General Fund Principal source of income 一般基金 主要收入來源 Government subvention for the year 本年度政府資助 3 541,298,093 531,610,254 Other revenue 其他收入 Interest income 利息收入 430,488 4,632,500 Realisation of deferred income - office premises 遞延收入的確認 - 辦公室 11 10,000,000 10,000,000 Sponsorships 贊助 11,740,800 14,612,846 Promotion and advertising income 宣傳及廣告收入 7,945,429 10,148,233 Sundry income 雜項收入 7,478,732 10,245,592 Other net income 其他收益淨額 37,595,449 49,639,171 Gain on disposal of fixed assets 出售固定資產收益 1,661 12,786 Total income 總收入 578,895,203 581,262,211 Promotional, advertising and literature expenses 宣傳 廣告及刊物支出 292,809,929 275,187,074 Research and development 研究及發展 16,448,524 16,781,843 Local services and events 本地服務及大型活動 90,806,059 99,221,087 Staff costs 員工成本 5 170,739,715 166,682,372 Rent, rates and management fees 租金 差餉及管理費 13,915,337 13,937,246 Depreciation 折舊 7 12,770,541 12,699,843 Auditor s remuneration 核數師酬金 437,360 357,080 Other operating expenses 其他經營費用 24,066,582 28,728,433 Total expenditure 總支出 621,994,047 613,594,978 Deficit for the year 本年度虧絀 3 (43,098,844) (32,332,767)
Non-current assets 非流動資產 Fixed assets 固定資產 7 92,813,353 103,100,579 Defined benefit plan asset 界定福利退休計劃資產 12(a) 24,145,000 25,227,000 116,958,353 128,327,579 Current assets 流動資產 Debtors, deposits and payments in advance 應收賬款 按金及預付款項 8 20,305,155 18,618,077 Deposits with banks and financial institutions 銀行及財務機構存款 9 140,990,000 187,869,434 Cash at bank and in hand 銀行存款及現金 9 38,622,068 21,123,693 199,917,223 227,611,204 Current liabilities 流動負債 Receipts in advance 預收款項 22,452,718 15,126,288 Accounts payable and accruals 應付賬款及應計費用 10 93,256,693 86,547,486 115,709,411 101,673,774 Net current assets 流動資產淨值 84,207,812 125,937,430 Non-current liabilities 非流動負債 Deferred income 遞延收入 11 91,666,667 101,666,667 NET ASSETS 資產淨值 109,499,498 152,598,342 Represented by: 代表 : RESERVES 儲備 General Fund 一般基金 109,499,498 152,598,342
Accumulated surplus at the beginning of the year 於年初之累積盈餘 152,598,342 207,521,109 Deficit for the year 本年度虧絀 (43,098,844) (32,332,767) Less: claw-back for the excess of Reserve in 2007-2008 減 :2007-2008 年度 超額儲備之回扣 - (22,590,000) Accumulated surplus at the end of the year 於年末之累積盈餘 109,499,498 152,598,342
Operating activities 經營活動 Deficit for the year 本年度虧絀 (43,098,844) (32,332,767) Adjustments for: 調整 : - Interest income - 利息收入 (430,488) (4,632,500) - Depreciation - 折舊 12,770,541 12,699,843 - Gain on disposal of fixed assets - 出售固定資產之收益 (1,661) (12,786) Operating deficit before changes in working capital Decrease/(increase) in defined benefit plan asset (Increase)/decrease in debtors, deposits and payments in advance Increase in receipts in advance, accounts payable, and accruals 營運資金變動前之經營虧絀 (30,760,452) (24,278,210) 界定福利退休計劃資產之減 少 / ( 增加 ) 1,082,000 (482,000) 應收賬款 按金及預付款項 之 ( 增加 ) / 減少 (1,794,219) 3,866,129 預收款項 應付賬款及應計 費用之增加 14,035,637 11,096,933 Decrease in deferred income 