獨立核數師報告及財務報告 Independent Auditor’s Report and Financial Statements 2022-23 成就新型工業化 Accelerating New Industrialisation 透過生成式人工智能創作 Created by Generative AI
獨立核數師報告 2 Independent Auditor’s Report 綜合財務狀況表 5 Consolidated Statement of Financial Position 財務狀況表 6 Statement of Financial Position 綜合資金變動表 7 Consolidated Statement of Changes in Funds 綜合收支賬目 8 Consolidated Income and Expenditure Account 綜合全面收益表 9 Consolidated Statement of Comprehensive Income 全面收益表 10 Statement of Comprehensive Income 綜合現金流量表 11 Consolidated Statement of Cash Flows 綜合財務報表附註 12 Notes to the Consolidated Financial Statements 目錄 CONTENTS
2 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 獨立核數師報告 Independent Auditor’s Report TOTHE MEMBERS OF HONG KONG PRODUCTIVITY COUNCIL (Incorporated in Hong Kong under the Hong Kong Productivity Council Ordinance) OPINION We have audited the consolidated financial statements of Hong Kong Productivity Council (the “Council”) and its subsidiaries (together the “Group”) set out on pages 5 to 60, which comprise the consolidated and the Council’s statement of financial position as at 31 March 2023, and the consolidated income and expenditure account, the consolidated and the Council’s statement of comprehensive income, the consolidated statement of changes in funds and the consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the financial position of the Group and the Council as at 31 March 2023, and of the financial performance of the Group and the Council and the Group’s cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Productivity Council Ordinance. BASIS FOR OPINION We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements” section of our report. We are independent of the Group in accordance with the HKICPA’s “Code of Ethics for Professional Accountants” (the “Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. RESPONSIBILITIES OF MANAGEMENT OF THE COUNCIL FOR THE CONSOLIDATED FINANCIAL STATEMENTS Management of the Council are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Productivity Council Ordinance, and for such internal control as management of the Council determine is necessary to enable the preparation of consolidated financial statements that are free frommaterial misstatement, whether due to fraud or error. 致香港生產力促進局成員 （根據《香港生產力促進局條例》在香港註冊成立） 意見 本核數師（以下簡稱「我們」）已審計列載於第5至60頁 香港生產力促進局（以下簡稱「生產力局」）及其附屬公 司（「貴集團」）的綜合財務報表，此綜合財務報表包 括於2023年3月31日的綜合及生產力局財務狀況表與 截至該日止年度的綜合收支賬目、綜合及生產力局全 面收益表、綜合資金變動表和綜合現金流量表，以及 綜合財務報表附註，包括主要會計政策概要。 我們認為，該等綜合財務報表已根據香港會計師公會 頒布的《香港財務報告準則》真實而中肯地反映 貴集團 及生產力局於2023年3月31日的財務狀況，以及 貴集 團及生產力局截至該日止年度的財務表現及 貴集團的 綜合現金流量，並已遵照《香港生產力促進局條例》妥 為擬備。 意見的基礎 我們已根據香港會計師公會頒佈的《香港審計準則》進 行審計。我們在該等準則下承擔的責任已在本報告「核 數師就審計綜合財務報表承擔的責任」部分進一步闡 述。根據香港會計師公會發佈的《專業會計師道德守 則》（以下簡稱「守則」），我們獨立於 貴集團，並已履 行守則中的其他專業道德責任。我們相信，我們所獲 得的審計憑證能充足及適當地為我們的審計意見提供 基礎。 生產力局管理層就綜合財務報表須承擔的責 任 生產力局管理層須根據香港會計師公會頒佈的《香港財 務報告準則》和《香港生產力促進局條例》擬備真實而 中肯的綜合財務報表，並落實其認為擬備財務報表所 必要的內部控制，以使財務報表不存在由於欺詐或錯 誤而導致的重大錯誤陳述。
3 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 RESPONSIBILITIES OF MANAGEMENT OF THE COUNCIL FOR THE CONSOLIDATED FINANCIAL STATEMENTS (continued) In preparing the consolidated financial statements, management of the Council are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management of the Council either intend to liquidate the Group or to cease operations or have no realistic alternative but to do so. The Audit Committee assists the Council members in overseeing the Group’s financial reporting process. AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Our report is made solely to you, as a body, in accordance with section 18 of the Hong Kong Productivity Council Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management of the Council. 生產力局管理層就綜合財務報表須承擔的責 任（續） 在擬備綜合財務報表時，生產力局管理層負責評估 貴 集團的持續經營的能力，並在適用情況下披露與持續 經營有關的事項，以及使用持續經營為會計基礎，除 非生產力局管理層有意將 貴集團清盤或停止經營，或 者別無其他實際的替代方案。 審計委員會協助生產力局成員履行監督 貴集團財務報 告過程的職責。 核數師就審計綜合財務報表承擔的責任 我們的目標，是對綜合財務報表整體是否不存在由於 欺詐或錯誤而導致的重大錯誤陳述獲取合理保證，並 出具包括我們意見的核數師報告。本報告是根據《香港 生產力促進局條例》第18條僅向全體成員報告。除此 以外，本報告不可用作其他用途。我們不會就本報告 的內容向任何其他人士負上或承擔任何責任。 合理保證是高水平的保證，但不能保證按照《香港審計 準則》進行的審計，在某一重大錯誤陳述存在時總能發 現。錯誤陳述可以由欺詐或錯誤引起，如果合理預期 它們單獨或滙總起來可能影響財務報表使用者依賴綜 合財務報表所作出的經濟決定，則有關的錯誤陳述可 被視作重大。 在根據《香港審計準則》進行審計的過程中，我們運用 了專業判斷，保持了專業懷疑態度。我們亦： • 識別和評估由於欺詐或錯誤而導致綜合財務報表 存在重大錯誤陳述的風險，設計及執行審計程序 以應對這些風險，以及獲取充足和適當的審計憑 證，作為我們意見的基礎。由於欺詐可能涉及串 謀、偽造、蓄意遺漏、虛假陳述，或淩駕於內部 控制之上，因此未能發現因欺詐而導致的重大錯 誤陳述的風險高於未能發現因錯誤而導致的重大 錯誤陳述的風險。 • 瞭解與審計相關的內部控制，以設計適當的審計 程序，但目的並非對 貴集團內部控制的有效性 發表意見。 • 評價生產力局管理層所採用會計政策的恰當性及 作出會計估計和相關披露的合理性。
