31 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 8. INVESTMENTS IN SUBSIDIARIES Particulars of the Council’s subsidiaries as at the reporting date are disclosed in note 1. 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS 8. 於附屬公司的投資 生產力局 The Council 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 非上市股份，按成本值計算 Unlisted shares, at cost 20,010 20,010 減：減值虧損 Less: Impairment loss (1,288) (1,288) 於3月31日 At 31 March 18,722 18,722 生產力局附屬公司截至本報告期末的詳情在財務報告 附註1中予以披露。 9. 應收賬款及其他流動資產 集團 The Group 生產力局 The Council 2023 2022 2023 2022 港幣千元 港幣千元 港幣千元 港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 應收賬款 Accounts receivable 17,789 23,447 17,397 23,447 合約資產（附註a） Contract assets (note a) 97,516 85,514 97,314 85,504 預付款項 Prepayments 46,742 25,891 41,102 23,015 合約成本（附註b） Contract costs (note b) 68,473 50,904 68,473 50,904 按金和其他應收款項 Deposits and other receivables 50,455 45,499 49,310 44,205 280,975 231,255 273,596 227,075 減：減值（附註c） Less: Impairment (note c) (1,408) (1,549) (1,408) (1,549) 279,567 229,706 272,188 225,526
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