90 附錄二 Appendix 2 截至2020年8月31日止年度全面收益表（以港幣列示） Statement of comprehensive income for the year ended 31 August 2020 (Expressed in Hong Kong dollars) 2020 2019 $ $ 收入 Income 香港中學文憑考試 Hong Kong Diploma of Secondary 182,121,708 186,677,951 Education Examination 國際和專業及 International and professional and 其他本地考試 other local examinations 124,681,908 116,689,404 全港性系統評估/ Territory-wide System Assessment/ 56,722,000 80,108,996 基本能力評估 Basic Competency Assessment 銷售刊物 Sale of publications 14,339,117 15,950,097 政府補助 Government grants 52,437,121 50,568,378 利息收入 Interest income 4,447,615 4,068,166 雜項收入 Sundry income 15,641,849 15,449,214 450,391,318 469,512,206 支出 Expenditure 員工成本 Staff costs 251,225,836 240,492,732 考試人員開支 Examination personnel expenses 59,134,819 86,477,567 行政及其他營運費用 Administrative and other operating expenses 94,603,048 99,433,767 折舊[註] Depreciation [Note] 27,711,808 20,442,400 財務成本 [註] Finance costs [Note] 275,373 — 432,950,884 446,846,466 年度盈餘及 Surplus and total comprehensive 全面收益總額 income for the year 17,440,434 22,665,740 [註]： 香港會計師公會發佈了一項新的《香港財 務報告準則》第16號租賃的修訂。本局自 2019年9月1日起初始應用《香港財務報告 準則》第16號。本局已選擇採用經修訂的 追溯法，根據經修訂的追溯法，本局並未 重列比較資料。 [Note]: The HKICPA has issued a new HKFRS, HKFRS 16, Leases, that are first effective for the current accounting period of the Authority. The Authority has initially applied HKFRS 16 at 1 September 2019 using the modified retrospective approach. Under this approach, the comparative information is not restated.
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