4 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (continued) • Conclude on the appropriateness of the Council’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. BDO Limited Certified Public Accountants Yu Tsui Fong Practising Certificate Number P05440 Hong Kong, 20 July 2023 核數師就審計綜合財務報表承擔的責任（續） • 對生產力局管理層採用持續經營會計基礎的恰當 性作出結論。根據所獲取的審計憑證，確定是否 存在與事項或情況有關的重大不確定性，從而 可能導致對 貴集團的持續經營能力產生重大疑 慮。如果我們認為存在重大不確定性，則有必要 在核數師報告中提請使用者注意綜合財務報表中 的相關披露。假若有關的披露不足，則我們應當 發表非無保留意見。我們的結論是基於核數師報 告日止所取得的審計憑證。然而，未來事項或情 況可能導致 貴集團不能持續經營。 • 評價綜合財務報表的整體列報方式、結構和內 容，包括披露，以及綜合財務報表是否中肯反映 相關交易和事項。 • 就 貴集團內實體或業務活動的財務信息獲取充 足、適當的審計憑證，以便對綜合財務報表發表 意見。我們負責集團審計的方向、監督和執行。 我們為審計意見承擔全部責任。 除其他事項外，我們與審計委員會溝通了計劃的審計 範圍、時間安排、重大審計發現等，包括我們在審計 中識別出內部控制的任何重大缺陷。 香港立信德豪會計師事務所有限公司 執業會計師 余翠芳 執業証書號碼：P05440 香港，2023年7月20日
5 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 綜合財務狀況表 Consolidated Statement of Financial Position 2023年3月31日 31 March 2023 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 非流動資產 Non-current assets 物業、廠房和設備 Property, plant and equipment 6 191,696 186,753 無形資產 Intangible assets 7 13,643 9,492 使用權資產 Right-of-use assets 13 569 861 205,908 197,106 流動資產 Current assets 應收賬款及其他流動資產 Accounts receivable and other current assets 9 279,567 229,706 現金、銀行存款及定期存款 Cash, bank balances and fixed deposits 10 1,996,984 1,715,170 2,276,551 1,944,876 流動負債 Current liabilities 應付賬款及其他流動負債 Accounts payable and other current liabilities 11 1,849,725 1,544,750 租賃負債 Lease liabilities 14 533 461 應付稅項 Tax payable 23(c) 46 162 1,850,304 1,545,373 流動資產淨值 Net current assets 426,247 399,503 總資產減流動負債 Total assets less current liabilities 632,155 596,609 非流動負債 Non-current liabilities 租賃負債 Lease liabilities 14 103 466 淨資產 Net assets 632,052 596,143 總資金 Total funds 生產力局應佔資本資助金及儲備 Capital subvention fund and reserves attributable to the Council 630,049 594,137 非控股權益 Non-controlling interests 15(d) 2,003 2,006 非控股權益 總資金 Total funds 15 632,052 596,143 生產力局於2023年7月20日核准並許可發出。 Approved and authorised for issue by the Council on 20 July 2023. Sunny Tan Emil Yu Chen-on 陳祖恒 于健安 主席 副主席 Chairman Deputy Chairman
6 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 財務狀況表 Statement of Financial Position 截至2023年3月31日止年度 Year ended 31 March 2023 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 非流動資產 Non-current assets 物業、廠房和設備 Property, plant and equipment 6 190,999 186,030 無形資產 Intangible assets 7 13,627 9,459 使用權資產 Right-of-use assets 13 424 847 於附屬公司的投資 Investments in subsidiaries 8 18,722 18,722 223,772 215,058 流動資產 Current assets 應收賬款及其他流動資產 Accounts receivable and other current assets 9 272,188 225,526 應收附屬公司款項 Amounts due from subsidiaries 12 1,238 1,276 現金、銀行存款及定期存款 Cash, bank balances and fixed deposits 10 1,963,741 1,686,493 2,237,167 1,913,295 流動負債 Current liabilities 應付賬款及其他流動負債 Accounts payable and other current liabilities 11 1,838,280 1,538,262 應付附屬公司款項 Amounts due to subsidiaries 12 11,685 12,024 租賃負債 Lease liabilities 14 466 443 1,850,431 1,550,729 流動資產淨值 Net current assets 386,736 362,566 總資產減流動負債 Total assets less current liabilities 610,508 577,624 非流動負債 Non-current liabilities 租賃負債 Lease liabilities 14 – 466 淨資產 Net assets 610,508 577,158 總資金 Total funds 15 610,508 577,158 生產力局於2023年7月20日核准並許可發出。 Approved and authorised for issue by the Council on 20 July 2023. Sunny Tan Emil Yu Chen-on 陳祖恒 于健安 主席 副主席 Chairman Deputy Chairman
