subject to any externally 教院各附屬公司均無須遵守外間訂立的任何
imposed capital requirements and their capital management 資本規定，其資本管理政策由其本身的財務管
policies are governed by their own financial management 理指引和程序所規管，藉以維護其持續經營的
guidelines and procedures with the view of safeguarding the 能力。
subsidiaries’ ability to continue as a going concern.

2.3 Fair value estimation 2.3 公允價值估計

The carrying values less impairment provision of receivables and 應收賬款和應付賬款的賬面值扣除減值撥備，
payables are a reasonable approximation of their fair values. 與其公允價值接近。財務負債的公允價值(就披
The fair value of financial liabilities for disclosure purposes is 露目的)按未來合約現金流量以本集團類似金
estimated by discounting the future contractual cash flows at 融工具可得的現有市場利率貼現估計(除非貼
the current market interest rate that is available to the Group for 現的影響輕微)。
similar financial instruments, unless the effect of discounting
will be immaterial.

97
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

3 Fixed assets 3 固定資產

Group 本集團

Leasehold Fixtures and Construction
Buildings improvements equipment in Progress Total
樓宇 租賃物業裝潢 裝置及設備 在建工程 總額

$'000 $'000 $'000 $'000 $’000

千元 千元 千元 千元 千元

Cost: 成本：
At 1 July 2012 於二零一二年七月一日 2,385,426 157,318 279,799 63,930 2,886,473
Additions 增置 - 15,247 17,138 12,915 45,300
Transfers 轉撥 - 75,495 760 (76,255) -
Disposals 處置 (1,374) (19,865) (13,022) - (34,261)

At 30 June 2013 於二零一三年六月三十日 2,384,052 228,195 284,675 590 2,897,512



At 1 July 2013 於二零一三年七月一日 2,384,052 228,195 284,675 590 2,897,512
Additions 增置 - 4,812 20,937 20,345 46,094
Transfers 轉撥 - 1,685 - (1,685) -
Disposals 處置 - - (9,283) - (9,283)

At 30 June 2014 於二零一四年六月三十日 2,384,052 234,692 296,329 19,250 2,934,323

Accumulated depreciation: 累計折舊：

At 1 July 2012 於二零一二年七月一日 559,014 79,211 222,165 - 860,390
Charge for the year 本年度折舊 47,710 26,292 21,880 - 95,882
Written back on disposal 處置後撥回 (841) (19,723) (13,017) - (33,581)

At 30 June 2013 於二零一三年六月三十日 605,883 85,780 231,028 - 922,691



At 1 July 2013 於二零一三年七月一日 605,883 85,780 231,028 - 922,691
Charge for the year 本年度折舊 47,675 28,426 19,399 - 95,500
Written back on disposal 處置後撥回 - - (9,281) - (9,281)

At 30 June 2014 於二零一四年六月三十日 653,558 114,206 241,146 - 1,008,910

Net book value: 賬面淨值：

At 30 June 2014 於二零一四年六月三十日 1,730,494 120,486 55,183 19,250 1,925,413

At 30 June 2013 於二零一三年六月三十日 1,778,169 142,415 53,647 590 1,974,821

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 98
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

3 Fixed assets (Continued) 3 固定資產（續）

Institute 教院

Leasehold Fixtures and Construction
Buildings improvements equipment in Progress Total
樓宇 租賃物業裝潢 裝置及設備 在建工程 總額

$'000 $'000 $'000 $'000 $’000

千元 千元 千元 千元 千元

Cost: 成本：
At 1 July 2012 於二零一二年七月一日 2,381,662 155,098 272,677 63,930 2,873,367
Additions 增置 - 14,728 16,167 12,915 43,810
Transfers 轉撥 - 75,495 760 (76,255) -
Disposals 處置 (1,374) (19,858) (12,601) - (33,833)

At 30 June 2013 於二零一三年六月三十日 2,380,288 225,463 277,003 590 2,883,344



At 1 July 2013 於二零一三年七月一日 2,380,288 225,463 277,003 590 2,883,344
Additions 增置 - 4,609 20,768 20,345 45,722
Transfers 轉撥 - 1,685 - (1,685) -
Disposals 處置 - - (8,520) - (8,520)

At 30 June 2014 於二零一四年六月三十日 2,380,288 231,757 289,251 19,250 2,920,546

Accumulated depreciation: 累計折舊：

At 1 July 2012 於二零一二年七月一日 558,118 78,244 216,184 - 852,546
Charge for the year 本年度折舊 47,637 25,945 21,092 - 94,674
Written back on disposal 處置後撥回 (841) (19,718) (12,599) - (33,158)

At 30 June 2013 於二零一三年六月三十日 604,914 84,471 224,677 - 914,062



At 1 July 2013 於二零一三年七月一日 604,914 84,471 224,677 - 914,062
Charge for the year 本年度折舊 47,602 28,052 18,650 - 94,304
Written back on disposal 處置後撥回 - - (8,519) - (8,519)

At 30 June 2014 於二零一四年六月三十日 652,516 112,523 234,808 - 999,847

Net book value: 賬面淨值：

At 30 June 2014 於二零一四年六月三十日 1,727,772 119,234 54,443 19,250 1,920,699

At 30 June 2013 於二零一三年六月三十日 1,775,374 140,992 52,326 590 1,969,282

99
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

4 Investments 4 投資

Group 本集團 I nstitute 教院

2014 2013 2014 2013
$’000 $’000 $’000 $’000
千元 千元 千元 千元

Investments in institutional entities (Note a) 於從屬機構的投資（附註甲） 1 1 1 1

Investments in subsidiaries (Note b) 於附屬公司的投資（附註乙） - -


1 1

Note a: Investments in institutional entities 附註甲： 於從屬機構的投資

The Institute holds 1 share of $500 (2013: 1 share of $500), representing 12.5% of 教院持有一股面值港幣500元(二零一三年：一股面值港
the share capital of Joint Universities Computer Centre Limited, a company providing 幣500元)之大學聯合電腦中心有限公司股份，相等於該
computer services for the UGC-funded Higher Educational Institutions in Hong Kong. 公司股本之12.5%。該公司主要提供電腦服務予教資會資
助的香港高等教育院校。

The Institute has a 12.5% (2013: 12.5%) interest, without investment cost, in Joint 教院亦持有大學聯合收生處(「招生處」)12.5%(二零一三
University Programmes Admissions System (“JUPAS”) which was incorporated on 18 年：12.5%)權益(沒有投資成本)。此機構於一九九零年九
September 1990 as a company limited by guarantee. The purpose of the company 月十八日註冊成立為一間擔保有限公司，其目的是代表招
is to administer and operate the joint admissions system for and on behalf of each 生處內每個成員管理和營運聯合收生計劃。
member of the JUPAS.

The Institute holds a 25% (2013: 25%) interest, without investment cost, in 教院持有教融易的25%(二零一三年：25%)權益(沒有投
EdExchange Limited which was incorporated in Hong Kong on 21 March 2005 as a 資成本)。該公司於二零零五年三月二十一日在香港註冊
company limited by guarantee. The company ceased its business on 13 August 2013 成立為一間擔保有限公司。該公司於二零一三年八月十三
with date of dissolution being taken effective on 19 November 2013. 日停止運營，並於二零一三年十一月十九日生效解散。

The Institute has a 12.5% (2013: 12.5%) interest, without investment cost, in Joint 教院持有聯校素質檢討委員會(「委員會」)12.5%(二零一
Quality Review Committee Limited (“JQRC”) which was incorporated on 26 August 三年：12.5%)權益(沒有投資成本)。此機構於二零零五年
2005 as a company limited by guarantee. The purpose of the company is to provide 八月二十六日註冊成立為一間擔保有限公司，其目的是
and implement a peer review framework for the quality assurance of self-financing, 為委員會內成員的持續進修部門的自負盈虧副學士學位
associate-degree programmes in the continuing education units of the members in 課程提供和施行同業檢討制度。
the JQRC.

The Institute has a 12.5% (2013: 12.5%) interest, without investment cost, in JULAC 教院持有大學聯合典藏學術書庫有限公司(「聯合書庫」)
Joint Universities Research Archive Limited (“JURA”) which was incorporated on 30 12.5%(二零一三年：12.5%)權益(沒有投資成本)。該公
September 2011 as a company limited by guarantee. The purpose of the company 司於二零一一年九月三十日註冊成立為一間擔保有限公
is to advance education and research, to establish, maintain and manage a repository 司，其目的是為了促進教育和研究，為來自獲教資會資助
of books, serials, periodicals, audiovisuals and other research materials from UGC 的香港院校的圖書、期刊、視聽教材和其他研究資料建
funded institutions in Hong Kong and to provide library facilities. 立書庫，加以保存和管理，並提供圖書館設施。

Given the nature of these institutional entities and the insignificance of the investment 由於此等從屬機構的性質和投資成本不大，教院並無將
costs, the Institute did not account for them in its financial records. In addition, 此等公司記入其財務記錄中。此外，鑒於此等從屬機構並
taking into consideration that there are no significant operations in these institutional 無重大的營運和對本集團影響不大，故它們的業績沒有
entities and they are immaterial to the Group, their results are not accounted for in the 記入本集團的綜合財務報表內。
Group’s consolidated financial statements.

