Page 136 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
26 Taxation
The University and its subsidiaries are exempted from payment of Hong Kong Pro ts Tax by virtue of Section 88 of the Inland Revenue Ordinance.
27 Notes to consolidated cash ow statement
Cash generated from operations
26
27
稅項
根 據《 稅 務 條 例 》第 8 8 條，教 大 及 各 附 屬 公 司 均獲豁免繳交香港利得稅。
Note
綜合現金流量表附註
營運產生的現金
Group 本集團
2016 $'000
2015 $'000 附註 千元 千元
Restated
重列
Surplus for the year
Adjustments for:
- Depreciation
- Loss on disposal of property,
plant and equipment
- Net investment loss/(gain) from
nancial assets at fair value
through pro t or loss - Dividend income
- Grants released from
deferred capital funds - Interest income
- Exchange differences
Changes in working capital:
- (Increase)/decrease in accounts receivable, deposits and prepayments
- Increase in provision of employee bene ts
- Increase in accounts payable and accruals
- Increase in deferred income
Cash generated from operations
本年度盈餘 70,536 調整項目:
130,805 100,784 -
(3,362) (579)
(99,071)
-折舊
- 出售物業、機器及設備虧損
- 按公允價值計入損益 的金融資產投資 淨虧損/(收益)
4 109,207 28
21 99 -股息收益 21 -
- 轉自遞延資本基金的
補助金 15 (106,526)
- 利息收入 21 (11,292)
-匯兌差額 - 1,387 營運資金的變動:
- 應收賬款、按金及預付款項
(增加)/減少
- 僱員福利撥備增加
- 應付賬款及應計款項增加 - 遞延收入增加
(3,635) 11,246 7,013 9,237
(16,337)
4,431
8,046 13,229 29,120
營運產生現金 85,913 168,453
134
The Education University of Hong Kong Annual Report 2015-2016