Page 38 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
P. 38

10. 現金、銀行存款及定期存款                                10.  CASH, BANK BALANCES AND FIXED DEPOSITS

         (a) 現金、銀行存款和定期存款包括：                             (a)  Cash, bank balances and fixed deposits comprise:



                                                                 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


         三個月後到期的定期存款            Fixed deposits with original
                                  maturities over 3 months
                                  when placed              99,247       297,837          85,628       283,201
         銀行存款和現金                Cash at banks and on hand  387,661      174,550         366,598       155,223
         受限現金                   Restricted cash         3,182,650     1,388,577       3,182,650     1,388,577


         財務狀況表內現金、              Cash, bank balances and fixed
         銀行存款及定期存款總額              deposits in the statement
                                  of financial position  3,669,558    1, 860,964     3, 634,876     1,827,001
         受限現金                   Restricted cash       (3,182,650)    (1,388,577)    (3,182,650)    (1,388,577)


         三個月後到期的定期存款            Fixed deposits with original
                                  maturities over 3 months
                                  when placed            (99,247)      (297,837)       (85,628)      (283,201)

         合併現金流量表中的              Cash and cash equivalents
         現金等價物                  in the consolidated cash
                                flow statement           387,661        174,550         366,598       155,223



         於2025年3月31日，生產力局和集團的銀行存款中的港                     Cash  at  banks  of  the  Group  and  the  Council  as  at  31  March  2025
         元3,182,650,000（2024年：港元1,388,577,000)，          included HK$3,182,650,000 (2024: HK$1,388,577,000) which was
                                                         placed  in  separate  project  bank  accounts  and  restricted  for  the
         存放在不同項目銀行賬戶且僅限用於相關政府資金計劃                        purpose  of  projects  governed  by  respective  Government  funding
         管理的項目。項目完成或項目協議終止時，未使用款項                        schemes. Any unspent funding, together with the interest income
                                                         generated  in  project  bank  accounts,  is  returned  to  the
         連同項目銀行賬戶產生的利息一併返還政府。                            Government upon completion of the project or termination of the
                                                         project agreement.
         於2025年3月31日，集團的銀行存款包括存放在中國                      Cash  at  banks  of  the  Group  as  at  31  March  2025  included
         國內銀行的款項為港元31,675,000（2024年：港元                   HK$31,675,000  (2024:  HK$31,231,000)  which  was  placed  with
                                                         banks  in  the  PRC,  the  remittance  of  which  is  subject  to  relevant
         31 ,2 31,0 0 0）， 該等 存 款的 匯款手 續受 中 國政府 相         rules and regulations of foreign exchange control promulgated by
         關的外匯控制規例和法規監管。                                  the PRC government.





















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