Note b: Investments in subsidiaries 附註乙： 於附屬公司的投資

The Institute has a 100% (2013: 100%) interest, without investment cost, in HKIEd 教院持有香港教育學院學校有限公司之100%(二零一三
Schools Limited which was incorporated in Hong Kong on 14 December 1998 as a 年：100%)權益(沒有投資成本)。此公司於一九九八年十
company limited by guarantee. The purpose of the company is to plan, establish and 二月十四日在香港註冊成立為一間擔保有限公司，其目
manage schools. 的為籌劃、建立及管理學校。

The Institute has a 100% (2013: 100%) interest, without investment cost, in HKIEd 教院亦持有香港 教育學院持續專業教育學院有限公司
School of Continuing and Professional Education Limited (“HKIEd SCPE”) which was (「持續教育學院」)之100%(二零一三年：100%)權益(沒
incorporated in Hong Kong on 28 June 2006 as a company limited by guarantee. The 有投資成本)。此公司於二零零六年六月二十八日在香港
purpose of the company is to set up, maintain and operate, in conjunction with the 註冊成立為一間擔保有限公司，其成立目的是與教院共
Institute for the promotion and advancement of professional, technical and continuing 同管理及經營，促進專業、技術和持續教育，開發和提
education, foster and provide courses leading to awards as well as courses of general 供頒發證書以及一般興趣的課程，並(在適當情況下)提
interest, and where appropriate, provide learning opportunities in or outside Hong 供香港和海外的進修機會。持續教育學院自二零零六年
Kong. The HKIEd SCPE has assumed the responsibilities and mission of the Division 七月一日起，已接管了教院轄下的持續專業教育學部的
of Continuing Professional Education of the HKIEd since 1 July 2006. 責任和使命。

The results of these subsidiaries are accounted for in the Group’s consolidated 此等附屬公司的業績列入本集團的綜合財務報表內。
financial statements.

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 100
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

5 Financial instruments by category 5 金融工具（按類別）

Group 本集團
Financial assets at
fair value through Held-to-
Loans and profit or loss maturity
receivables 按公允價值計入 investments Total
貸款及應收款 損益的金融資產 持有至到期日投資 總額

Note $'000 $'000 $'000 $'000

附註 千元 千元 千元 千元

Financial assets as at 於二零一四年六月三十日的

30 June 2014 金融資產
Held-to-maturity investments 持有至到期日投資 6 - - 92,425 92,425
Time deposits 定期存款 7 680,429 - - 680,429
Accounts receivable 應收賬款 8 45,397 - - 45,397
Security deposits 保證按金 8 5,717 - - 5,717
Financial assets at fair value 按公允價值計入損益的
through profit or loss 金融資產 9 - 21,215 - 21,215
Cash and cash equivalents 現金及現金等價物 10 519,611 - - 519,611

1,251,154 21,215 92,425 1,364,794

Financial assets as at 於二零一三年六月三十日的

30 June 2013 金融資產
Held-to-maturity investments 持有至到期日投資 6 - - 62,657 62,657
Time deposits 定期存款 7 593,998 - - 593,998
Accounts receivable 應收賬款 8 35,184 - - 35,184
Security deposits 保證按金 8 7,566 - - 7,566
Financial assets at fair value 按公允價值計入損益的
through profit or loss 金融資產 9 - 19,104 - 19,104
Cash and cash equivalents 現金及現金等價物 10 501,508 - - 501,508

1,138,256 19,104 62,657 1,220,017

101
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

5 Financial instruments by category (Continued) 5 （續）

金融工具（按類別）

Institute 教院
Financial assets at
fair value through Held-to-
Loans and profit or loss maturity
receivables 按公允價值計入 investments Total
貸款及應收款 損益的金融資產 持有至到期日投資 總額

Note $'000 $'000 $'000 $'000

附註 千元 千元 千元 千元

Financial assets as at 於二零一四年六月三十日的

30 June 2014 金融資產
Held-to-maturity investments 持有至到期日投資 6 - - 92,425 92,425
Time deposits 定期存款 7 672,989 - - 672,989
Accounts receivable 應收賬款 8 45,172 - - 45,172
Accounts due from subsidaries 應收附屬公司的款項 8 565 - - 565
Security deposits 保證按金 8 5,701 - - 5,701
Financial assets at fair value 按公允價值計入損益的
through profit or loss 金融資產 9 - 21,215 - 21,215
Cash and cash equivalents 現金及現金等價物 10 497,682 - - 497,682

1,222,109 21,215 92,425 1,335,749

Financial assets as at 於二零一三年六月三十日的

30 June 2013 金融資產
Held-to-maturity investments 持有至到期日投資 6 - - 62,657 62,657
Time deposits 定期存款 7 589,961 - - 589,961
Accounts receivable 應收賬款 8 33,928 - - 33,928
Accounts due from subsidaries 應收附屬公司的款項 8 1,634 - - 1,634
Security deposits 保證按金 8 7,359 - - 7,359
Financial assets at fair value 按公允價值計入損益的
through profit or loss 金融資產 9 - 19,104 - 19,104
Cash and cash equivalents 現金及現金等價物 10 472,799 - - 472,799

1,105,681 19,104 62,657 1,187,442

Group 本集團 Institute 教院

2014 2013 2014 2013

Note $'000 $'000 $'000 $'000
附註 千元 千元 千元 千元

Financial liabilities as at 於六月三十日的金融負債

30 June
Other financial liabilities 其他金融負債
Accounts payable, accruals 應付賬款、應計款項
and other deposits 及其他按金 11 114,310 112,669 109,843 107,205

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 102
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

6 Held-to-maturity investments 6 持有至到期日投資

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Unlisted, at amortised cost 非上市，按攤銷成本及歸類為

and classified as current assets 流動資產 92,425 62,657

7 Time deposits 7 定期存款

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Time deposits with original 原到期日超過3個月的

maturity over 3 months 定期存款
Current portion 流動部份
- Unpledged - 未作抵押
674,429 564,481 666,989 560,444
- Pledged - 已作抵押 6,000 6,000 6,000 6,000

680,429 570,481 672,989 566,444

Non-current portion 非流動部分 - 23,517 - 23,517

680,429 593,998 672,989 589,961

The effective interest rate on time deposits with original maturity over 原到期日超過三個月的定期存款的實際利率為1.92%
3 months was 1.92% (2013: 1.96%) per annum. These deposits (二零一三年：1.96%)；此等存款的加權平均到期日為
have a weighted average maturity of 185 days (2013: 165 days). 185日(二零一三年：165日)。

The pledged time deposits of $6.0 million (2013: $6.0 million) are 定期存款 港幣6 0 0萬元(二零一三年：港幣6 0 0萬元)
used as securities for the Group’s bank overdraft facilities which have 用作本集團於年終時尚未動用的銀行透支額的抵押
not been utilised as at year end (2013: $Nil). (二零一三年：無)。

103
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

8 Accounts receivable, deposits and prepayments 8 應收賬款、按金及預付款項

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Accounts receivable 應收賬款 45,397 35,184 45,172 33,928

Less: Provision for impairment 減：減值撥備
(Note b) (附註乙) (2,942) (2,340) (2,903) (2,213)

42,455 32,844 42,269 31,715
Amounts due from subsidiaries 應收附屬公司的款項 - - 565 1,634
(Note c) (附註丙)
Security deposits 保證按金 5,717 7,566 5,701 7,359

Maximum exposure to credit risk 信貸風險的最高承擔 48,172 40,410 48,535 40,708
Prepayments 預付款項 6,180 7,937 6,143 7,640

54,352 48,347 54,678 48,348

(a) Accounts receivable (甲) 應收賬款

As at 30 June 2014, the Group’s and the Institute’s 在二零一四年六月三十日，本集團及教

accounts receivable of $2,753,000 (2013: $2,617,000) 院的已逾期但並無減值的應收賬款分
and $2,753,000 (2013: $2,540,000) respectively were 別為港幣2,753,000元(二零一三年：
past due but not impaired. These mainly relate to a 港幣2,617,000元)及港幣2,753,000元
number of students and the HKSAR Government for whom (二零一三年：港幣2,540,000元)。此等
there is no recent history of default. The ageing analysis of 款項主要涉及最近沒有拖欠還款記錄
accounts receivable is as follows: 的多名學生及香港特別行政區政府。
此等應收賬款的賬齡分析如下：

