2.1 HKFYG Report and Financial Statements 2016.compressed (PDF)

Appendix

FINANCIAL REVIEW AND HIGHLIGHTS 財務摘要
THE HONG KONG FEDERATION OF YOUTH GROUPS
香港青年協會

Please contact Ms. Mandy Tse at 3755 7102/ mandy.tse@hkfyg.org.hk
for the full Report and Financial Statements 2015 which is confidential and
not to be uploaded to the online application platform.
Thank you for your understanding.

FINANCIAL HIGHLIGHTS
FOR THE YEAR ENDED 31 MARCH 2016 (CONSOLIDATED)
財務摘要 截至2016年3月31日年度 (綜合)

Analysis of Income

Operating Expenditure by Services

收入來源

按服務所投放之開支
Government Government
Subventions Subventions
政府資助
政府資助
Community Chest
Community
Allocations
Chest Allocations
香港公益金撥款
香港公益金撥款

48%
1%

The Hong Kong
The
Jockey
HongClub
KongCharities
Jockey Club
TrustCharities
Grants Trust Grants
香港賽馬會慈善信託基金撥款
香港賽馬會慈善信託基金撥款
3%
Dues and Fees
Dues and Fees
活動收入
活動收入

Youth S.P.O.Ts
Youth S.P.O.Ts
青年空間
青年空間

29%

29%

1%

Education Services
Education Services
教育服務
教育服務

18%

18%

3%

Counselling Services
Counselling Services
輔導服務
輔導服務

10%

10%

9%

9%

7%

7%

Other Services
Other Services
其他服務
其他服務

27%

27%

Personal Emoluments
Personal Emoluments
薪酬
薪酬

61%

61%

Other Charges
Other Charges
其他開支
其他開支

36%

36%

3%

3%

48%

Leisure, Cultural
Leisure,
and Cultural
Sports Services
and Sports Services

28%

28%

19%

19%

1%

1%

文康體藝

Employment Employment
Services
Services

Other Donations
Other
and
Donations
Income and Income
外界捐款及其他收入
外界捐款及其他收入

青年就業

Investment Income
Investment Income
投資收入

投資收入

文康體藝

Income Generated by Service Units

Operating Expenditure by Types

按服務所得之收入

開支項目

青年就業

Youth S.P.O.Ts
Youth S.P.O.Ts
青年空間

青年空間

28%

28%

17%

17%

Leisure, Cultural
Leisure,
and Cultural
Sports Services
and Sports Services
文康體藝

文康體藝

Education Services
Education Services
教育服務

教育服務

Counselling Services
Counselling Services
輔導服務
輔導服務
Employment Employment
Services
Services
青年就業
青年就業

11%
10%

11%
10%

10%

10%

24%

24%

Rent and Rates
Rent and Rates
租金及差餉 租金及差餉

Other Services
Other Services
其他服務

78

其他服務

79

Net exchange losses 匯兌淨虧損
Valuation loss on available-for-sale financial assets 可供出售金融資產之減值損失
Miscellaneous expenses 雜項支出

Surplus before other comprehensive (loss)/income
其他全面(虧損)/收入前盈餘

THE HONG KONG FEDERATION OF YOUTH GROUPS
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2016

Government
subvention
政府資助
Items
that may
be reclassified
to statement of income or expenditure
其後可重新分類至收入及支出表的項目
Community Chest allocations 香港公益金撥款
2016
HK$

2015
HK$

224,685,893

214,647,782

Income 收入
Community Chest allocations 香港公益金撥款
The Hong Kong Jockey Club Charities Trust grants 香港賽馬會慈善信託基金撥款
Lotteries Fund recurrent grants 獎券基金經常性撥款

312,661

369,822

-

2,979,243
────────

2,626,563
────────

500,232,638
────────
18,726,249
2016
────────
HK$

489,142,721
────────
23,921,026
2015
────────
HK$

224,685,893

214,647,782

Appendix

Income
收入
Other comprehensive
income 其他全面收入

香港青年協會全面收入表 截至2016年3月31日年度

Government subvention 政府資助

1,626,067

5,319,090

5,113,399

16,009,774

15,030,860

5,319,090

5,113,399

(2,002,844)
16,009,774

(649,620)
15,030,860

331,346
(4,574,287)
3,274,065

1,936,531
1,119,088
1,497,739

2,275,271
1,904,613
150,997,807

1,292,816
133,135,717

Interest
income 利息收入 (loss)/income for the year
2,068,124
Other comprehensive
(4,672,518)
Dividend
income from available-for-sale financial assets 可供出售金融資產之股息收入 ────────
1,588,252
年度其他全面(虧損)/收入

65,436,981
────────

Grants for capital expenditures 非經常性開支撥款

87,488,813
────────
3,650,137
469,468
1,213,052
────────

44,761,198

48,056,901

Surplus
after
other
comprehensive
(loss)/income
Net realised
gains
on disposal
of available-for-sale
financial assets
其他全面(虧損)/收入後盈餘
出售可供出售金融資產之淨收益