7 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 綜合資金變動表 Consolidated Statement of Changes in Funds 截至2023年3月31日止年度 Year ended 31 March 2023 歸屬於生產力局 Attributable to the Council 資本 資助金 Capital Subvention Fund 收入 資助儲備 Revenue reserve 換算儲備 Exchange reserve 總額 Total 非控股權益 Noncontrolling interests 資金總額 Total Funds 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 於2021年4月1日的結餘 At 1 April 2021 105,610 432,713 2,234 540,557 1,713 542,270 年內盈餘 Surplus for the year – 59,584 – 59,584 209 59,793 年內其他全面收益： Other comprehensive income for the year: 換算中華人民共和國 （「中國」）業務賬目的 匯兌差異 Exchange difference on translation of financial statements of operations in the People’s Republic of China (“PRC”) – – 921 921 84 1,005 年內全面收益總額 Total comprehensive income for the year – 59,584 921 60,505 293 60,798 資本資助金變動（附註15(a)） Movement in capital subvention fund (note 15(a)) (6,925) – – (6,925) – (6,925) 於2022年3月31日的結餘 At 31 March 2022 98,685 492,297 3,155 594,137 2,006 596,143 於2022年4月1日的結餘 At 1 April 2022 98,685 492,297 3,155 594,137 2,006 596,143 年內盈餘 Surplus for the year – 43,734 – 43,734 186 43,920 年內其他全面收益： Other comprehensive income for the year: 換算中國業務賬目的匯兌差異 Exchange difference on translation of financial statements of operations in the PRC – – (2,106) (2,106) (189) (2,295) 年內全面收益總額 Total comprehensive income for the year – 43,734 (2,106) 41,628 (3) 41,625 資本資助金變動（附註15(a)） Movement in capital subvention fund (note 15(a)) (5,716) – – (5,716) – (5,716) 於2023年3月31日的結餘 At 31 March 2023 92,969 536,031 1,049 630,049 2,003 632,052
8 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 綜合收支賬目 Consolidated Income and Expenditure Account 截至2023年3月31日止年度 Year ended 31 March 2023 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 收入 Income 經常性活動的政府資助 Government subvention for recurrent activities 16 239,283 235,771 服務收入 Service income 17 752,028 666,208 其他收入 Other income 18 22,010 20,648 1,013,321 922,627 支出 Expenditure 職員薪俸 Staff emoluments 19 (482,302) (448,968) 其他支出 Other expenses 22 (492,648) (420,621) 除稅前盈餘 Surplus before tax 38,371 53,038 所得稅 Income tax expense 23(a) (167) (170) 38,204 52,868 從資本資助金轉入 Transfer from capital subvention fund 15(a) 5,716 6,925 年內盈餘 Surplus for the year 43,920 59,793 歸屬於： Attributable to: 生產力局 The Council 15(b) 43,734 59,584 非控股權益 Non-controlling interests 15(d) 186 209 43,920 59,793
9 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 綜合全面收益表 Consolidated Statement of Comprehensive Income 截至2023年3月31日止年度 Year ended 31 March 2023 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 年內盈餘 Surplus for the year 43,920 59,793 其他全面收益 Other comprehensive income 可能於其後重新歸類至收支賬目的 其他全面收益： Other comprehensive income that may be reclassified to income and expenditure account in subsequent periods: 換算中華人民共和國業務賬目的 匯兌差異 Exchange differences on translation of financial statements of operations in the People’s Republic of China (2,295) 1,005 年內其他全面收益（稅後） Other comprehensive income for the year, net of tax (2,295) 1,005 年內全面收益額 Total comprehensive income for the year 41,625 60,798 歸屬於： Attributable to: 生產力局 The Council 41,628 60,505 非控股權益 Non-controlling interests (3) 293 41,625 60,798
10 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 全面收益表 Statement of Comprehensive Income 截至2023年3月31日止年度 Year ended 31 March 2023 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 收入 Income 經常性活動的政府資助 Government subvention for recurrent activities 16 239,283 235,771 服務收入 Service income 17 719,001 633,746 其他收入 Other income 18 21,619 20,280 979,903 889,797 支出 Expenditure 職員薪俸 Staff emoluments 19 (473,405) (440,548) 其他支出 Other expenses 22 (473,148) (399,883) 除稅前盈餘 Surplus before tax 33,350 49,366 所得稅 Income tax expenses 23(a) – – 33,350 49,366 從資本資助金轉入 Transfer from capital subvention fund 15(a) 5,716 6,925 年內盈餘及全面收益 Surplus and total comprehensive income for the year 15(b) 39,066 56,291