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Not past due 未逾期

39,702 30,227 39,516 29,175

Past due by: 已逾期：
0 – 3 months 0 – 3個月 1,180 1,232 1,180 1,155
3 – 6 months 3 – 6個月 1,329 1,320 1,329 1,320
6 – 12 months 6 – 12個月 242 52 242 52
Over 12 months 超過12個月 2 13 2 13

42,455 32,844 42,269 31,715

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 104
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

8 Accounts receivable, deposits and prepayments 8 應收賬款、按金及預付款項（續）

(Continued)

(b) Provision for impairment of accounts receivable (乙) 應收賬款的減值撥備

As at 30 June 2014, except for the Group’s bad debts 於二零一四年六月三十日，除了本集團

written off directly to the statement of comprehensive 直 接撥 入 全面收 益表 撇銷的壞 賬 港
income of $8,000 (2013: $Nil) and written back 幣8,000元(二零一三年：港幣零元)，
directly to the statement of comprehensive income 以及直接撥回全面收益表的金額港幣
of $18,000 (2013: $Nil), the Group’s and the 18,000元(二零一三年：港幣零元)外，本
Institute’s accounts receivable of $2,942,000 (2013: 集團及教院的經已減值並已作出全數
$2,340,000) and of $2,903,000 (2013: $2,213,000) 撥備的應收賬款分別為港幣2,942,000
respectively were impaired and full provision has been 元(二零一三年：港幣2,340,000元)及
made accordingly. These mainly relate to a number 港幣2,903,000元(二零一三年：港幣
of students for whom there are unexpected difficult 2,213,000元)。此等款項主要涉及多名
economic situations. The ageing of these receivables is 出現預料以外經濟困難的學生。此等應
as follows: 收款的賬齡分析如下：

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Past due by: 已逾期：

0 – 3 months 0 – 3個月 6 106 6 106
3 – 6 months 3 – 6個月 1,266 562 1,266 496
6 – 12 months 6 – 12個月 1,187 1,613 1,187 1,552
Over 12 months 超過12個月 483 59 444 59

2,942 2,340 2,903 2,213

Movements on the provision for impairment of accounts 應收賬款的減值撥備變動如下：

receivable are as follows:

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Balance at 1 July 2013/2012 於二零一三年 / 二零一二年 2,340 2,593 2,213 2,243

七月一日的結存
Provision for impairment 減值撥備 2,903 2,428 2,903 2,213
Receivables written off during 年內撇銷應收款作為
the year as uncollectible 不能收回的款項 (1,792) (2,504) (1,792) (2,088)
Reversal of provision for 轉回減值撥備
impairment (509) (177) (421) (155)

Balance at 30 June 2014/2013 於二零一四年 / 二零一三年 2,942 2,340 2,903 2,213

六月三十日的結存

105
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

8 Accounts receivable, deposits and prepayments 8 應收賬款、按金及預付款項（續）

(Continued)

(b) Provision for impairment of accounts receivable (Continued) (乙) 應收賬款的減值撥備（續）

The Group has recognised a loss of $2,903,000 (2013: 截至二零一四年六月三十日止年度確認

$2,428,000) for the impairment of its accounts receivable 應收賬款的減值虧損港幣2,903,000元
during the year ended 30 June 2014. The loss has been (二零一三年：港幣2,428,000元)。此項
mainly included in office expenses under Instruction and 虧損主要記入全面收益表的教學及研
Research, Other Academic Services, Management and 究、其他學術服務、管理及一般事項
General, and Student and General Education Services in 以及學生及一般教育服務中的辦公室
the statement of comprehensive income, to the extent of 開支內，數額分別為港幣1,560,000元
$1,560,000 (2013: $1,318,000), $253,000 (2013: (二零一三年：港幣1,318,000元)、港幣
$77,000), $1,024,000 (2013: $802,000) and $66,000 253,000元(二零一三年：港幣77,000
(2013: $231,000) respectively. 元)、港幣1,024,000元(二零一三年：港
幣802,000元)及港幣66,000元(二零一
三年：港幣231,000元)。

The unused impairment provision of $509,000 (2013: 未動用的減值撥備港幣509,000元(二

$177,000) was reversed and credited to office expenses 零一三年：港幣177,000元)已經轉回，
under Instruction and Research, Other Academic Services, 並已計入全面收益表中教學及研究、
Management and General, and Student and General 其他學術服務、管理及一般事項以及
Education Services in the statement of comprehensive 學 生 及一 般 教 育服務 的 辦 公室開支
income, to the extent of $200,000 (2013: $107,000), 內，數額分別為港幣200,000元(二零
$30,000 (2013: $34,000), $65,000 (2013: $31,000) 一三年：港幣107,000元)、港幣30,000
and $214,000 (2013: $5,000) respectively. 元(二零一三年：港幣34,000元)、港幣
65,000元(二零一三年：港幣31,000元)
及港幣214,000元(二零一三年：港幣
5,000元)。

(c) Amounts due from subsidiaries (丙) 應收附屬公司的款項

The amounts due are unsecured and repayable within 30 此項應收款為無抵押和須於30日內償

days. Except for the amount of $4,000 (2013: $8,000) 還。除了應收一間附屬公司的款項港
due from a subsidiary which is interest-free, the remaining 幣4,000元(二零一三年：港幣8,000元)
balance is interest bearing at monthly savings account 為免息外，其餘款項按銀行每月儲蓄存
interest rate quoted by bank, and is charged on the overdue 款利率計算利息，並已在逾期結餘中列
balance. At the balance sheet date, none of the amounts 支。於結算日，並無逾期應收附屬公司
due from subsidiaries was overdue. 的款項。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 106
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

9. Financial assets at fair value through profit or loss 9 按公允價值計入損益的金融資產

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Investment in listed unit trust in 香港上市單位信託投資

Hong Kong, at fair value (按公允價值) 19,873 17,860
Investment in unlisted unit trust, 非上市單位信託投資
at fair value (按公允價值) 1,342 1,244

21,215 19,104

Note : Changes in fair values of financial assets at fair value through profit or loss 附註： 按公允價值計入損益的金融資產的公允價值變動在全面
are recorded in Interest and Net Investment Income in the statement of 收益表中記錄為利息及投資淨收益 (附註20) 。
comprehensive income (Note 20).

10. Cash and cash equivalents 10 現金及現金等價物

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Cash at banks and in hand 銀行結餘及現金 101,057 212,783 90,033 187,277

Short-term bank deposits 短期存款 418,554 288,725 407,649 285,522

519,611 501,508 497,682 472,799

The effective interest rate on short-term bank deposits was 0.77% 短 期 存 款的實際年利率為 0 .7 7 % (二零一三
(2013: 0.54%) per annum. These deposits have a weighted 年：0.54%)；此等存款的加權平均到期日為28日
average maturity of 28 days (2013: 38 days). (二零一三年：38日)。

107
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

11 Accounts payable and accruals 11 應付賬款及應計款項

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Accounts payable 應付賬款 64,286 66,748 60,252 63,374

Accruals 應計款項 47,352 43,401 46,919 41,311
Other deposits 其他按金 2,672 2,520 2,672 2,520

114,310 112,669 109,843 107,205

Receipts in advance 預收款項 35,318 35,721 34,680 35,138

149,628 148,390 144,523 142,343

The carrying amounts of accounts payable and accruals 截至二零一四年及二零一三年六月三十日止兩

approximate their fair values as at 30 June 2014 and 2013. 個財政年度，應付賬款及應計款項的賬面金額
與其公允價值相若。

12 Provision for employee benefits 12 僱員福利撥備

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Staff costs: 僱員成本：

Unutilised annual leave and others 未支取的年假及其他 62,498 54,156 62,498 54,124
Gratuities 約滿酬金 31,247 26,090 31,247 26,026
Long service payment 長期服務金 530 384 221 91

94,275 80,630 93,966 80,241

Payable: 應付款：
Within 1 year 一年內
82,367 69,670 82,058 69,281
After 1 year 一年後 11,908 10,960 11,908 10,960

94,275 80,630 93,966 80,241

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 108
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

13 Deferred income 13 遞延收入

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Balance at 1 July 2013/2012 於二零一三年 / 二零一二年

七月一日的結存 204,858 201,844 204,520 201,355
Subventions, grants and 已收 / 應收的補助金、
donations received/receivable 撥款及捐款 821,259 758,397 800,702 737,681
Recognised during the year 本年度入賬 (779,295) (713,660) (758,766) (693,400)
Transferred to deferred 轉撥至遞延資本基金
capital funds (Note 14) (附註14) (45,386) (41,723) (45,302) (41,116)


Balance at 30 June 2014/2013 於二零一四年 / 二零一三年
六月三十日的結存 201,436 204,858 201,154 204,520

