Page 64 - Hong Kong Productivity Council Annual Report 2024-25 2025-10-20

香港生產力促進局及其附屬公司截至2025年3月31日止 The consolidated financial statements for the year ended 31 March 2025 of
的全年綜合賬目由外聘核數師「畢馬威會計師事務所」 Hong Kong Productivity Council and its subsidiaries have been audited by
審計，並獲發無保留審計意見書。綜合財務狀況表、綜 KPMG, which has issued a report with an unmodified audit opinion. Extracts of
the Consolidated Statement of Financial Position, Consolidated Income and
合收支賬目及綜合全面收益表載於後頁。 Expenditure Account, and Consolidated Statement of Comprehensive Income
are set out in the following pages.

綜合財務狀況表
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
於2025年3月31日 2025 2024
AS AT 31 MARCH 2025 港幣千元 港幣千元
HK$’000 HK$’000

非流動資產 Non-current assets
物業、廠房和設備 Property, plant and equipment 221,783 207,313
無形資產 Intangible assets 26,153 18,892
使用權資產 Right-of-use assets 1,850 76

249,786 226,281

流動資產 Current assets
應收賬款及其他流動資產 Accounts receivable and other current assets 408,755 326,718
現金、銀行餘額和定期存款 Cash, bank balances and fixed deposits 3,669,558 1,860,964

4,078,313 2,187,682

流動負債 Current liabilities
應付賬款及其他流動負債 Accounts payable and other current liabilities 3,568,349 1,713,799
租賃負債 Lease liabilities 452 77
應付稅項 Tax payable 25 35

3,568,826 1,713,911

流動資產淨值 Net current assets 509,487 473,771

總資產減去流動負債 Total assets less current liabilities 759,273 700,052

非流動負債 Non-current liabilities
租賃負債 Lease liabilities 1,453 20
淨資產 Net assets 757,820 700,032

總資金 Total funds
生產力局應佔資本資助金及儲備 Capital subvention fund and reserves 755,451 697,910
attributable to the Council
非控股權益 Non-controlling interests 2,369 2,122

757,820 700,032

62 年報 ANNUAL REPORT 2024-25