HKPC Independent Auditor's Report and Financial Statements 2022-2023

39 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 11. ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES (continued) (b) Provision for annual leave compensation Under the Employment Ordinance, staff members who have completed a full year of services are entitled to take at least seven days of leave (including Sundays and Public Holidays) consecutively within one calendar year. Any staff member who leaves his or her employment is entitled to annual leave compensation. She/He is entitled to receive in cash the annual leave pay earned but not utilised. Provision is made for the employees’ untaken annual leave balances at the reporting date. 12. AMOUNTS DUE FROM/TO SUBSIDIARIES Amounts due from/to subsidiaries are unsecured, non-interest bearing and repayable on demand. 11. 應付賬款及其他流動負債(續) (b) 年假補償撥備 集團和生產力局 The Group and the Council 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 於年初 At beginning of year 9,140 7,962 新增撥備 Provision made 17,848 16,436 已動用的撥備 Utilised in the year (18,215) (15,258) 於年未 At end of year 8,773 9,140 根據《僱傭條例》,服務滿一年的僱員可享有至少七天 年假(包括星期日及公眾假期),且該七天年假須為在 某一公曆年內的連續日子。如任何僱員離職,均可享 有年假補償金,即可收取已賺取但未使用的年假薪酬 補償的現金款項。年假補償撥備是為僱員在報告期末 日未使用年假的餘額而計提。 12. 應收╱付附屬公司款項 應收╱付附屬公司款項為無抵押、不帶息,可按要求 償還。