综合财务报表(按应计制编制)

1二○○五至○六年度政府綜合財務報表(按應計制編製)Accrual-basedconsolidatedfinancialstatementsoftheGovernmentfortheyearended31March20062目錄CONTENTS頁Page引言INTRODUCTION3綜合財務報表(按應計制編製)ACCRUAL-BASEDCONSOLIDATEDFINANCIALSTATEMENTS5綜合財務表現表ConsolidatedStatementofFinancialPerformance–經營開支按性質分類withoperatingexpensesclassifiedbynature6–經營開支按功能分類withoperatingexpensesclassifiedbyfunction7綜合財務狀況表ConsolidatedStatementofFinancialPosition8綜合現金流量表ConsolidatedCashFlowStatement9應計制下的一般儲備與現金收付制下的綜合結餘(財政儲備)對帳表StatementofReconciliationbetweentheGeneralReservereportedundertheaccrualbasisandtheConsolidatedFundBalance(FiscalReserves)reportedunderthecashbasis10應計制與現金收付制下的盈餘對帳表StatementofReconciliationbetweentheSurplusesreportedundertheaccrualbasisandunderthecashbasis11財務報表附註NotestotheFinancialStatements12資產保管報表STEWARDSHIPSTATEMENT393引言INTRODUCTION4引言INTRODUCTION我們很高興在本冊載列二○○五至○六財政年度的應計制政府綜合財務報表及資產保管報表。Wearepleasedtopresentinthisbooklettheaccrual-basedconsolidatedfinancialstatementsandthestewardshipstatementoftheGovernmentforthefinancialyear2005-06.2.這份應計制財務報表是我們在現金收付制周年帳目外額外編製的報表，以提供有關整體政府財務表現及狀況的資料。資產保管報表匯報政府為提供公共服務所動用的主要實物資產，即建築物、基建資產和土地等的具體數據。2.Theaccrual-basedfinancialstatementsarepreparedinadditiontotheannualcash-basedaccountsandpresenttheoverallfinancialperformanceandpositionoftheGovernment.Thestewardshipstatementdescribesintermsofphysicalmeasurementsthemajorphysicalassets(i.e.buildings,infrastructureassetsandland)employedbytheGovernmentforthedeliveryofpublicservices.3.我們希望本冊所載的資料能提高社會人士對公共財政的了解及認識。本冊的軟複本可在本署的互聯網瀏覽()。3.Wehopetheinformationinthisbookletwillgeneratebetterunderstandingandpromotegreaterawarenessofpublicfinancesinthecommunity.Anelectroniccopyofthebookletisavailableatourwebsite().李李嘉麗庫務署署長二○○六年十二月MrsLuciaLIDirectorofAccountingServicesDecember20065綜合財務報表(按應計制編製)ACCRUAL-BASEDCONSOLIDATEDFINANCIALSTATEMENTS62005年4月1日至2006年3月31日綜合財務表現表(經營開支按性質分類)CONSOLIDATEDSTATEMENTOFFINANCIALPERFORMANCEFORTHEYEARENDED31MARCH2006(withoperatingexpensesclassifiedbynature)經營收入Operatingrevenue附註Note2006百萬元$million2005百萬元$million稅項、差餉及應課稅品稅項Taxes,ratesandduties4168,043148,828租金收入Rentalincome522,72822,434各項收費Feesandcharges611,07610,775公用事業Utilities73,3713,393專利稅及特權稅Royaltiesandconcessions81,8021,757其他經營收入Otheroperatingrevenue96,1365,182總經營收入Totaloperatingrevenue213,156192,369經營開支Operatingexpenses薪金、津貼及其他僱員福利Salaries,allowancesandotheremployeebenefits10(62,132)(63,453)其他經營開支Otheroperatingexpenses11(36,271)(34,933)經常性資助金Recurrentsubventions12(74,950)(76,350)社會保障開支Socialsecuritypayments13(23,444)(