遞延收入之減少 (10,000,000) (10,000,000) Net cash used in operating activities 經營活動所用現金淨額 (27,437,034) (19,797,148) Investing activities 投資活動 Interest received 已收利息 537,629 4,983,664 Purchase of fixed assets 購入固定資產支付的現金 (2,483,315) (2,401,995) Proceeds from disposal of fixed assets Net cash (used in)/generated from investing activities Financing activities Repayment of claw-back for the excess of Reserve in 2007-2008 出售固定資產所收到的現金 款項 1,661 12,786 投資活動 ( 所用 ) / 所得現金 淨額 (1,944,025) 2,594,455 融資活動 償付 2007-2008 年度超額儲 備之回扣 - (22,590,000) Net cash used in financing activities 融資活動所用現金淨額 - (22,590,000) Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 現金及現金等價物減少淨額 於年初之現金及現金等價物 於年末之現金及現金等價物 (29,381,059) (39,792,693) 9 208,993,127 248,785,820 9 179,612,068 208,993,127
Recurrent 經常性 - Subvention for the year - 本年度資助 501,515,750 482,482,000 Non-recurrent - Meetings, Incentives, Conventions and Exhibitions Promotion/Wine and Dine Festival/Shanghai Expo/Hong Kong Nights/ Promotion of Olympics 非經常性 - 會議 展覽及獎勵旅遊業務推廣 / 香港美酒佳餚巡禮 / 上海世博會 / 香港之夜 / 奧運推廣 39,687,967 42,723,287 - Others - 其他 94,376 6,404,967 39,782,343 49,128,254 541,298,093 531,610,254 Contributions to defined contribution retirement plans 界定供款退休計劃供款 5,591,162 5,864,347 Expense/(income) recognised in respect of defined benefits retirement plans (note 12(a)(v)) 就界定福利退休計劃確認的 支出 / ( 收入 )( 附註 12(a)(v)) 1,082,000 (482,000) Retirement costs 退休成本 6,673,162 5,382,347 Salaries and other benefits 薪金及其他福利 164,066,553 161,300,025 170,739,715 166,682,372
Basic salaries 基本薪金 2,913,000 14,796,000 17,709,000 Discretionary performance pay 酌情按表現發放的薪酬 512,000 1,202,000 1,714,000 Retirement benefit expenses, contract gratuities and other allowances 退休福利開支 約滿酬金及其他津貼 454,000 3,566,000 4,020,000 3,879,000 19,564,000 23,443,000 Basic salaries 基本薪金 2,894,000 13,422,000 16,316,000 Discretionary performance pay 酌情按表現發放的薪酬 460,000 1,270,000 1,730,000 Retirement benefit expenses, contract gratuities and other allowances 退休福利開支 約滿酬金及其他津貼 451,000 3,590,000 4,041,000 3,805,000 18,282,000 22,087,000
Banding 組別 1 - $0 to $500,000 1 - $0 至 $500,000 - - 2 - $500,001 to $1,000,000 (note (a)) 2 - $500,001 至 $1,000,000 ( 附註 (a)) 2-3 - $1,000,001 to $1,500,000 (note (b)) 3 - $1,000,001 至 $1,500,000 ( 附註 (b)) - 2 4 - $1,500,001 to $2,000,000 (note (c)) 4 - $1,500,001 至 $2,000,000 ( 附註 (c)) 7 6 5 - $2,000,001 to $2,500,000 (note (d)) 5 - $2,000,001 至 $2,500,000 ( 附註 (d)) - 1 6 - $2,500,001 to $3,000,000 (note (d)) 6 - $2,500,001 至 $3,000,000 ( 附註 (d)) 1-7 - $3,000,001 to $3,500,000 7 - $3,000,001 至 $3,500,000 1 1 11 10