11 綜合現金流量表 Consolidated Statement of Cash Flows 截至2023年3月31日止年度 Year ended 31 March 2023 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 2023 2022 附註 港幣千元 港幣千元 Notes HK$’000 HK$’000 經營活動產生的現金流量 Cash flows from operating activities 除稅前盈餘 Surplus before tax 38,371 53,038 調整項： Adjustments for: 利息收入 Interest income 18 (6,518) (817) 租賃負債之利息 Interest expense on lease liabilities 22 32 44 物業、廠房和設備的出售虧損 Loss on disposal of property, plant and equipment 22 5,187 114 無形資產的出售虧損 Loss on disposal of intangible asset 22 4 – 折舊 Depreciation 22 37,326 41,480 攤銷 Amortisation 22 7,048 4,594 信貸虧損撥備 Provision for expected credit losses 9(c) (141) 1,212 營運資金變動前之經營盈餘 Operating surplus before working capital changes 81,309 99,665 應收賬款及其他流動資產（增加）╱ 減少 (Increase)/decrease in accounts receivable and other current assets (50,070) 31,946 受限現金增加 Increase in restricted cash (245,643) (451,926) 應付賬款及其他流動負債增加 Increase in accounts payable and other current liabilities 306,563 527,222 經營產生的現金 Cash generated from operations 92,159 206,907 已付中國企業所得稅 PRC corporate income tax paid 23(c) (271) (228) 經營活動產生的現金流量淨額 Net cash from operating activities 91,888 206,679 投資活動產生的現金流量 Cash flows from investing activities 已收利息 Interest received 6,518 817 新增三個月以上定期存款 Increase in fixed deposits with original maturities over 3 months when placed (600,677) (321,428) 三個月以上定期存款到期所得款項 Proceeds from matured fixed deposits with original maturities over 3 months when placed 475,477 337,590 出售物業、廠房和設備所得款項 Proceeds from disposal of property, plant and equipment 14 786 購買物業、廠房和設備 Purchase of property, plant and equipment (47,047) (30,609) 購買無形資產 Purchase of intangible assets (11,206) (5,690) 投資活動使用的現金流量淨額 Net cash used in investing activities (176,921) (18,534) 融資活動現金流量 Cash flows from financing activities 償還租賃負債 Lease payments 14 (520) (565) 融資活動使用的現金流量淨額 Net cash used in financing activities (520) (565) 現金及現金等價物（減少）╱增加淨額 Net (decrease)/increase in cash and cash equivalents (85,553) 187,580 現金及現金等價物期初餘額 Cash and cash equivalents at beginning of year 254,528 66,095 匯率變動的影響 Effect of foreign exchange rate changes (3,669) 853 現金及現金等價物期末餘額 Cash and cash equivalents at end of year 10 165,306 254,528
12 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 綜合財務報表附註 Notes to the Consolidated Financial Statements 截至2023年3月31日止年度 Year ended 31 March 2023 1. COUNCIL AND GROUP INFORMATION The Council is a subvented body corporate established in 1967 under the Hong Kong Productivity Council Ordinance. The address of its registered office and principal place of operation is at HKPC Building, 78 Tat Chee Avenue, Kowloon, Hong Kong. The principal activities of the Council and its subsidiaries (together referred to as the “Group”) are to promote increased productivity, encourage the more efficient utilisation of resources, and to advise measures designed to increase productivity via development or dissemination of programmes, methods or techniques for the business sectors in Hong Kong. Information about subsidiaries Particulars of the Council’s subsidiaries are as follows: 1. 生產力局和集團資訊 香港生產力促進局（「生產力局」）是一家政府資助機 構，於1967年根據《香港生產力促進局條例》成立。生 產力局註冊辦事處和主要經營地點的地址為香港九龍 達之路78號生產力大樓。 生產力局及其附屬公司（統稱「集團」）的主要業務是促 進提高生產力、鼓勵更有效地利用資源，並通過開發 或傳播活動、方法或技術，提出旨在提高本港工商業 生產力的措施。 附屬公司資訊 生產力局附屬公司的詳情如下： 名稱 Name 註冊成立及 營運地點 Place of incorporation and operation 已發行及 註冊資本 Particulars of issued and registered capital 集團實際 權益 Group’s effective interest 由生產 力局持有 Held by the Council 由附屬 公司持有 Held by subsidiaries 主要業務 Principal activities 生產力科技 （控股）有限公司 HKPC Technology (Holdings) Company Limited 香港 Hong Kong 港幣10,000元 HK$10,000 100% 100% – 香港生產力促進局專 利項目成果商品化 Commercialisation of patents project deliverables of HKPC 生產力 （控股）有限公司 Productivity (Holdings) Limited 香港 Hong Kong 港幣20,000,000元 HK$20,000,000 100% 100% – 投資控股 Investment holding 生產力（東莞） 諮詢有限公司 Productivity (Dongguan) Consulting Co. Ltd. 中國 PRC 港幣5,000,000元 HK$5,000,000 100% – 100% 顧問及培訓服務 Consultancy and training services 生產力（深圳） 諮詢有限公司 Productivity (Shenzhen) Consulting Co. Ltd. 中國 PRC 港幣1,610,000元 HK$1,610,000 100% – 100% 顧問及培訓服務 Consultancy and training services 深圳深港生產力基地 有限公司 Shenzhen SZ-HK Productivity Foundation Co. Ltd. 中國 PRC 人民幣1,540,000元 RMB1,540,000 64.94% – 64.94% 顧問及培訓服務 Consultancy and training services 深圳深港生產力 基地培訓中心 Shenzhen SZ-HK Productivity Foundation Training Institute 中國 PRC 人民幣50,000元 RMB50,000 64.94% – 100% 培訓服務 Training services