23,247)折舊Depreciation27(10,110)(9,844)總經營開支Totaloperatingexpenses(206,907)(207,827)經營盈餘／(赤字)Surplus/(deficit)fromoperatingactivities6,249(15,458)非經營收入／(開支)Non-operatingrevenue/(expenses)非經常開支Capitalexpenses14(23,107)(26,488)出售投資的收益Gainondisposalofinvestments191-分拆出售零售和停車場設施的收益Gainondivestmentofretailandcarparkingfacilities3414,096-地價收入Landpremia1529,46532,029資助自置居所計劃的淨收入Netrevenuefromhomeownershipassistanceschemes162,456782利息及投資收入Interestandinvestmentincome17(a)18,50410,567利息開支Interestexpenses18(19,095)(18,089)退休金的精算虧損Actuariallossonpensions23(27,681)-應佔政府企業利潤及虧損Shareofprofitsandlossesofgovernmentbusinessenterprises1913,32011,520外匯基金盈餘SurplusoftheExchangeFund2633,16524,571非經營收入淨額Netnon-operatingrevenue41,31434,892年內淨盈餘Netsurplusfortheyear47,56319,434第12至38頁的附註亦為這些財務報表的一部分。Thenotesonpages12to38formpartofthesefinancialstatements.72005年4月1日至2006年3月31日綜合財務表現表(經營開支按功能分類)CONSOLIDATEDSTATEMENTOFFINANCIALPERFORMANCEFORTHEYEARENDED31MARCH2006(withoperatingexpensesclassifiedbyfunction)經營收入Operatingrevenue附註Note2006百萬元$million2005百萬元$million稅項、差餉及應課稅品稅項Taxes,ratesandduties4168,043148,828租金收入Rentalincome522,72822,434各項收費Feesandcharges611,07610,775公用事業Utilities73,3713,393專利稅及特權稅Royaltiesandconcessions81,8021,757其他經營收入Otheroperatingrevenue96,1365,182總經營收入Totaloperatingrevenue213,156192,369經營開支Operatingexpenses教育Education(46,697)(45,370)社會福利Socialwelfare(33,761)(33,994)衞生Health(30,176)(30,858)保安Security(27,805)(27,664)輔助服務Support(15,376)(16,848)基礎建設Infrastructure(13,850)(13,766)房屋Housing(12,755)(12,268)經濟Economic(10,079)(9,969)環境及食物Environmentandfood(8,855)(9,305)社區及對外事務Communityandexternalaffairs(7,553)(7,785)總經營開支Totaloperatingexpenses(206,907)(207,827)經營盈餘／(赤字)Surplus/(deficit)fromoperatingactivities6,249(15,458)非經營收入／(開支)Non-operatingrevenue/(expenses)非經常開支Capitalexpenses14(23,107)(26,488)出售投資的收益Gainondisposalofinvestments191-分拆出售零售和停車場設施的收益Gainondivestmentofretailandcarparkingfacilities3414,096-地價收入Landpremia1529,46532,029資助自置居所計劃的淨收入Netrevenuefromhomeownershipassistanceschemes162,456782利息及投資收入Interestandinvestmentincome17(a)18,50410,567利息開支Interestexpenses18(19,095)(18,089)退休金的精算虧損Actuariallossonpensions23(27,681)-應佔政府企業利潤及虧損Shareofprofitsandlossesofgovernmentbusinessenterprises1913,32011,520外匯基金盈餘SurplusoftheExchangeFund2633,16524,571非經營收入淨額Netnon-operatingrevenue41,31434,892年內淨盈餘Netsurplusfortheyear47,56319,434第12至38頁的附註亦為這些財務報表的一部分。Thenotesonpages12to38formpartofthesefinancialstatements.82006年3月31日綜合財務狀況表CONSOLIDATEDSTATEMENTOFFINANCIALPOSITIONASAT31MARCH2