Page 35 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

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

(a) 合約資產（續） (a) Contract assets (Continued)

生產力局
The Council

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 155,592 112,502
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 155,886 113,014

合約資產初步就提供顧問服務，培訓，製造業支援服 Contract assets are initially recognised for revenue earned from
務，展覽會及考察團所賺取之收入而確認，因收取代 consultancy, training and manufacturing support as the receipt of
conditional
is
consideration
completion
of
on
successful
價是以成功完成履約義務為條件。於完成履約義務 performance obligations. Upon completion of performance
後，確認為合約資產之收入之金額會重新分類為應收 obligations, the amounts recognised as contract assets are
reclassified to accounts receivable.
賬款。
於2023年4月1日，集團和生產力局的合約資產餘額 The balance of contract assets at 1 April 2023 for the Group and
分別為港元97,516,000和港元97,314,000。 the Council were HK$97,516,000 and HK$97,314,000
respectively.
於報告日預計收回合約資產的時間如下： The expected timing of recovery of the contract assets at the reporting
date is as follows:

集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
一年內 Within one year 92,273 87,927
第二年至第五年 More than one year and up to five years 63,731 25,900
合約資產總額 Total contract assets 156,004 113,827

生產力局
The Council

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
一年內 Within one year 92,155 87,113
第二年至第五年 More than one year and up to five years 63,731 25,901

合約資產總額 Total contract assets 155,886 113,014

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 33