104
Estate Agents Authority Annual Report 2014/15
Statement of Cash Flows
For the year ended 31 March 2015
2015
2014
港元
港元
HK$
HK$
營運活動
OPERATING ACTIVITIES
年內盈餘
Surplus for the year
9,752,890
12,409,225
就下列各項作出調整：
Adjustments for:
利息收入
Interest income
(1,283,002)
(766,009)
折舊
Depreciation
1,477,559
1,358,302
註銷物業、器材及設備之虧損
Loss on disposal of property, plant
and equipment
—
1,027
營運資金變動前之營運現金流量
Operating cash flows before
movements in working capital
9,947,447
13,002,545
應收賬款、預付款項及按金
（增加）減少
(Increase) decrease in debtors,
prepayments and deposits
(298,656)
374,056
應付賬款及應計項目（減少）增加
(Decrease) increase in creditors and
accruals
(10,190)
910,355
遞延收入增加（減少）
Increase (decrease) in deferred income
2,391,407
(683,753)
已收牌照申請款項增加（減少）
Increase (decrease) in licence
applications received
279,794
(477,327)
營運活動所得現金淨額
NET CASH FROM OPERATING
ACTIVITIES
12,309,802
13,125,876
投資活動
INVESTING ACTIVITIES
存置定期存款
Placement of time deposits
(76,154,121)
—
購置物業、器材及設備
Purchase of property, plant and
equipment
(478,362)
(1,256,577)
購置物業、器材及設備之
已付按金
Deposit paid for acquisition of property,
plant and equipment
(994,600)
(1,390,887)
已收利息
Interest received
1,146,727
747,069
贖回持有至到期日投資
Redemption on held-to-maturity
investment
—
2,029,742
投資活動（所用）所得現金淨額
NET CASH (USED IN) FROM INVESTING
ACTIVITIES
(76,480,356)
129,347
現金及現金等價物（減少）
增加淨額
NET (DECREASE) INCREASE IN CASH
AND CASH EQUIVALENTS
(64,170,554)
13,255,223
年初的現金及現金等價物
CASH AND CASH EQUIVALENTS AT
THE BEGINNING OF THE YEAR
201,498,008
188,242,785
年終的現金及現金等價物
CASH AND CASH EQUIVALENTS AT
THE END OF THE YEAR
137,327,454
201,498,008
現金及現金等價物結餘分析：
ANALYSIS OF BALANCES OF CASH
AND CASH EQUIVALENTS:
銀行結餘及現金
Bank balances and cash
137,327,454
201,498,008
現金流量表
截至
2015
年
3
月
31
日止年度