2014 2013 2014 2013

$’000 $’000 $’000 $’000
千元 千元 千元 千元

Balance representing: 結餘包括：

Institute 教院

Earmarked Grants 指定撥款

- Research - 研究 15,065 11,937 15,065 11,937
- Immersion - 沉浸 32,550 38,709 32,550 38,709
- Home Financing Scheme - 居所資助計劃 86,259 86,239 86,259 86,239
- Housing-related benefits other - 非居所資助計劃之房屋
than Home Financing Scheme 福利相關支出 31,848 29,482 31,848 29,482
- Others - 其他 18,717 23,709 18,717 23,709
Capital Grants and Alterations, 基建撥款及改建、加建、
Additions, Repairs and 維修及改善工程整體配額
Improvements Block Allocation 7,841 6,485 7,841 6,485
Grants from government and 政府及其他機構撥款
other agencies 8,874 7,959 8,874 7,959

201,154 204,520 201,154 204,520

Subsidiary 附屬公司

Earmarked Grants 指定撥款

- Others - 其他 282 338 - -

201,436 204,858 201,154 204,520

The Hong Kong Jockey Club Charities Trust (the “Trust”) approved 香港賽馬會慈善信託基金(「該基金」)批准為本
funding of $3,117,000 for the Group’s project “Research 集團的「喜閱寫意：賽馬會讀寫支援計劃 - 香港
Effectiveness of Early Intervention for Chinese Kindergarteners 幼兒讀寫能力研究計劃」項目和「喜悅寫意：賽
at Risk for Specific Learning Difficulties” and $669,000 for the 馬會讀寫支援計劃－香港初中學生讀寫障礙測
project “READ & WRITE: A Jockey Club Learning Support Network 驗」項目分別提供資金港幣3,117,000 元和港幣
Publishing a Standardized Assessment Battery for Identification of 669,000元。在截至二零一三年六月三十日止年
Secondary Students with Dyslexia in Hong Kong”. During the year 度，本集團已分別就兩個項目收到該基金的撥
ended 30 June 2013, the Group received grants from the Trust of 款港幣66,000元和港幣159,000萬元，未用結
$66,000 and $159,000 for these two projects respectively and 餘已列作遞延收入。在截至二零一四年六月三十
the unutilised balance is included in deferred income. There were 日止年度內無類似交易。
no similar transactions during the year ended 30 June 2014.

109
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

14. Deferred capital funds 14 遞延資本基金

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Balance at 1 July 2013/12 於二零一三年 / 二零一二年

七月一日的結存 1,969,144 2,021,959 1,964,909 2,017,773



Representing: 相當於：
Buildings 樓宇 1,778,168 1,826,411 1,775,374 1,823,544
Construction in progress 在建工程 590 63,930 590 63,930
Leasehold improvements 租賃物業裝潢 141,287 77,575 140,182 76,783
Fixtures and equipment 裝置及設備 49,099 54,043 48,763 53,516

1,969,144 2,021,959 1,964,909 2,017,773

Transfer from deferred income 轉自遞延收入 (附註13)
(Note 13)
Construction in Progress 在建工程 20,345 12,915 20,345 12,915
Leasehold improvements 租賃物業裝潢 4,517 14,440 4,517 13,921
Fixtures and equipment 裝置及設備 20,524 14,368 20,440 14,280

45,386 41,723 45,302 41,116

Transfers 轉撥
Construction in Progress 在建工程 (1,685) (76,255) (1,685) (76,255)
Leasehold improvements 租賃物業裝潢 1,685 75,495 1,685 75,495
Fixtures and equipment 裝置及設備 - 760 - 760

- - - -

Release to statement of 撥入全面收益表
comprehensive income
Buildings 樓宇 (47,675) (48,243) (47,602) (48,170)
Leasehold improvements 租賃物業裝潢 (28,198) (26,223) (27,992) (26,017)
Fixtures and equipment 裝置及設備 (17,389) (20,072) (17,152) (19,793)

(93,262) (94,538) (92,746) (93,980)

Balance at 30 June 2014/2013 於二零一四年 / 二零一三年
六月三十日的結存
Buildings 樓宇 1,730,493 1,778,168 1,727,772 1,775,374
Construction in Progress 在建工程 19,250 590 19,250 590
Leasehold improvements 租賃物業裝潢 119,291 141,287 118,392 140,182
Fixtures and equipment 裝置及設備 52,234 49,099 52,051 48,763

1,921,268 1,969,144 1,917,465 1,964,909

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 110
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

15 Restricted funds 15 指定基金

Group and Institute 本集團及教院

Unspent
Endowment balance for
funds research Total
留本基金 未用研究結餘 總額

$'000 $’000 $'000

千元 千元 千元

(Note a) (Note b)
(附註甲) (附註乙)

Balance at 1 July 2012 於二零一二年七月一日的結存 50,123 7,102 57,225

Transfer from statement of 轉撥自全面收益表
comprehensive income 720 - 720
Inter-fund transfer (Note 16) 基金間轉賬（附註16） - 2,834 2,834

Balance at 30 June 2013 於二零一三年六月三十日及
and at 1 July 2013 二零一三年七月一日的結存 50,843 9,936 60,779
Transfer from statement of 轉撥自全面收益表
comprehensive income 6,416 - 6,416
Inter-fund transfer (Note 16) 基金間轉賬（附註16） - 12,622 12,622

Balance at 30 June 2014 於二零一四年六月三十日的結存 57,259 22,558 79,817

(a) Endowment Funds represent grants and donations on which (甲) 留本基金指教院按照捐贈者的意願保
the Institute would, according to the wishes of the donors, 留基金的本金額，並僅採用基金所產
keep the principal intact and only use income generated 生的收 入 來支持指定 用途的捐款 及
from the fund to support activities of designated purposes. 捐助。

(b) Unspent Balance for Research represents the balances (乙) 未用研 究結 餘指就指定供 不同研 究
of general and development reserve fund designated for 項目用途的一般及發展儲備基金的結
different research projects. Inter-fund transfer between 餘。指定基金與其他基金之間的基金
restricted funds and other funds represents the net balance 間轉賬是指本年度為特定研究項目所
of funds set aside for specific research projects during the 預留基金與該等研究項目所產生支出
year and expenditure incurred under these research projects. 的結餘淨額。

111
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

16 Other funds 16 其他基金

Institute 教院

General and Other
development Matching operation Donations
reserve fund Grant Funds reserves and
一般及發展 配對補助金 其他 benefactions Total
儲備基金 基金 營運儲備 捐款及捐助 總額

$’000 $'000 $'000 $'000 $'000

千元 千元 千元 千元 千元

(Note a) (Note b) (Note c) (Note d)

(附註甲) (附註乙) (附註丙) (附註丁)

Balance at 1 July 2012 於二零一二年七月一日的結存 260,362 76,070 212,291 75,251 623,974

Transfer from/(to) statement of 轉撥自 / (入) 全面收益表
comprehensive income 53,407 2,413 35,680 (3,280) 88,220
Inter-fund transfer (Note 15) 基金間轉賬（附註15） (2,834) - - - (2,834)

Balance at 30 June 2013 and 於二零一三年六月三十日及
at 1 July 2013 二零一三年七月一日的結存 310,935 78,483 247,971 71,971 709,360
Transfer from statement of 轉撥自全面收益表
comprehensive income 54,678 3,500 54,040 13,808 126,026
Inter-fund transfer (Note 15) 基金間轉賬（附註15） (12,622) - - - (12,622)

Balance at 30 June 2014 於二零一四年六月三十日的結存 352,991 81,983 302,011 85,779 822,764

(a) General and Development Reserve Fund (“the Reserves”) (甲) 一 般 及發展儲 備 基金 (「儲 備 基金」)
represents the unspent UGC funds (i.e. the recurrent grants 指教院的未用教資會撥款(即經常性
other than earmarked grants for specified purpose) of the 撥款，但不包括供特殊用途的指定撥
Institute. The balance of the Reserves at the end of the 款)。儲備基金於撥款期(通常為期三
funding period (usually a triennium) that can be carried over 年 ) 屆 滿 時 的 結 餘 ( 可結 轉 至 下一 個
to the next funding period is limited to a maximum of 20% 撥款期)以教院獲核准的經常性撥款
of the approved recurrent grants for the Institute other than (不包括供特殊用途的指定撥款)最多
the earmarked grants for specific purposes for that funding 2 0 % 為 限。如 果 儲 備 基 金 於 撥 款 期
period. Should the balance of the Reserves at the end of 屆滿時的結餘超過可容許的上限，超
the funding period exceed the ceiling allowed, the excess 出的金額須退還予教資會。
amount is refundable to the UGC.