13 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 1. COUNCIL AND GROUP INFORMATION (continued) Agreement related to Hong Kong Industrial Artificial Intelligence and Robotics Centre Limited (“FLAIR”) FLAIR was incorporated as a company limited by guarantee with the Council as the sole member. FLAIR aims to develop innovative solutions on artificial intelligence and robotics technologies to facilitate the intelligent manufacturing for Hong Kong enterprises. Although the Council is the sole member of FLAIR, the Council has not consolidated the results of FLAIR since under the terms of the agreement entered into with the Government, the Council is not exposed to, and does not have the rights or the power to affect variable returns from its involvement with FLAIR. Hong Kong Productivity Council Shenzhen Innovation and Technology Centre (Futian) (“SITC”) SITC was formed as an institution with the Council as one of the founders of SITC. SITC aims to provide non-profit making public services relating to the application of innovation and technology and support the development of the Greater Bay Area. According to the relevant law and regulations of the People’s Republic of China, an institution has no shareholders or members, accordingly no profits can be distributed to the Council. As the Council is not exposed to, and does not have the rights or the power to affect variable returns from its involvement with SITC, the Council has not consolidated the results of SITC. 2. ADOPTION OF HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (a) Adoption of new/revised HKFRSs – Effective 1 April 2022 Amendments to Hong Kong Accounting Standards (“HKAS”) 16 Property, Plant and Equipment – Proceeds before Intended Use Amendments to HKAS 37 Onerous Contracts – Cost of Fulfilling a Contract Amendments to HKFRS 3 Reference to the Conceptual Framework Annual Improvements to HKFRSs 2018 – 2020 Amendments to HKFRS 1 – First-time Adoption of HKFRS; Amendments to HKFRS 9 – Financial Instruments; Amendments to HKAS 41 – Agriculture; Illustrative Examples Accompanying HKFRS 16 The new or revised HKFRSs that are effective from 1 April 2022 did not have any material impact on the Council’s accounting policies. 1. 生產力局和集團資訊（續） 與香港工業人工智能及機械人研發中心（“FLAIR”） 的相關協議 FLAIR是一家擔保有限公司，而生產力局則為FLAIR的唯 一成員。FLAIR致力於開發創新人工智能與機械人解決 方案，促進香港企業發展智能製造。 儘管生產力局是FLAIR的唯一成員，但根據與政府簽訂 的協議條款，生產力局不會享有可變回報的權益，並 不能透過其對FLAIR的權利及權力影響此等回報。因此 生產力局並未合併FLAIR的報表。 香港生產力促進局深圳創新及技術中心（福田） （“SITC”） SITC是一個事業法人單位，而生產力局則為SITC的創辦 單位之一。SITC致力於提供創新科技應用相關的非牟利 公共服務及推進大灣區的發展。 根據中華人民共和國有關法律法規，事業法人單位是 沒有股東或成員，因此不得向生產力局分配利潤。由 於生產力局不會享有可變回報的權益，並不能透過其 對SITC的權利及權力影響此等回報。因此生產力局並 未合併SITC的報表。 2. 應用香港財務報告準則（「香港財務報 告準則」） (a) 應用新訂╱經修訂香港財務報告準則 – 於 2022年4月1日生效 香港會計準則第16號 之修訂 物業、廠房及設備 – 作預期 用途前的所得款項 香港會計準則第37號 之修訂 虧損合約 – 履行合約之成本 香港財務報告準則 第3號之修訂 參考概念框架 香港財務報告準則 2018年至2020年 之年度改進 香港財務報告準則第1號 – 首次採用香港財務報告準 則、香港財務報告準則第 9號 – 金融工具、香港會計 準則第41號 – 農業及香港 財務報告準則第16號 – 說 明性案例的修訂 於2022年4月1日生效的新訂或經修訂香港財務報告準 則對生產力局的會計政策並無重大影響。