2,211,086
14,053,731

24,390,494-

════════
────────

════════
────────

Net
gains
on disposal
of available-for-sale
assets
The realised
Hong Kong
Jockey
Club Charities
Trust grants financial
香港賽馬會慈善信託基金撥款
出售可供出售金融資產之淨收益
Lotteries Fund recurrent grants 獎券基金經常性撥款
Fair
ongrants
available-for-sale
financial assets
Beatvalue
Drugs(losses)/gains
Fund recurrent
allocation 禁毒基金經常性撥款
可供出售金融資產之公允價值(虧損)/增益
Quality Education Fund recurrent grants 優質教育基金經常性撥款
Valuation loss on available-for-sale financial assets
Dues and fees 活動收入
可供出售金融資產之減值損失
Other donations and income 外界捐款及其他收入

331,346

1,936,531

Beat Drugs Fund recurrent grants allocation 禁毒基金經常性撥款

3,274,065

1,497,739

Quality Education Fund recurrent grants 優質教育基金經常性撥款

2,275,271

1,292,816

150,997,807

133,135,717

65,436,981

87,488,813

Interest income 利息收入

2,068,124

3,650,137

518,958,887

513,063,747

Dividend income from available-for-sale financial assets 可供出售金融資產之股息收入

1,588,252

1,213,052

────────

────────

44,761,198

48,056,901

2,211,086

-

258,864,509

242,528,162

Retirement benefit costs 退休金供款

22,368,714

21,335,990

────────

────────

Rent 租金

15,667,791

14,493,965

518,958,887

513,063,747

────────

────────

258,864,509

242,528,162

Dues and fees 活動收入
Other donations and income 外界捐款及其他收入

Grants for capital expenditures 非經常性開支撥款
Net realised gains on disposal of available-for-sale financial assets
出售可供出售金融資產之淨收益

Expenditure 支出
Salaries and allowances 僱員薪酬及津貼
Retirement benefit costs 退休金供款

22,368,714

21,335,990

Rent 租金

15,667,791

14,493,965

Government rent 地租

686,749

671,982

Rates 差餉

2,891,835

2,617,957

Administrative expenses 行政支出

2,656,723

2,573,729

Utilities 公用事業支出

6,719,416

6,297,272

Stores and equipment 文儀及設備

8,415,255

7,477,499

918,224

927,641

Transport and travelling 運輸及交通
Staff amenities 職員福利

674,118

629,953

Audit fee 核數費用

593,950

556,700

Losses on disposal of property, plant and equipment 出售物業、機器及設備之虧損
Depreciation of property, plant and equipment 物業、機器及設備之折舊
Programme expenses 活動支出
Net exchange losses 匯兌淨虧損
Valuation loss on available-for-sale financial assets 可供出售金融資產之減值損失
Miscellaneous expenses 雜項支出

Surplus before other comprehensive (loss)/income
其他全面(虧損)/收入前盈餘
80 Other comprehensive income 其他全面收入
Items that may be reclassified to statement of income or expenditure
其後可重新分類至收入及支出表的項目

214,353

271,741

52,060,958

56,165,174

122,524,911

129,655,732

1,626,067

312,661

369,822

-

2,979,243
────────

2,626,563
────────

500,232,638
────────
18,726,249

489,142,721
────────
23,921,026

────────

────────

Expenditure 支出
Salaries and allowances 僱員薪酬及津貼

Government rent
STATEMENT
ON地租
NON-STATUTORY ACCOUNTS FOR
Rates
差餉
THE HONG KONG FEDERATION OF YOUTH GROUPS
Administrative
expenses
行政支出
FOR
THE YEAR
ENDED
31 MARCH 2016

686,749

671,982

2,891,835

2,617,957

2,656,723

2,573,729

Utilities 公用事業支出
6,719,416
6,297,272
The above figures relating to the year ended 31 March 2016 are extracted from the financial statements of The Hong Kong
Stores and equipment 文儀及設備
8,415,255
7,477,499
Federation of Youth Groups (the “Federation”), but they do not constitute the Federation’s statutory annual financial statements
Transport and travelling 運輸及交通
918,224
927,641
for that year. The financial statements are prepared in English, the Chinese translation is based on the English version. Where
Staff amenities 職員福利
674,118
629,953
any discrepancy arises between the two versions, the English version shall prevail. Further information relating to those statutory
Audit
fee
核數費用
593,950
556,700
financial statements required to be disclosed in accordance with section 436 of the Companies Ordinance is as follows:
Losses on disposal of property, plant and equipment 出售物業、機器及設備之虧損
214,353
271,741
The Federation will deliver those financial statements to the Registrar of Companies in due course as required by section 662(3) of,
Depreciation of property, plant and equipment 物業、機器及設備之折舊
52,060,958
56,165,174
and Part 3 of Schedule 6 to, the Companies Ordinance.
Programme expenses 活動支出
122,524,911
129,655,732
The
Federation’s
auditor
has reported on those financial statements. The auditor’s report was
unqualified; did not include
Net exchange
losses
匯兌淨虧損
1,626,067
312,661a
reference
any
to which thefinancial
auditor drew
attention
by way of emphasis without qualifying369,822
its reports; and did not contain
Valuation to
loss
onmatters
available-for-sale
assets
可供出售金融資產之減值損失
a statement under sections 406(2), 407(2) or (3) of the Companies Ordinance.
Miscellaneous expenses 雜項支出
2,979,243
2,626,563
────────
────────