(b) Matching Grant Funds are funds granted by the HKSAR (乙) 配對補助金基金是香港特別行政區政
Government on a matching basis for qualified private 府按教院的合資格私人籌款額，以等
donations raised by the Institute. The matching grants can 額配對的方式發放的資金。配對補助
be used for supporting activities within the ambit of UGC- 金可用於資助教資會經常性撥款範圍
recurrent grants. 內的活動。

(c) Other Operation Reserves are funds other than those (丙) 其他營運儲備為(甲)、(乙)或(丁)所述以
described in (a), (b) or (d) and are to be used to finance the 外的基金，並計劃用作為本集團的一
Group’s activities in general. 般活動提供資金。

(d) Donations and Benefactions represent the reserves of non- (丁) 捐款及捐助指不會退還予捐贈者之捐
refundable donations from the donors. 款儲備。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 112
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

17 Summary report for UGC-funded and Non-UGC-funded 17 教資會資助及非教資會資助的營運概要

operations

Group 本集團
2014 2013
UGC﹣ Non-UGC- Total UGC﹣ Non-UGC- Total
funded funded 總額 funded funded 總額
教資會 非教資會 教資會 非教資會
資助 資助 資助 資助

$'000 $’000 $’000 $’000 $’000 $’000

千元 千元 千元 千元 千元 千元
Income 收入
Government subventions 政府補助金 753,659 77,794 831,453 721,408 70,590 791,998
Tuition, programmes and 學費、課程和其他收費
other fees 252,481 194,341 446,822 245,228 159,925 405,153
Interest and net investment 利息及投資淨收益
income 11,390 7,382 18,772 21,636 5,445 27,081
Donations and benefactions 捐款及捐助 - 40,269 40,269 - 17,292 17,292
Auxiliary services 附屬服務 8,947 25,115 34,062 7,550 22,670 30,220
Other income 其他收入 5,846 11,332 17,178 4,378 9,051 13,429

1,032,323 356,233 1,388,556 1,000,200 284,973 1,285,173

Expenditure 支出
Learning and research 教育及研究
Instruction and research 教學及研究 539,515 181,806 721,321 522,272 169,518 691,790
Library 圖書館 39,226 5,490 44,716 36,092 5,550 41,642
Central computing facilities 中央電腦設施 58,630 7,751 66,381 54,606 5,809 60,415
Other academic services 其他學術服務 47,294 7,486 54,780 38,501 5,637 44,138
Institutional support 教學支援
Management and general 管理及一般事項 59,172 23,701 82,873 56,702 18,285 74,987
Premises and related expenses 校舍及相關開支 188,391 19,912 208,303 195,440 16,817 212,257
Student and general 學生及一般教育服務
education services 41,623 39,134 80,757 40,402 39,960 80,362

973,851 285,280 1,259,131 944,015 261,576 1,205,591


Surplus from operations 營運盈餘 58,472 70,953 129,425 56,185 23,397 79,582
Finance costs 財務成本 - - - - (44) (44)

Surplus and total 轉撥前本年度盈餘及
comprehensive income for 全面收益總額
the year before transfers 58,472 70,953 129,425 56,185 23,353 79,538

113
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

17 Summary report for UGC-funded and Non-UGC-funded 17 教資會資助及非教資會資助的

operations (Continued) 營運概要（續）

Institute 教院
2014 2013
UGC﹣ Non-UGC- Total UGC﹣ Non-UGC- Total
funded funded 總額 funded funded 總額
教資會 非教資會 教資會 非教資會
資助 資助 資助 資助

$'000 $’000 $’000 $’000 $’000 $’000

千元 千元 千元 千元 千元 千元
Income 收入
Government subventions 政府補助金 753,659 56,564 810,223 721,408 47,785 769,193
Tuition, programmes and 學費、課程和其他收費
other fees 252,481 186,518 438,999 245,228 145,703 390,931
Interest and net investment 利息及投資淨收益
income 11,390 6,928 18,318 21,636 5,318 26,954
Donations and benefactions 捐款及捐助 - 39,789 39,789 - 16,595 16,595
Auxiliary services 附屬服務 8,947 25,356 34,303 7,550 23,852 31,402
Other income 其他收入 5,846 12,172 18,018 4,378 14,119 18,497

1,032,323 327,327 1,359,650 1,000,200 253,372 1,253,572

Expenditure 支出
Learning and research 教育及研究
Instruction and research 教學及研究 539,515 151,990 691,505 522,272 130,787 653,059
Library 圖書館 39,226 5,490 44,716 36,092 5,550 41,642
Central computing facilities 中央電腦設施 58,630 7,751 66,381 54,606 5,809 60,415
Other academic services 其他學術服務 47,294 7,486 54,780 38,501 5,637 44,138
Institutional support 教學支援
Management and general 管理及一般事項 59,172 23,303 82,475 56,702 17,950 74,652
Premises and related expenses 校舍及相關開支 188,391 18,212 206,603 195,440 14,990 210,430
Student and general 學生及一般教育服務
education services 41,623 39,125 80,748 40,402 39,850 80,252

973,851 253,357 1,227,208 944,015 220,573 1,164,588


Surplus from operations 營運盈餘 58,472 73,970 132,442 56,185 32,799 88,984
Finance costs 財務成本 - - - - (44) (44)

Surplus and total 轉撥前本年度盈餘及
comprehensive income for 全面收益總額
the year before transfers 58,472 73,970 132,442 56,185 32,755 88,940

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 114
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

18 Government subventions 18 政府撥款

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Subventions from UGC 教資會撥款

Block / Recurrent Grants 整筆 / 經常性撥款 621,892 592,425 621,892 592,425
Earmarked Grants 指定撥款 50,909 47,872 50,909 47,872
Home Financing Scheme 居所資助計劃 3,394 4,172 3,394 4,172
Matching Grant 配對補助金 11,976 10,770 11,976 10,770
Replacement Town Centre 重置市區分校 (128) 6,011 (128) 6,011
Earmarked for Pension Top-up 指定補貼退休金 4,201 4,654 4,201 4,654
Earmarked Language 指定語文沉浸課程
Immersion Programmes 14,006 4,465 14,006 4,465
Research projects 研究項目 12,462 13,382 12,462 13,382
Housing-related benefits 非居所資助計劃之房屋
other than Home 福利相關支出
Financing Scheme 1,719 1,613 1,719 1,613
Upgrading of Language Teaching 提升語言教學和學習設施
& Learning Facilities 73 203 73 203
Knowledge Transfer 知識轉移 1,584 1,688 1,584 1,688
Other Earmarked Grants 其他指定撥款 1,622 914 1,622 914

Government rent and 退回地租及差餉

rates refund 10,155 8,738 10,155 8,738
Capital Grants and Alterations, 基建撥款及改建、加建、
Additions, Repairs and 維修及改善工程整體配額
Improvements Block Allocation 70,703 72,373 70,703 72,373

753,659 721,408 753,659 721,408

Grants from government 政府機構撥款

agencies 77,794 70,590 56,564 47,785

831,453 791,998 810,223 769,193

115
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

19 Tuition, programmes and other fees 19 學費、課程和其他收費

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

UGC - funded programmes 教資會資助課程

Tuition fees 學費 240,294 236,627 240,294 236,627
Programmes and other fees 課程及其他收費 12,187 8,601 12,187 8,601
Non - UGC - funded 非教資會資助課程
programmes
Tuition fees 學費 185,602 149,732 179,039 138,546
Programmes and other fees 課程及其他收費 8,739 10,193 7,479 7,157

446,822 405,153 438,999 390,931

20 Interest and net investment income 20 利息及投資淨收益

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Unrealised gain from 來自按公允價值計入

financial assets at fair value 損益的金融資產的
through profit or loss 未實現收益 2,157 1,247 2,157 1,247
Realised gain from 來自按公允價值計入
financial assets at fair value 損益的金融資產的
through profit or loss 已實現收益 4 5 4 5
Dividend gain 股息收益 612 562 612 562
Interest income 利息收入 16,852 15,043 16,390 14,956
Foreign exchange (loss) / gain 匯兌（虧損）/ 收益 (853) 10,224 (845) 10,184

18,772 27,081 18,318 26,954

21 Donations and benefactions 21 捐款及捐助

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Capital projects 基建項目 1,898 1,898 1,898 1,898

Scholarships, prizes and bursaries 獎學金、獎金和助學金 5,970 4,447 5,970 4,447
Donations for academic activities 對學術活動的捐款 32,401 10,947 31,921 10,250

40,269 17,292 39,789 16,595

(a) Matching Grant Scheme (甲) 配對補助金計劃

The HKSAR Government has launched the Sixth Matching 香港特別行政區政府在17間法定或認

Grant Scheme for 17 statutory post-secondary institutions 可專上教育機構推行第六輪「配對補
and approved post-secondary colleges to match the 助金計劃」，以配對各院校自行籌集所
donations secured by them. Donations paid to the Institute 得的捐款。教院於二零一二年八月一日
between 1 August 2012 and 31 July 2014 are eligible for 至二零一四年七月三十一日期間已收
such Matching Grants. 取的捐款均符合資格參與該配對補助
金計劃。

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 116
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

