Page 107 - Demo

綜合損益及其他全面收益表
截至2021年12月31日止年度
香港財務報告第15號下的客戶合約 收入:
會員會費
會員入會費用
證書費
禮堂租用收益
廣告收益
其他收入來源
租金收入淨額
利息收入 2019新型冠狀病毒相關的政府補助
雜項收益
開支
投資物業之折舊
物業、機器及設備之折舊
物業維修費用
行政及一般費用
廣州代表處費用
預期信貸虧損模式確認之減值(回撥) 虧損
稅前(虧損)盈餘 所得稅費用
本年度(虧損)盈餘
本年度其他全面支出
隨後可能重新分類至損益之項目
換算海外經營業務的匯兌差額
本年度全面(支出)收益總額
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
千港元
HK$'000
2,496 298 421 62 2,850
15,582 464 -
2,537
24,710
35 2,192
1,461 22,895 515 (34)
27,064
(2,354) -
(2,354)
(255)
(2,609)
註釋
NOTES
2020
千港元
HK$'000
1,663 105 592 50 2,593
20,567 661 2,344
3,669 32,244
35 1,946
1,252 23,876 438 3,012
30,559
1,685 -
1,685
(561) 1,124
Revenue from contracts with customers with the scope of HKFRS 15: Member subscription fees
Entrance fees
Certificate fees
Hall hire income Advertising income
Revenue from other sources:
Net rental income
Interest income
Government grant in respect of COVID-19-related subsidies
Sundry income
Expenditure
Depreciation of investment properties
Depreciation of property, plant and equipment
Premises maintenance expenses
Administration and general expenses
Guangzhou office expenses
Impairment losses (reversed) recognised under expected credit loss model
(Deficit) surplus before tax Income tax expense
(Deficit) surplus for the year
Other comprehensive expense for the year
Item that may be subsequently reclassified to profit or loss
Exchange differences arising on translation of foreign operations
Total comprehensive (expense) income for the year
4
5
6 7
Financial Statements 財務報表
105