Cost: 成本 : At 1 April 2009 於 2009 年 4 月 1 日 252,855,009 7,046,822 2,115,394 47,595,482 309,612,707 Additions 增置 - - - 2,483,315 2,483,315 Disposals 出售 / 清理 - - - (3,830,249) (3,830,249) At 31 March 2010 於 2010 年 3 月 31 日 252,855,009 7,046,822 2,115,394 46,248,548 308,265,773 Accumulated depreciation: 累計折舊 : At 1 April 2009 於 2009 年 4 月 1 日 150,027,303 7,046,822 1,842,521 47,595,482 206,512,128 Charge for the year 本年度折舊 10,114,200-173,026 2,483,315 12,770,541 Disposals 出售 / 清理 - - - (3,830,249) (3,830,249) At 31 March 2010 於 2010 年 3 月 31 日 160,141,503 7,046,822 2,015,547 46,248,548 215,452,420 Net book value: 賬面淨值 : At 31 March 2010 於 2010 年 3 月 31 日 92,713,506-99,847-92,813,353 Cost: 成本 : At 1 April 2008 於 2008 年 4 月 1 日 252,855,009 7,046,822 2,115,394 47,863,577 309,880,802 Additions 增置 - - - 2,401,995 2,401,995 Disposals 出售 / 清理 - - - (2,670,090) (2,670,090) At 31 March 2009 於 2009 年 3 月 31 日 252,855,009 7,046,822 2,115,394 47,595,482 309,612,707 Accumulated depreciation: 累計折舊 : At 1 April 2008 於 2008 年 4 月 1 日 139,913,103 7,046,822 1,658,873 47,863,577 196,482,375 Charge for the year 本年度折舊 10,114,200-183,648 2,401,995 12,699,843 Disposals 出售 / 清理 - - - (2,670,090) (2,670,090) At 31 March 2009 於 2009 年 3 月 31 日 150,027,303 7,046,822 1,842,521 47,595,482 206,512,128 Net book value: 賬面淨值 : At 31 March 2009 於 2009 年 3 月 31 日 102,827,706-272,873-103,100,579
Debtors 應收賬款 2,650,889 1,228,158 Deposits and payments in advance 按金及預付款項 17,654,266 17,389,919 20,305,155 18,618,077 Australian Dollars 澳元 AUD 85,512 AUD 89,133 Euros 歐元 EUR 110,441 EUR 148,148 Japanese Yen 日元 JPY 69,542,778 JPY 71,254,073 Renminbi 人民幣 RMB 1,124,608 RMB 930,118 Great British Pounds 英鎊 GBP 43,905 GBP 50,209 New Taiwan Dollars 新台幣 TWD 6,027,108 TWD 3,503,862 United States Dollars 美元 USD 84,778 USD 120,688 Neither past due nor impaired 並無逾期或減值 1,599,586 846,320 Less than 1 month past due 逾期少於一個月 786,428 267,099 1 to 3 months past due 逾期一至三個月 45,659 114,739 More than 3 months but less than 12 months past due 逾期超過三個月但少於十二個月 219,216-1,051,303 381,838 2,650,889 1,228,158
Deposits with banks and financial institutions 銀行及財務機構存款 140,990,000 187,869,434 Cash at bank and in hand 銀行存款及現金 38,622,068 21,123,693 Cash and cash equivalents in the cash flow statement 現金流量表中之現金及現金等價物 179,612,068 208,993,127 Australian Dollars 澳元 AUD 457,285 AUD 664,150 Canadian Dollars 加元 CAD 245,746 CAD 126,744 Euros 歐元 EUR 292,490 EUR 417,702 Japanese Yen 日元 JPY 18,290,087 JPY 702,550 Renminbi 人民幣 RMB 3,170,931 RMB 1,129,239 Singapore Dollars 新加坡元 SGD 830,759 SGD 877,790 Great British Pounds 英鎊 GBP 1,156 GBP 457,816 United States Dollars 美元 USD 356,652 USD 1,033,824 Korean Won 韓圜 KRW 3,728,791 KRW 103,017,088
Accounts payable 應付賬款 61,265,475 60,611,066 Other payables and sundry creditors 其他應付款項及應付雜項 31,991,218 25,936,420 93,256,693 86,547,486 Australian Dollars 澳元 AUD 309,678 AUD 253,788 Euros 歐元 EUR 155,309 EUR 182,370 Japanese Yen 日元 JPY 90,604,546 JPY 90,328,409 Renminbi 人民幣 RMB 4,401,906 RMB 4,438,756 Singapore Dollars 新加坡元 SGD 650,001 SGD 951,762 Great British Pounds 英鎊 GBP 222,752 GBP 271,153 United States Dollars 美元 USD 369,229 USD 484,534 New Taiwan Dollars 新台幣 TWD 3,731,837 TWD 1,512,198 Canadian Dollars 加元 CAD 56,269 CAD 37,244 Government subvention granted 政府資助 - 1994/95-1994/95 250,000,000 250,000,000 Aggregate realisation: 累積已確認數額 : At 1 April 於 4 月 1 日 148,333,333 138,333,333 Realised during the year 本年度確認 10,000,000 10,000,000 At 31 March 於 3 月 31 日 158,333,333 148,333,333 Balance at 31 March 於 3 月 31 日之結餘 91,666,667 101,666,667
