42 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 15. TOTAL FUNDS (continued) (a) Capital subvention fund (b) Revenue reserve This reserve was created for the purpose of recording the Group’s and the Council’s accumulated surplus or deficit. (c) Exchange reserve The exchange reserve comprises all foreign exchange differences arising from the translation of the financial statements of operations outside Hong Kong. 15. 總資金（續） (a) 資本資助金 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 98,685 105,610 轉入收支賬目 Transfer to income and expenditure account (5,716) (6,925) 於年未 At end of year 92,969 98,685 (b) 收入資助儲備 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 於年初 At beginning of year 492,297 432,713 478,473 422,182 年內盈餘 Surplus for the year 43,734 59,584 39,066 56,291 於年未 At end of year 536,031 492,297 517,539 478,473 收入資助儲備是為了記錄集團及生產力局的累計盈餘 或虧損而設立。 (c) 換算儲備 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 於年初 At beginning of year 3,155 2,234 換算中國業務財務報表的匯兌差異 Exchange differences on translation of financial statements of operations in the PRC (2,106) 921 於年未 At end of year 1,049 3,155 換算儲備包括換算香港境外業務財務報表而產生的所 有匯率差額。
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