Page 34 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

8.於附屬公司的投資 8. INVESTMENTS IN SUBSIDIARIES

生產力局
The Council

2025 2024
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 Particulars of the Council's subsidiaries as at the reporting date
附註1中予以披露。 are disclosed in note 1.

9.應收賬款及其他流動資產 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS

集團 生產力局
The Group The Council

2025 2024 2025 2024
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 11,000 16,869 10,945 16,533
合同資產（附註a） Contract assets (note a) 156,004 113,827 155,886 113,014
預付款項 Prepayments 30,611 50,000 25,379 43,282
合約成本(附註b) Contract costs (note b) 58,390 69,845 58,390 69,845
按金和其他應收款項 Deposits and other
receivables 154,624 77,726 153,171 77,682
410,629 328,267 403,771 320,356
減：減值(附註c) Less: Impairment (note c) (1,874) (1,549) (1,874) (1,549)
408,755 326,718 401,897 318,807

於2023年4月1日，集團和生產力局的應收賬款餘額 The balance of accounts receivable at 1 April 2023 for the Group
分別為港元17,789,000和港元17,397,000。 and the Council were HK$17,789,000 and HK$17,397,000
respectively.

(a) 合同資產 (a) Contract assets

集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000

合約資產產生於 Contract assets arising from
顧問服務 Consultancy 155,710 113,315
培訓 Training 247 492
製造業支援服務 Manufacturing support 47 20

合約資產總額 Total contract assets 156,004 113,827

32 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25