21 Donations and benefactions (Continued) 21 捐款及捐助（續）

(a) Matching Grant Scheme (Continued) (甲) 配對補助金計劃（續）

For the year ended 30 June 2014, the related income 於截至二零一四年六月三十日止年度，
or expenditure incurred for the Matched Donations and 獲配對的捐款及配對補助金的相關收
Matching Grants are shown below : 入及支出詳情如下：

Group and Institute 本集團及教院

UGC-funded Operations Self-financing Operations

教資會資助的營運 非教資會資助的營運

Matching Matched Matching Matched

Grants Donations Grants Donations
配對補助金 獲配對的捐款 配對補助金 獲配對的捐款

$'000 $'000 $’000 $’000

千元 千元 千元 千元

Balance at 1 July 2013 於二零一三年七月一日的結存 78,483 77,216 - -

Income 收入
Donations / Grants 捐款 / 補助金 11,958 26,428 - -
Interest / Investment income 利息及投資淨收益 1,627 1,562 - -
Miscellaneous Income 其他收入 126 2,216 - -

13,711 30,206 - -

Expenditure (Note) 支出（註）

Teaching and Research 增強教學及研究
Enhancement 844 5,507 - -
Internationalisation and 院校國際化與學生交流活動
Student Exchange Activities 2,884 966 - -
Scholarships and Prizes 獎學金及獎金 2,639 2,975 - -
Bursaries 助學金 - 219 - -
Student Development 學生發展 642 865 - -
Capital Projects 工程項目 - - - -
Others 其他 2,909 5,975 - -

9,918 16,507 - -

Classified as Restricted Fund 列作指定基金 293 5,932 - -

Balance at 30 June 2014 於二零一四年六月三十日的結存 81,983 84,983 - -



Note: 註：
Expenditure by level of study 按修課程度劃分的支出
Sub-degree operations 副學位課程 - - - -
Degree and above 學位及以上課程 9,918 16,507 - -

9,918 16,507 - -

117
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

21 Donations and benefactions (Continued) 21 捐款及捐助（續）

(a) Matching Grant Scheme (Continued) (甲) 配對補助金計劃（續）

For the year ended 30 June 2013, the related income 於截至二零一三年六月三十日止年度，
or expenditure incurred for the Matched Donations and 獲配對的捐款及配對補助金的相關收
Matching Grants are shown below : 入及支出詳情如下：

Group and Institute 本集團及教院

UGC-funded Operations Self-financing Operations

教資會資助的營運 非教資會資助的營運

Matching Matched Matching Matched

Grants Donations Grants Donations
配對補助金 獲配對的捐款 配對補助金 獲配對的捐款

$'000 $'000 $’000 $’000

千元 千元 千元 千元

Balance at 1 July 2012 於二零一二年七月一日的結存 76,070 80,469 - -

Income 收入
Donations / Grants 捐款 / 補助金 10,745 11,485 - -
Interest / Investment Income 利息及投資淨收益 1,560 1,574 - -
Miscellaneous Income 其他收入 628 1,694 - -

12,933 14,753 - -

Expenditure (Note i) 支出(註i)

Teaching and Research 增強教學及研究
Enhancement 3,922 12,062 - -
Internationalisation and 院校國際化與學生交流活動
Student Exchange Activities 2,976 1,234 - -
Scholarships and Prizes 獎學金及獎金 2,734 2,601 - -
Bursaries 助學金 - 495 - -
Student Development 學生發展 515 656 - -
Capital Projects 工程項目 - - - -
Others 其他 8 762 - -

10,155 17,810 - -

Classified as Restricted Fund 列作指定基金 365 196 - -

Balance at 30 June 2013 於二零一三年六月三十日的結存 78,483 77,216 - -



Note: 註：
i. Expenditure by level of study i. 按修課程度劃分的支出
Sub-degree operations (Note ii) 副學位課程(註ii) - 3 - -
Degree and above 學位及以上課程 10,155 17,807 - -

10,155 17,810 - -

ii. Expenditure incurred for UGC- ii. 二零一二 / 一三年度教

funded sub-degree operations in 資會資助的副學位課程
2012/13 was funded by Matched 支出來源為實施第六輪
Donations under schemes prior 配對補助金計劃前的獲
to the Sixth Matching Grant 配對的捐款。
Scheme.

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 118
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

21 Donations and benefactions (Continued) 21 捐款及捐助（續）

(b) Pilot Mainland Experience Scheme for Post-secondary (乙) 專上學生內地體驗先導計劃

Students 該計劃是香港特別行政區政府教育局
The scheme is a five-year scheme launched by the 於二零一一 / 一二年度推出的五年計
Education Bureau of HKSAR in 2011/12 to subsidise post- 劃，以配對形式資助本地專上學生到
secondary students participating in short-term internship or 內地參加短期實習或學習活動。於截
learning programmes in the Mainland on a matching basis. 至二零一四年六月三十日止年度，獲配
For the year ended 30 June 2014, the related income 對的捐款及配對補助金的相關收入及
or expenditure incurred for the Matched Donations and 支出詳情如下：
Matching Grants are shown below:

Group and Institute 本集團及教院

Matching Matched
Grants Donations
配對補助金 獲配對的捐款

$'000 $'000
千元 千元

Balance at 1 July 2013 於二零一三年七月一日的結存 214 360

Income 收入
Donations / Grants 捐款 / 補助金 1,000 1,500
Miscellaneous income 其他收入 188 (188)
Interest and investment income 利息及投資淨收益
1,188 1,312
Expenditure 支出
Programme Fee 活動費用 213 137
Travelling Fee 旅費 162 (162)
375 (25)

Balance at 30 June 2014 於二零一四年六月三十日的結存 1,027 1,697

For the year ended 30 June 2013, the related income 於截至二零一三年六月三十日止年度，
or expenditure incurred for the Matched Donations and 獲配對的捐款及配對補助金的相關收
Matching Grants are shown below : 入及支出詳情如下：

Group and Institute 本集團及教院

Matching Matched
Grants Donations
配對補助金 獲配對的捐款

$'000 $'000
千元 千元

Balance at 1 July 2012 於二零一二年七月一日的結存 - -

Income 收入
Donations / Grants 捐款 / 補助金 250 500
Miscellaneous income 其他收入 34 188
Interest and investment income 利息及投資淨收益 1 5
285 693
Expenditure 支出
Programme Fee 活動費用 41 126
Travelling Fee 旅費 30 207
71 333

Balance at 30 June 2013 於二零一三年六月三十日的結存 214 360

119
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

21 Donations and benefactions (Continued) 21 捐款及捐助（續）

(c) Matched Donations are included in the donations and (丙) 獲配對的捐款已計入捐款及捐助中，
benefactions and recognised as income in the same 並 按 確 認其他捐款的方 式確 認 為 收
manner as other donations. Matching Grants are included 入。配 對 補 助 金 已 計入 政 府 撥 款，
in the government subvention and recognised as income 並在已收 或 應收有關款 項 時 確 認 為
when they have been received or are receivable. 收入。

22 Auxiliary services 22 附屬服務

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Student hostels 學生宿舍 24,984 23,427 24,984 23,427

Rental income 租金收入 6,808 4,552 7,049 5,734
Rental contribution from staff 僱員租金繳款 1,877 1,836 1,877 1,836
Others 其他 393 405 393 405

34,062 30,220 34,303 31,402

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 120
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

23 Expenditure 23 支出

Group 本集團
Employee
benefits Operating
expenses expenses Depreciation 2014 Total
僱員褔利開支 營運開支 折舊 總額

$'000 $'000 $'000 $'000

千元 千元 千元 千元
(Note 24)
(附註24)

Learning and research 教育及研究

Instruction and research 教學及研究
633,835 82,432 5,054 721,321
Library 圖書館 26,527 17,840 349 44,716
Central computing facilities 中央電腦設施
37,585 22,901 5,895 66,381
Other academic services 其他學術服務
42,018 12,343 419 54,780

739,965 135,516 11,717 887,198

Institutional support 教學支援 (Note 23a)
（附註23甲)

Management and general 管理及一般事項 66,558 16,271 44 82,873

Premises and related expenses 校舍及相關開支 37,902 87,623 82,778 208,303
Student and general education 學生及一般教育服務
services 35,374 44,422 961 80,757

139,834 148,316 83,783 371,933

Total expenditure 2014 二零一四年支出總額 879,799 283,832 95,500 1,259,131

Group 本集團
Employee
benefits Operating
expenses expenses Depreciation 2013 Total
僱員褔利開支 營運開支 折舊 總額

$'000 $'000 $'000 $'000

千元 千元 千元 千元
(Note 24)
（附註24)

Learning and research 教育及研究

Instruction and research 教學及研究
616,039 70,633 5,118 691,790
Library 圖書館 23,762 17,510 370 41,642
Central computing facilities 中央電腦設施
35,256 19,490 5,669 60,415
Other academic services 其他學術服務
38,389 5,663 86 44,138

713,446 113,296 11,243 837,985

Institutional support 教學支援 (Note 23a)
（附註23甲)