14 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 2. ADOPTION OF HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (continued) (b) New or amended HKFRSs that have been issued but are not yet effective The following new or amended HKFRSs, potentially relevant to the Group’s financial statements, have been issued, but are not yet effective and have not been early adopted by the Group. Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies1 Amendments to HKAS 8 Definition of Accounting Estimate1 HKFRS 17 Insurance Contracts and the related Amendments1 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current2 Amendments to HKAS 1 Non-current Liabilities with Covenants2 Amendments to HKAS 12 Deferred Tax Related to Assets and Liabilities arising from a Single Transaction1 Amendment to HKFRS 16 Lease Liability in a Sale and Leaseback2 1 Effective for annual periods beginning on or after 1 January 2023 2 Effective for annual periods beginning on or after 1 January 2024 During the year ended 31 March 2023, the Group performed a preliminary assessment on the impact of the adoption of these issued but not yet effective HKFRSs, and expected no significant impact to the Group’s results of operations and financial position upon adoption. 3. BASIS OF PREPARATION (a) Statement of compliance These financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) (which include all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards and Interpretations) issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Productivity Council Ordinance. (b) Basis of preparation of financial statements These financial statements have been prepared on a going concern basis, under the historical cost convention and are presented in Hong Kong dollars (“HK$”) and all values are rounded to the nearest thousand except where otherwise indicated. 2. 應用香港財務報告準則（「香港財務報 告準則」） （續） (b) 已頒佈但尚未生效之新訂或經修訂香港財 務報告準則 下列可能與本集團財務報表有關的新訂或經修訂香港 財務報告準則已經發布但尚未生效，亦未由本集團提 早採用。 香港會計準則第1號及 香港財務報告準則 實務公告第2號之修訂 會計政策的披露1 香港會計準則第8號 之修訂 會計估計的定義1 香港財務報告準則 第17號 保險合同及相關修訂1 香港會計準則第1號 之修訂 將負債分類為流動或非流動2 香港會計準則第1號 之修訂 附有契約的非流動負債2 香港會計準則第12號 之修訂 與單項交易產生的資產和負 債相關的遞延所得稅1 香港財務報告準則 第16號之修訂 售後回租中的租賃責任2 1 於2023年1月1日或之後開始之年度期間生效 2 於2024年1月1日或之後開始之年度期間生效 截至2023年3月31日止年度，本集團對採用這些已發 布但尚未生效的香港財務報告準則的影響進行了初步 評估，並預計在採用時不會對本集團的經營業績和財 務狀況產生重大影響。 3. 編製基準 (a) 遵例聲明 本財務報表是按照香港會計師公會頒佈的香港財務報 告準則（包括所有香港財務報告準則、香港會計準則及 詮釋）和香港生產力促進局條例編製。 (b) 財務報表的編制基準 本財務報表按照歷史成本法在持續經營的基礎上編 製。除另有所指外，本財務報表以港幣呈列，所有數 值以四捨五入法計至最接近千位。
15 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 3. BASIS OF PREPARATION (continued) (c) Basis of consolidation The consolidated financial statements include the financial statements of the Council and its subsidiaries (collectively referred to as the “Group”). A subsidiary is an entity (including a structured entity), directly or indirectly, controlled by the Council. Control is achieved when the Council has power over the investee, is exposed or has rights to variable returns from its involvement with the investee, and has the ability to affect those returns through its power over the investee (i.e., existing rights that give the Group the current ability to direct the relevant activities of the investee). The financial statements of the subsidiaries are prepared for the same reporting period as the Council, using consistent accounting policies. The results of subsidiaries are consolidated from the date on which the Group obtains control, and continue to be consolidated until the date that such control ceases. Income and expenditure and each component of other comprehensive income are attributed to the Council and to the non-controlling interests, even if this results in the noncontrolling interests having a deficit balance. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. If the Group loses control over a subsidiary, it derecognises (i) the assets (including goodwill) and liabilities of the subsidiary, (ii) the carrying amount of any non-controlling interest and (iii) the cumulative translation differences recorded in equity; and recognises (i) the fair value of the consideration received, (ii) the fair value of any investment retained and (iii) any resulting surplus or deficit in the income and expenditure account. The Group’s share of components previously recognised in other comprehensive income is reclassified to the income and expenditure account or retained profits, as appropriate, on the same basis as would be required if the Group had directly disposed of the related assets or liabilities. In the Council’s statement of financial position, investment in subsidiaries is stated at cost less impairment losses. 