59 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 26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE (continued) (c) Interest rate risk The Council considers that there is no significant exposure to interest rate risk. (d) Currency risk The Council considers that there is no significant exposure to currency risk. (e) Capital management The Group defines “capital” as including all components of total funds. Trading balances that arise as a result of trading transactions with other group companies are not regarded by the Group as capital. The Group’s primary objectives when managing capital are to safeguard the Group’s ability to continue as a going concern and to enable the Group to meet its liabilities as they fall due for the foreseeable future. The Group’s capital structure is regularly reviewed and managed with due regard to the capital management practices of the Group. Neither the Council nor its subsidiaries are subject to externally imposed capital requirement in the current and prior years. 27. RELATED PARTY TRANSACTIONS In addition to the transactions and balances disclosed elsewhere in these financial statements, the Group entered into the following related party transactions during the year: Council Membership of the Council is appointed by the Chief Executive of the Government. The Government has significant influence over the Council, and transactions between the Council and the Government are considered to be related party transactions and are identified separately in these financial statements. During the year, the Council had the following related party transactions with the Government and Council Members: 26. 金融風險管理及公允價值（續） (c) 利率風險 生產力局認為目前並無重大利率風險。 (d) 外幣風險 生產力局認為目前並無重大外幣風險。 (e) 資本管理 集團所界定的「資本」包括總資金的所有組成部分。集 團不會將因與其他集團公司進行交易業務所產生的交 易結餘視為資本。 集團管理資本的首要目標是保障集團有能力持續經 營，以及確保集團能於可見未來支付到期的負債。 集團按照集團的資本管理規定，定期審閱及管理集團 的資本結構。在本年度及以前年度，生產力局及其任 何附屬公司概無受到外來施加的資本規定所規限。 27. 關聯方交易 除本財務報表另有披露的交易及結餘外，集團曾經於 年內進行以下關聯方交易： 生產力局的理事會成員是由政府行政長官委任。由於 政府可對生產力局發揮重大影響力，故此生產力局與 政府之間的交易被視為關聯方交易，並於本賬目內分 開列示。年內，生產力局曾與政府及生產力局理事會 成員進行下列關聯方交易： 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 收取政府資助，用於經常性活動 Receipt of government subvention used for recurrent activities 239,283 235,771 政府補助 Government grant 4,252 8,951 來自政府的服務收入（附註a） Service income from the Government (note a) 203,658 187,306 來自政府資助項目的收入（附註b） Service income from government funding schemes (note b) 186,245 176,203 收入自生產力局理事會成員有關的機構 Income from entities related to members of the Council 3,336 1,289 採購自生產力局理事會成員有關的機構 Purchases from entities related to members of the Council 2,955 470
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