Hong Kong Institute of Accredited Accounting Technicians Limited ...

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Income statements For the year ended 30 June 2006 Group Institute 2006 2005 2006 2005 Note HK$’000 HK$’000 HK$’000 HK$’000 Turnover 3 9,146 8,608 9,146 8,608 Other revenue 4 1,011 535 1,002 528 Total revenue 10,157 9,143 10,148 9,136 Operating expenses (10,312) (8,990) (10,142) (8,846) (Deficit)/surplus before tax 5 (155) 153 6 290 Tax 6 (94) (251) (94) (251) (Deficit)/surplus after tax transferred to General Fund 13 (249) (98) (88) 39 Annual Report 2005-2006 31
Balance sheets As at 30 June 2006 Group Institute 2006 2005 2006 2005 Note HK$’000 HK$’000 HK$’000 HK$’000 Non-current assets Property and equipment 7 4,010 4,634 4,010 4,634 Prepaid land leases expense 8 12,973 13,081 12,973 13,081 Investment in subsidiary 9 – – – – 16,983 17,715 16,983 17,715 Current assets Inventories 366 257 366 257 Accounts receivable 156 199 153 193 Deposits and prepayments 10 179 200 179 200 Cash and bank balances 11 5,279 4,216 5,036 3,932 5,980 4,872 5,734 4,582 Current liabilities Subscriptions and fees received in advance 1,434 1,493 1,434 1,493 Amount due to ultimate holding company 12 432 517 432 517 Accounts payable and accruals 1,926 1,641 1,718 1,550 Current tax liabilities 69 129 69 129 (3,861) (3,780) (3,653) (3,689) Net current assets 2,119 1,092 2,081 893 19,102 18,807 19,064 18,608 Funds General fund 13 14,499 14,748 14,461 14,549 Building improvement fund 13 4,603 4,059 4,603 4,059 19,102 18,807 19,064 18,608 Approved by the Board on 19 September 2006. Doug Oxley Fung Ying Wai, Wilson Winnie C W Cheung President Chairman, Administration & Institute Secretary Finance Committee 32 Hong Kong Institute of Accredited Accounting Technicians Limited
Page 2 and 3: Contents Mission statement 2 The
Page 4 and 5: The Board and the Secretariat
Page 6 and 7: The Board and the Secretariat Boar
Page 8 and 9: President’s report I take pleasu
Page 10 and 11: President’s report the second co
Page 12 and 13: Highlight of activities New milest
Page 14 and 15: Highlight of activities Site visit
Page 16 and 17: Highlight of activities Education
Page 18 and 19: Report of the committees, working g
Page 24 and 25: Committees, working groups and task
Page 26 and 27: Committees, working groups and task
Page 28 and 29: Financial statements
Page 30 and 31: Report of the Board Board members
Page 34 and 35: Cash flow statements For the year
Page 36 and 37: Notes For the year ended 30 June 2
Page 50 and 51: The HKIAAT Scholarship Trust Fund
Page 52 and 53: Income statements For the year end
Page 54 and 55: Cash flow statements For the year
Page 56 and 57: Appendices
Page 58 and 59: Appendices (II) Graduate survey (D
Page 60 and 61: Appendices (II) Breakdown of stude
Page 62: Hong Kong Institute of Accredited A

Hong Kong Institute of Accredited Accounting Technicians Limited ...

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