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable directly or indirectly to the Council, and in respect of which the Group has not agreed any additional terms with the holders of those interests which would result in the Group as a whole having a contractual obligation in respect of those interests that meets the definition of a financial liability. For each business combination, the Group can elect to measure any non-controlling interests either at fair value or at their proportionate share of the subsidiary’s net identifiable assets. 3. 編製基準（續） (c) 綜合賬目之基準 綜合財務報表包括生產力局及其附屬公司（統稱「集 團」）的財務報表。附屬公司指由生產力局直接或間接 控制的實體（包括結構性實體）。當集團可從其對被投 資方的參與中取得各種收益，或有權取得此類收益， 且有能力通過其對被投資方的控制權影響此類收益（即 賦予集團當前指揮被投資方之相關活動的能力的現有 權利），則集團取得控制權。 附屬公司的財務報表編製的報告日期與生產力局相 同，且採用相同會計原理進行編製。附屬公司的財務 報表結果從集團獲取控制權之日起合併，至控制權停 止之日結束。 收支和其他全面收益的各組成部分歸屬於生產力局和 非控股權益，即使能導致非控股權益產生虧損。所有 集團內資產和負債、權益、收入、支出和集團成員機 構之間的交易相關的現金流均在合併時全額抵銷。 如果集團失去對附屬公司的控制權，則其終止確認以 下內容(i)附屬公司的資產（包括商譽）和負債，(ii) 任何 非控股權益的賬面金額，和(iii)計入權益的累積折算差 額；並確認(i)收到的代價的公允價值，(ii) 任何保留投 資的公允價值，和(iii)於收支賬目產生的任何盈餘或虧 損。集團之前計入其他全面收益的組成成分份額將被 適當重分類進損益或留存利潤，且與集團直接出售相 關資產或負債時所要求的依據相同。 生產力局財務狀況表所示於附屬公司的投資，是按成 本減去減值虧損後入賬。 4. 重要會計政策概要 (a) 非控股權益 非控股權益是指附屬公司中並非直接或間接由生產力 局享有的權益份額，而本集團並沒有與這些權益的持 有人訂立任何額外條款，從而有可能導致本集團整體 就這些權益負有符合金融負債定義的合約責任。對於 企業合併，本集團可選擇按照公允價值或按比例應佔 附屬公司可辨認淨資產份額，對任何非控股權益進行 計量。
16 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (a) Non-controlling interests (continued) Non-controlling interests are presented in the consolidated statement of financial position within total funds, separately from funds attributable to the Council. Non-controlling interests in the results of the Group are presented on the face of the consolidated income and expenditure account and the consolidated statement of comprehensive income as an allocation of the total surplus or deficit and total comprehensive income for the year between non-controlling interests and the Council. Changes in the Group’s interests in a subsidiary that do not result in a loss of control are accounted for as reserve transactions, whereby adjustments are made to the amounts of controlling and non-controlling interests within consolidated total funds to reflect the change in relative interests, but no adjustments are made to goodwill and no gain or loss is recognised. (b) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using the straight-line method over their estimated useful lives as follows: Hong Kong Productivity Council Building (“HKPC Building”) 50 years Leasehold improvements – Office 10 years – Non-office 3 years Furniture and equipment 3 to 10 years Both the useful life of an asset and its residual value, if any, are reviewed annually. The gain or loss arising from the retirement or disposal of an item of property, plant and equipment is determined as the difference between the net disposal proceeds and the carrying amount of the item and is recognised in the income and expenditure account on the date of retirement or disposal. (c) Intangible assets Intangible assets comprise computer software. Computer software costs are capitalised on the basis of the costs incurred to acquire and bring to use the specific software and are stated in the statement of financial position at cost less accumulated amortisation and impairment losses. Amortisation of computer software is charged to the income and expenditure account on a straight-line basis over the assets’ estimated useful lives of 3 years. 4. 重要會計政策概要（續） (a) 非控股權益（續） 非控股權益在綜合財務狀況表的資金項目中列示，並 與生產力局應佔的資金分開列示。集團業績內的非控 股權益，在綜合收支賬目和綜合全面收益表中列示為 年內盈利或虧損總額及全面收益總額於非控股權益及 生產力局之間的分配。集團於附屬公司的權益變動， 如不會導致喪失控制權，便會按儲備交易列賬，並在 綜合總資金項目中調整控股及非控股權益的數額，以 反映相對權益的變動，但不會調整商譽，亦不會確認 損益。 (b) 物業、廠房和設備 物業、廠房及設備乃按成本減累計折舊及任何減值虧 損列賬。 物業、廠房和設備的折舊是將固定資產的成本減去任 何估計剩餘價值，以下的估計可用年限內以直線法撇 銷計算： 香港生產力促進局大樓（「生產力大樓」） 50年 租賃樓宇改善工程 – 辦公室 10年 – 非辦公室 3年 傢俱及設備 3至10年 生產力局會每年審閱固定資產的可用年限和任何殘值。 報廢或出售物業、廠房和設備所產生的收益或虧損是 以出售所得款項淨額與該資產的賬面金額之間的差額 釐定，並於報廢或出售日在收支賬目中確認。 (c) 無形資產 無形資產包括電腦軟件。所購入電腦軟件之成本按購 入及使用該特定軟件所產生的成本為基準資本化，並 按成本減累計攤銷及減值虧損於財務狀況表列賬。電 腦軟件之攤銷乃按資產估計可使用的3年年期於收支賬 目中以直線法扣除。