Present value of wholly or partly funded obligations 全部或部分注入資金的界定 福利責任的現值 48,459,000 63,304,000 Fair value of plan assets 計劃資產的公允價值 (88,543,000) (76,702,000) Net unrecognised actuarial gain/(loss) 未確認的精算收益 /( 虧損 ) 淨額 15,939,000 (11,829,000) (24,145,000) (25,227,000) 2010 2009 Equity securities 證券 42,324,000 36,507,000 Bonds 債券 41,969,000 38,458,000 Cash at bank 銀行存款 4,250,000 1,737,000 88,543,000 76,702,000
At 1 April 於 4 月 1 日 63,304,000 60,178,000 Benefits paid by the plan 計劃支付之福利 (8,666,000) (4,513,000) Current service costs 當期服務成本 3,840,000 3,779,000 Interest cost 利息費用 1,258,000 1,619,000 Actuarial (gains)/losses 精算 ( 收益 ) / 虧損 (11,277,000) 2,241,000 At 31 March 於 3 月 31 日 48,459,000 63,304,000 At 1 April 於 4 月 1 日 76,702,000 97,702,000 Benefits paid by the plan 計劃支付之福利 (8,666,000) (4,513,000) Actuarial expected return on plan assets 計劃資產之精算預期回報 4,424,000 5,606,000 Actuarial gains/(losses) 精算收益 / ( 虧損 ) 16,083,000 (22,093,000) At 31 March 於 3 月 31 日 88,543,000 76,702,000 Current service cost 當期服務成本 3,840,000 3,779,000 Interest cost 利息費用 1,258,000 1,619,000 Actuarial expected return on plan assets 計劃資產之精算預期回報 (4,424,000) (5,606,000) Net actuarial losses/(gains) recognised 已確認精算虧損 / ( 收益 ) 淨額 408,000 (274,000) 1,082,000 (482,000) Staff costs 員工成本 (1,082,000) 482,000
Discount rate 貼現率 2.80% 2.00% Expected rate of return on plan assets 計劃資產的預期回報率 6.00% 5.80% Future salary increases 未來薪金升幅 1.00% for 2010 and 2010 年 :1.00%; 4.00% 3.50% for 2011 onwards 2011 年以後 :3.50% Present value of the 界定福利責任的現值 defined benefit obligations 48,459,000 63,304,000 60,178,000 59,648,000 Fair value of plan assets 計劃資產的公允價值 (88,543,000) (76,702,000) (97,702,000) (106,895,000) Surplus in the plan 計劃之盈餘 (40,084,000) (13,398,000) (37,524,000) (47,247,000) Experience (gain)/loss arising from plan assets Experience (gain)/loss arising from plan liabilities 計劃資產所產生之過往 ( 收益 )/ 虧損 (16,083,000) 22,093,000 476,000 (7,411,000) 計劃負債所產生之 過往 ( 收益 )/ 虧損 (5,093,000) (1,203,000) 1,217,000 (639,000) 102 香港旅遊發展局年報 2009/10
Within 1 year 一年內期滿 10,845,169 11,114,950 After 1 year but within 5 years 一年後至五年內期滿 12,415,789 7,697,731 After 5 years 五年後期滿 4,959,804 1,086,489 28,220,762 19,899,170
Receipts in advance 預收款項 22,452,718 22,452,718 22,452,718 - - Accounts payable and accruals 應付賬款及 應計費用 93,256,693 93,256,693 91,345,790 1,827,162 83,741 115,709,411 115,709,411 113,798,508 1,827,162 83,741
Receipts in advance 預收款項 15,126,288 15,126,288 15,126,288 - - Accounts payable and accruals 應付賬款 及應計費用 86,547,486 86,547,486 82,544,702 3,638,027 364,757 101,673,774 101,673,774 97,670,990 3,638,027 364,757