103
地產代理監管局
2014/15
年報
財務報表
Financial Statements
Statement of Movements in Reserves
For the year ended 31 March 2015
訴訟
均衡儲備
資本
項目基金 累積儲備 總計
Litigation
equalisation
reserve
Capital
project
fund
Cumulative
fund
Total
港元 港元 港元 港元
HK$
HK$
HK$
HK$
於
2013
年
4
月
1
日
At 1 April 2013
9,750,000 76,480,708 44,849,917 131,080,625
年內盈餘
Surplus for the year
—
— 12,409,225 12,409,225
由訴訟均衡儲備轉撥
Transfer from litigation
equalisation reserve
(9,750,000)
— 9,750,000
—
轉撥至資本項目基金
Transfer to capital project
fund
— 18,994,155 (18,994,155)
—
於
2014
年
3
月
31
日及
2014
年
4
月
1
日
At 31 March 2014 and
1 April 2014
— 95,474,863 48,014,987 143,489,850
年內盈餘
Surplus for the year
—
— 9,752,890 9,752,890
轉撥至資本項目基金
Transfer to capital project
fund
— 8,758,307 (8,758,307)
—
於
2015
年
3
月
31
日
At 31 March 2015
— 104,233,170 49,009,570 153,242,740
The litigation equalisation reserve caters for the cost of
litigation arising from some of the Estate Agents Authority’s
decisions being appealed to the Appeal Panel or challenged
in court. A transfer will be made from the cumulative fund to
the litigation equalisation reserve or from the litigation
equalisation reserve to the cumulative fund at the discretion
of the Estate Agents Authority (“EAA”).
Capital project fund caters for the cost of capital projects, as
approved by the EAA. Transfers will be made from the
cumulative fund to the capital project fund or from the capital
project fund to the cumulative fund at the discretion of the
EAA.
Capital project fund balance at 31 March 2015 included an
amount of HK$98,048,170 (2014: HK$89,289,863) which
represents funds for the possible acquisition of permanent
office accommodation in future.
儲備變動表
截至
2015
年
3
月
31
日止年度
訴訟均衡儲備為用以支付因監管局的
若干決定在上訴委員會被提出上訴，
或在法院上受到質疑所引致的訴訟成
本。監管局每年會酌情自累積儲備中
轉撥款項至訴訟均衡儲備，或由訴訟
均衡儲備轉撥款項至累積儲備。
資本項目基金為用以支付發展經監管
局核准的資本項目成本。監管局每年
會酌情自累積儲備中轉撥款項至資本
項目基金，或由資本項目基金轉撥款
項至累積儲備。
於
2015
年
3
月
31
日，資本項目基金結
餘包括預留作日後可能購置永久辦
公室的款項
98,048,170
港元（
2014
年：
89,289,863
港元）。