17 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (d) Leases The Group as a lessee A contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost (which comprises the initial measurement of lease liabilities, initial direct costs, reinstatement costs, any payments made at or before the commencement date less any lease incentives received), and subsequently at cost less any accumulated depreciation and impairment losses. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the lessee’s incremental borrowing rate is used. Generally, the Group uses its incremental borrowing rate as the discount rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. Payments associated with short-term leases (i.e., leases with a lease term of 12 months or less) and low value leases are recognised on a straight-line basis as expenses in the income and expenditure account. The Group as a lessor Rental income is recognised in the income and expenditure account on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised as an expense on a straight-line basis over the lease term. 4. 重要會計政策概要（續） (d) 租賃 本集團作為承租人 倘合約為換取代價而給予在一段時間內控制可識別資 產使用的權利，則該合約是租賃或包含租賃。 本集團於租賃開始日期確認使用權資產及租賃負債。 使用權資產最初以成本（包括租賃負債初始計量、初期 直接成本、修復費用、起租日或之前的已付款減已收 取的租賃優惠）計量，然後按成本減任何累計折舊及減 值計量。使用權資產以直線法按其可使用年期或租期 （以較短者為準）折舊。 租賃負債最初以起租日當天的未付租賃付款的現值計 量、並按租賃隱含利率折現，或如該利率不能容易確 定，則按承租人的增量借款利率折現。本集團一般會 使用其增量借款利率作為折現率。其後，租賃負債將 隨其利息成本而增加以及支付租賃付款而減少。 短期租賃（租期12個月或以下的租賃）及低價值租賃的 相關付款，按直線法列支入收支帳目中。 本集團作為出租人 經營租賃之租金收入乃按有關租賃協議之租期以直線 法於收支帳目中確認。為協商及安排協議的初始直接 成本乃加至租賃資產之賬面值並於租期以直線法攤銷。
18 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (e) Impairment of assets (i) Impairment of investment in equity securities Investments in equity securities that are stated at cost or amortised cost are reviewed at the end of each reporting period to determine whether there is objective evidence of impairment, which includes observable data that comes to the attention of the Group about one or more of the following loss events: – Significant financial difficulty of the investee; – A breach of contract, such as a default or delinquency in interest or principal payments by the investee; – It becoming probable that the investee will enter bankruptcy or other financial reorganisation; – Significant changes in the technological, market, economic or legal environment that have an adverse effect on the investee; and – A significant or prolonged decline in the fair value of an investment in the investee below its cost. For investments in subsidiaries and an associate (including those recognised using the equity method), the impairment loss is measured by comparing the recoverable amount of the investment with its carrying amount. The impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount in accordance with note 4(e)(iii). (ii) Impairment of accounts receivable and contract assets The Group assesses an allowance for expected credit losses (“ECL”) for all debt instruments stated at cost or amortised cost. ECL are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. 4. 重要會計政策概要（續） (e) 資產減值 (i) 權益證券投資的減值 本集團在每報告期末日審閱按成本或攤銷成本入賬的 權益證券投資，以確定是否有客觀的減值證據。客觀 的減值證據包括集團注意到有關以下一宗或多宗損失 事件的可觀察資訊： – 投資者出現重大的財務困難； – 違反合約，如投資者拖欠或未履行利息或本金付 款； – 投資者很可能面臨破產或其他財務重組； – 技術、市場、經濟或法律環境出現對投資者構成 負面影響的重大變動；以及 – 投資者投資的公允價值顯著或長期跌至低於成 本。 對於附屬公司及聯營公司的投資（包括按權益法確認的 投資），減值虧損按該投資的可收回數額與其賬面金額 作比較而計量。如果按附註4(e)(iii) 用以釐定可收回數 額的估計數額出現了正面的變化，有關的減值虧損便 會轉回。 (ii) 應收賬款及合約資產的減值 本集團確認對所有按成本或攤銷成本入賬的債務工具 作預期信貸虧損的撥備。預期信貸虧損乃基於根據合 約到期的合約現金流量與本集團預期收取的所有現金 流量之間的差額而釐定，並以原實際利率的近似值貼 現。預期現金流量將包括出售所持抵押的現金流量或 組成合約條款的其他信貸提升措施。
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