Management and general 管理及一般事項 60,159 14,762 66 74,987

Premises and related expenses 校舍及相關開支 35,861 92,636 83,760 212,257
Student and general education 學生及一般教育服務
services 34,364 45,185 813 80,362

130,384 152,583 84,639 367,606

Total expenditure 2013 二零一三年支出總額 843,830 265,879 95,882 1,205,591

121
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

23 Expenditure (Continued) 23 支出（續）

Institute 教院
Employee
benefits Operating
expenses expenses Depreciation 2014 Total
僱員褔利開支 營運開支 折舊 總額

$'000 $'000 $'000 $'000

千元 千元 千元 千元
(Note 24)
(附註24)

Learning and research 教育及研究

Instruction and research 教學及研究
608,445 79,202 3,858 691,505
Library 圖書館 26,527 17,840 349 44,716
Central computing facilities 中央電腦設施
37,585 22,901 5,895 66,381
Other academic services 其他學術服務
42,018 12,343 419 54,780

714,575 132,286 10,521 857,382

Institutional support 教學支援 (Note 23a)
(附註23甲)

Management and general 管理及一般事項 66,558 15,873 44 82,475

Premises and related expenses 校舍及相關開支 37,902 85,923 82,778 206,603
Student and general education 學生及一般教育服務
services 35,374 44,413 961 80,748

139,834 146,209 83,783 369,826

Total expenditure 2014 二零一四年支出總額 854,409 278,495 94,304 1,227,208

Institute 教院
Employee
benefits Operating
expenses expenses Depreciation 2013 Total
僱員褔利開支 營運開支 折舊 總額

$'000 $'000 $'000 $'000

千元 千元 千元 千元
(Note 24)
(附註24)

Learning and research 教育及研究

Instruction and research 教學及研究
585,690 63,459 3,910 653,059
Library 圖書館 23,762 17,510 370 41,642
Central computing facilities 中央電腦設施
35,256 19,490 5,669 60,415
Other academic services 其他學術服務
38,389 5,663 86 44,138

683,097 106,122 10,035 799,254

Institutional support 教學支援 (Note 23a)
(附註23甲)

Management and general 管理及一般事項 60,159 14,427 66 74,652

Premises and related expenses 校舍及相關開支 35,861 90,809 83,760 210,430
Student and general education 學生及一般教育服務
services 34,364 45,075 813 80,252

130,384 150,311 84,639 365,334

Total expenditure 2013 二零一三年支出總額 813,481 256,433 94,674 1,164,588

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 122
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

23 Expenditure (Continued) 23 支出（續）

(a) Analysis of operating expenses - Institutional support (甲) 營運開支分析 — 教學支援

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Management and general 管理及一般事項

Office expenses 辦公室開支 10,385 8,781 10,325 8,682
Professional and legal fees 專業及法律費用 2,606 3,118 2,561 3,110
General insurance 一般保險 1,352 1,155 1,289 1,113
Auditor’s remuneration 核數師酬金 823 756 593 570
Minor equipment and 小型設備及系統實施
system implementation 1,105 952 1,105 952

16,271 14,762 15,873 14,427


Premises and related expenses 校舍及相關費用
Utilities 公用設施 20,630 19,673 20,093 19,164
Repair and maintenance and 維修、保養及小型工程
minor works 25,868 28,695 25,513 28,432
Premises rental 樓宇租金 973 3,231 942 2,875
Government rent and rates 差餉及地租 10,835 9,347 10,255 8,824
Cleaning services 清潔服務 8,120 8,580 7,995 8,477
Security services 保安服務 9,844 8,692 9,797 8,644
Office expenses 辦公室開支 7,349 8,144 7,349 8,144
Telecommunications 電訊費用 582 560 557 535
Minor equipment and 小型設備及系統實施
system implementation 2,547 4,856 2,547 4,856
Property insurance 物業保險 590 541 590 541
Notional rental for staff quarters 員工宿舍的名義租金 285 317 285 317

87,623 92,636 85,923 90,809


Student and general 學生及一般教育服務
education services
Student hostels expenses 學生宿舍支出 12,930 15,723 12,930 15,723
Health care centre 醫療中心 3,744 3,429 3,744 3,429
Scholarship, bursaries and 獎學金、助學金和
prizes to students 學生獎金 16,885 14,239 16,876 14,129
Extra-curricular activities 課外活動 7,690 7,580 7,690 7,580
Office expenses 辦公室開支 2,966 3,757 2,966 3,757
Others 其他 207 457 207 457

44,422 45,185 44,413 45,075

Total 總額 148,316 152,583 146,209 150,311

123
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

24 Employee benefits expenses 24 僱員福利開支

Group 本集團 Institute 教院

2014 2013 2014 2013

$'000 $'000 $'000 $'000
千元 千元 千元 千元

Wages and salaries 工資及薪酬 727,169 688,336 702,520 659,258

Unutilised annual leave and others 未支取年假及其他 12,975 23,790 12,975 23,758
Gratuities 約滿酬金 29,890 28,272 29,867 28,039
Contributions to MPF scheme 強積金計劃的供款 13,188 12,412 12,665 11,775
Contributions to superannuation 公積金計劃的供款
scheme 49,566 47,788 49,566 47,788
Provision for long service payment 長期服務金撥備 157 126 141 69
Housing benefits 房屋福利 21,250 19,421 21,250 19,421
Other staff related benefits 其他僱員相關福利 25,604 23,685 25,425 23,373

879,799 843,830 854,409 813,481

(a) Higher paid staff (甲) 高薪僱員

Total annual equivalent emoluments irrespective of the 高薪僱員的年薪等值總額(不管其資金

funding sources for the higher paid staff are analysed as 來源如何)分析如下：
follows:

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Basic salaries, housing allowances, 底薪、房屋津貼、

other allowances and benefits 其他津貼及實物利益
in kind 74,958 51,370

The above emoluments fell within the following bands : 上述酬金的組別分析如下：

Number of staff 僱員數目

2014 2013

Emoluments bands: 酬金組別：

$1,800,001 - $1,950,000 港幣1,800,001元 - 港幣1,950,000元 6 5
$1,950,001 - $2,100,000 港幣1,950,001元 - 港幣2,100,000元 4 4
$2,100,001 - $2,250,000 港幣2,100,001元 - 港幣2,250,000元 4 6
$2,250,001 - $2,400,000 港幣2,250,001元 - 港幣2,400,000元 8 1
$2,400,001 - $2,550,000 港幣2,400,001元 - 港幣2,550,000元 1 4
$2,550,001 - $2,700,000 港幣2,550,001元 - 港幣2,700,000元 4 1
$2,700,001 - $2,850,000 港幣2,700,001元 - 港幣2,850,000元 2 2
$2,850,001 - $3,000,000 港幣2,850,001元 - 港幣3,000,000元 2 -
> $3,000,001
超過港幣3,000,001元 1 -

32 23

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 124
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

24 Employee benefits expenses (Continued) 24 僱員福利開支（續）

(b) Key management personnel compensation (乙) 主要管理人員薪酬

The key management of the Group and the Institute 本集團及教院的主要管理人員指有權

refers to those senior management having authority and 力和責任策劃、指導和控制本集團及
responsibility for planning, directing and controlling 教院活動的高級管理人員，他們的薪
the activities of the Group and the Institute and their 酬分析如下：
compensations are analysed as follows:

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Salaries, wages and allowances 工資、薪酬和津貼 19,390 15,855

Employer’s contribution to 僱主的退休金供款
retirement schemes 1,442 1,380
Provision for gratuities and 約滿酬金和未支取年假撥備
unutilised annual leave 2,623 1,091

23,455 18,326

25 Finance costs 25 財務成本

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Effective interest on borrowings 貸款的實際利息 - 44

26 Taxation 26 稅項

The Institute and its subsidiaries are exempted from payment 根據《稅務條例》第88條，教院及各附屬公司
of Hong Kong Profits Tax by virtue of Section 88 of the Inland 均獲豁免繳交香港利得稅。
Revenue Ordinance.

