52 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 25. FINANCIAL INSTRUMENTS BY CATEGORY (continued) Financial liabilities 26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE Exposure to credit, liquidity, interest-rate and currency risks arises in the normal course of the Group’s business. The Group’s exposure to these risks and the financial risk management policies and practices used by the Group to manage these risks are described below: (a) Credit risk The Group’s credit risk is primarily attributable to bank balances, fixed deposits, contract assets and accounts receivable. Management has a credit policy in place and exposure to credit risks are monitored on an ongoing basis. 25. 按類別劃分的金融工具（續） 金融負債 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 以攤銷成本計量的金融負債 Financial liabilities at amortised cost 包括在應付賬款及其他流動負債 之財務負債（附註11） Financial liabilities included in accounts payable and other current liabilities (note 11) 1,542,755 1,265,827 1,539,707 1,263,794 租賃負債（附註14） Lease liabilities (note 14) 636 927 466 909 應付附屬公司款項 Amounts due to subsidiaries – – 11,685 12,024 1,543,391 1,266,754 1,551,858 1,276,727 26. 金融風險管理及公允價值 集團在正常業務過程中會產生信貸、流動資金、利率 及外幣風險。這些風險是按照集團的財務管理政策及 原則加以管理，具體如下： (a) 信貸風險 集團的信貸風險主要來自銀行存款、定期存款、合約 資產及應收賬款。管理層已制定信貸政策，並且持續 監控信貸風險額度。
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