香港青年協會非法定帳目聲明
500,232,638
489,142,721
截至2016年3月31日年度
────────
────────
Surplus before other comprehensive (loss)/income
18,726,249
23,921,026
上述截至2016年3月31日年度的數字，雖然來源於香港青年協會相關年度的財務報表，但不構成香港青年協會就該年度的法
其他全面(虧損)/收入前盈餘
────────
────────
定帳目。有關財務報表以英文編製，中文本乃根據英文本翻譯。如兩個版本有歧異，則以英文本為準。根據公司條例第436條
要求披露的與這些法定帳目有關的更多信息如下：
Other comprehensive income 其他全面收入
Items that may be reclassified to statement of income or expenditure
香港青年協會將按照公司條例第662(3)條及附表6第3部的要求，按時向公司註冊處處長遞交有關帳目。

其後可重新分類至收入及支出表的項目

香港青年協會的核數師已就該帳目出具審計報告。該審計報告為無保留意見的審計報告；其中不包含審計師在不出具保留意
Net realised gains on disposal of available-for-sale financial assets
(2,002,844)
(649,620)
出售可供出售金融資產之淨收益
見的情況下以強調的方式提請使用者注意的任何事項，亦不包含根據公司條例第406(2)，407(2)或(3)條作出的聲明。
Fair value (losses)/gains on available-for-sale financial assets
可供出售金融資產之公允價值(虧損)/增益
Valuation loss on available-for-sale financial assets
可供出售金融資產之減值損失

(4,574,287)

1,119,088

1,904,613

-

81

Appendix

HKFYG LEE SHAU KEE COLLEGE LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2015

THE INCORPORATED MANAGEMENT COMMITTEE OF
HKFYG LEE SHAU KEE PRIMARY SCHOOL
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2015

香港青年協會李兆基書院有限公司
全面收入表 截至2015年8月31日年度

香港青年協會李兆基小學法團校董會
全面收入表 截至2015年8月31日年度

2015
HK$

2014
HK$

Income 收入
Government grants 政府資助
Air-conditioning fee received 空調收入
Bank interest income 利息收入
Donations for Teaching and Learning Enhancement Scheme 教與學增進計劃捐款
Other donations 其他外界捐款
Income from sundry sales 銷售收入
Quality Education fund 優質教育基金
Jockey Club life-wide learning fund 香港賽馬會全方位學習基金
Programme income 活動收入

2014
HK$

277,846

635,135

39,450,181

34,230,600

7,902

5,405

15,558,225

14,339,808

618,061

605,473

Income 收入
30,123,482

25,342,127

179,400

156,300

179

205

500,000

500,000

17,450

5,900

178,240

134,551

4,000

247,800

53,220

56,435

579,821

559,134

Donations 外界捐款
Government subsidy 政府資助
Interest income 利息收入
School fees 學費
Sundry income 其他收入
Grants for capital expenditures 非經常性開支撥款

Expenditure 支出

23,191

14,400

────────

────────

55,935,406

49,830,821

(50,630,946)

(44,704,240)

────────

────────

5,304,460

5,126,581

-

(33,741)

Grants for capital expenditures 非經常性開支撥款

523,057

523,057

Sundry income 其他收入

224,690

159,020

────────

────────

32,383,539

27,684,529

(32,261,422)

(26,926,289)

────────

────────

122,117

758,240

-

-

────────

────────

122,117

758,240

════════

════════

Accumulated fund 累積基金

112,114

37,971

Government grants reserve 政府資助儲備

535,471

466,339

Teaching and Learning Enhancement Scheme 教與學增進計劃

(312,544)

53,895

Deferred capital reserve 非經常性遞延儲備

(212,924)

200,035

4,700,277

4,886,086

────────

────────

════════

════════

122,117

758,240

════════

════════

Expenditure 支出
Total income less expenditure 年度盈餘
Other comprehensive income for the year 年度其他全面收入
Total comprehensive income for the year 年度總全面收入

Total income less expenditure 年度盈餘
Other comprehensive loss 其他全面虧損
Items that may be reclassified to statement of income or expenditure
其後可重新分類至收入及支出表的項目
Capital expenditures financed by setup fund 由開辦經費資助的非經常性開支
Provision for fee remission 學費減免撥備

Representing 相當於︰

82

2015
HK$

(604,183)

(206,754)

────────

────────

4,700,277

4,886,086

════════

════════

Accumulated fund 累積基金

5,406,859

4,982,593

Deferred capital reserve 非經常性遞延儲備

(102,399)

110,247

Total comprehensive income for the year 年度總全面收入
Representing 相當於︰

Fee remission reserve 學費減免儲備

(604,183)

(206,754)

────────

────────

83