125
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

27 Notes to consolidated cash flow statement 27 綜合現金流量表附註

(a) Cash generated from operations (甲) 營運產生的現金

Group 本集團

2014 2013
Note $'000 $'000
附註 千元 千元

Surplus for the year 本年度盈餘 129,425 79,538

Adjustments for: 調整項目：
- Depreciation - 折舊 3 95,500 95,882
- (Gain) / loss on disposal of fixed assets - 出售固定資產（收益）/ 虧損 (154) 676
- Net investment gain from - 按公允價值計入損益
financial assets at fair value 的金融資產
through profit or loss 投資淨收益 20 (2,161) (1,252)
- Dividend gain - 股息收益 20 (612) (562)
- Grants transferred from - 轉自遞延資本基金的
deferred capital funds 補助金 14 (93,262) (94,538)
- Interest income - 利息收入 20 (16,852) (15,043)
- Finance cost - 財務成本 25 - 44
- Exchange differences - 匯兌差額 (1,648) (10)
Changes in working capital: 營運資金的變動：
- Increase in accounts - 應收賬款、按金及
receivable, deposits and 預付款項增加
prepayments (6,960) (1,719)
- Increase in provision - 僱員福利撥備增加
of employee benefits 13,645 20,501
- Increase / (decrease) in - 應付賬款及應計款項
accounts payable and accruals 增加 /（減少） 3,068 (37,123)
- (Decrease) / increase in - 遞延收入（減少）/ 增加
deferred income (3,422) 3,014

Cash generated from operations 營運產生現金 116,567 49,408

(b) In the consolidated cash flow statement, the cash flow (乙) 在現金流量表，出售固定資產分析如
arising from the disposal of fixed assets is analysed as 下：
follows:

Group 本集團

2014 2013
Note $'000 $'000
附註 千元 千元

Net book amount 賬面淨值 3 2 680

Gain/(Loss) on the disposal 出售收益 /（虧損） 154 (676)

Proceeds from the disposal 出售所得款項 156 4

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 126
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

28 Capital commitments 28 資本承擔

As at 30 June 2014, the Group and Institute had capital 於二零一四年六月三十日，本集團及教院對租

commitments on leasehold improvements, furniture and fixtures 賃物業裝潢、傢具及裝置的資本承擔如下：
as follows:

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Contracted but not provided for 已簽約但未撥備

41,081 18,054
Authorised but not contracted for 已批准但未簽約 3,013 3,013

44,094 21,067

29 Commitments under operating leases 29 經營租賃的承擔

(a) At the balance sheet date, the Group and Institute did not (甲) 於結算日，本集團及教院無不可撤銷經
have any future aggregate minimum lease payments under 營租賃的未來最低租賃付款額。
non-cancellable operating leases.

In respect of the operating lease, the Group and the Institute 就經營租賃而言，本集團及教院於截
incurred operating lease charge of $1,155,150 for the year 至二零一四年六月三十日止年度的經
ended 30 June 2014 (2013: $3,079,000). 營租賃費用為1,155,150元(二零一三
年：3,079,000元)。

(b) As at 30 June 2014, the Group and Institute had future (乙) 於二零一四年六月三十日，本集團及教
aggregate minimum lease receipts under operating leases 院根據租賃物業之不可撤銷經營租賃
in respect of rental properties as follows: 之未來最低租賃收款總額如下：

Group and Institute 本集團及教院

2014 2013
$'000 $'000
千元 千元

Within one year 一年內 325 417

The leases typically run for a period of three years. Leases 租賃的租期一般為期三年。本集團通
are usually reviewed every year to reflect the market rentals. 常每年審閱租賃，以反映市場租金。

127
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

30 Related-party Transactions 30 關聯方交易

Other than those disclosed in Notes 8(c) and 24(b) to the consolidated 除了綜合財務報表附註8(丙)及24(乙)所披露
financial statements, the Institute undertook the following significant 外，教院於年內曾與持續教育學院進行下列重
transactions with the HKIEd SCPE during the year: 大交易。

Institute 教院

2014 2013
Note $'000 $'000
附註 千元 千元

Service and management 服務及管理費收入

fee income
- Outsourced teaching - 外判的教學費收入及
fee income and 行政費收入
administrative fee income (a) (甲) 1,784 5,526
Rental income 租金收入 (b) (乙) 211 1,103

Note : 附註：
(a) Outsourced teaching fee income was charged by the Institute in (甲) 外判的教學費收入乃根據雙方協議的條款由教院收取。
accordance with the terms mutually agreed by both parties. Outsourced 外判的行政費收入按所產生的實際成本計算。
administrative fee income was charged at actual cost incurred.
(b) Rental income was charged in accordance with the terms mutually (乙) 租金收入乃根據雙方協議的條款收取。
agreed by both parties.

31 Involvement with unconsolidated structured entities 31 在非合併計算結構實體中的權益

The table below describes the type of structured entities that the 本集團未納入綜合財務報表範圍內而享有權益
Group does not consolidate but in which it holds interests. 的非合併計算結構實體種類列示如下：

Type of structured entity Nature and purpose Interest held by the Group
結構實體類別 性質與設立用途 本集團所持權益

Unit trusts To manage assets on behalf of third party investors and generate fees for the Investments in units issued by the
單位信託 investment managers. unit trusts
These vehicles are financed through the issue of units to the investors. 單位信託中的投資
管理第三方投資者的資產並為投資
經理賺取管理費。
其融資方式是向投資者發行投資產品

The table below sets out interests held by the Group in 本集團於非合併計算結構實體所持權益列示如
unconsolidated structured entities. The maximum exposure to 下。本集團最大風險為持有的金融資產的賬面
loss is the carrying amount of the financial assets held. 價值。

30 June 2014 Carrying amount included in

二零一四年六月三十日 financial assets at fair value
through profit or loss (Note 9)
Number of Total net assets 已計入按公允價值
investee funds of investee funds 計入損益的金融資產
被投資基金數量 被投資基金總淨資產 的賬面金額（附註9）

$’000 $’000
千元 千元

Investment in unit trusts 單位信託投資 2 57,943,539 21,215

Total (Note 9) 總額（附註9） 21,215

The Hong Kong Institute of Education Annual Report 2013-2014 香港教育學院 2013-2014年報 128
 Notes to the Financial Statements 財務報表附註

THE HONG KONG INSTITUTE OF EDUCATION 香港教育學院

(Expressed in Hong Kong dollars unless otherwise stated)（除另有說明外，所有金額以港幣為單位）

31 Involvement with unconsolidated structured entities 31 在非合併計算結構實體中的權益（續）

(Continued)

During the year, the Group did not provide financial support to 本集團於本年度內未向非合併計算結構實體提
unconsolidated structured entities and has no intention of providing 供財力支持，並無意願提供財力或其他支持。
financial or other support.

The Group can redeem units in the above unit trusts upon request. 本集團可向上述單位信託提出要求贖回投資。

32 Accounting estimates and judgements 32 會計估計及判斷

Depreciation 折舊
The Group’s fixed assets are depreciated on a straight-line basis over 本集團在計及固定資產的估計殘值後，按其預
the estimated useful lives of the assets after taking into account 計可用期限以直線法進行折舊計算。本集團每
their estimated residual value. The Group reviews the estimated 年審閱資產的預計可用期限及殘值，藉以釐定
useful lives and residual values of the assets annually in order to 於任何報告期記入的折舊支出金額。可用期限
determine the amount of depreciation expense to be recorded during 及殘值乃根據管理層對相似資產的過往經驗，
any reporting period. The useful lives and residual values are based 並(倘適用)考慮預計設備的提升及更新的情況
on management’s historical experience with similar assets and, where 而釐定。如果過往估計情況出現重大變動，本
applicable, taking into account anticipated equipment upgrade and 集團會調整未來期間的折舊支出。
replacement. The depreciation charge for future periods is adjusted
if there are significant changes from previous estimates.

Involvement with unconsolidated structured entities 在非合併計算結構實體中的權益

The Group has concluded that the unit trusts in which it invests, but 本集團釐定所持有而未合併計算的單位信託投
that it does not consolidate, meet the definition of structured entities 資符合結構實體的定義，原因如下：
because:
- the voting rights in the unit trusts are not dominant rights in - 信託投資中的投票權僅與行政管理工作
deciding who controls them as they relate to administrative 有關，並非指控制權的決定性票權；
tasks only; - 每個單位信託的活動都受限於其信託說
- each unit trust’s activities are restricted by its prospectus; 明書；
and - 單位信託就為投資者提供投資機會時有
- the unit trusts have narrow and well-defined objectives to 狹窄並明確的目標。
provide investment opportunities to investors.

33 Possible impact of amendments, new standards and 33 已頒布但尚未在截至二零一四年六月三十

interpretations issued but not yet effective for the year 日止年度生效的修訂、新準則和詮釋可能
ended 30 June 2014 帶來的影響

Up to the date of issue of these financial statements, the HKICPA has 截至本財務報表刊發日，香港會計師公會已頒
issued a number of amendments, new standards and interpretations 佈多項修訂、新準則和詮釋。這些修訂、新準則
which are not yet effective for the year ended 30 June 2014 and 和詮釋在截至二零一四年六月三十日止年度尚
which have not been adopted in these financial statements. 未生效，亦沒有在本財務報表採用。

The Group is in the process of making an assessment of what the 本集團正在評估這些修訂、新準則和新詮釋對

impact of these amendments, new standards and new interpretations 初始採用期間的影響。到目前為止，本集團相
is expected to be in the period of initial application. So far it has 信，採納這些修訂、新準則和新詮釋不大可能
concluded that the adoption of them is unlikely to have a significant 會嚴重影響本集團的經營業績和財務狀況。
impact on the Group’s results of operations and financial position.

129