Page 39 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

10. 現金、銀行存款及定期存款（續） 10. CASH, BANK BALANCES AND FIXED DEPOSITS
(Continued)
(b) 融資活動產生的負債的對賬： (b) Reconciliation of liability arising from
financing activities:

下表詳細說明了集團和理事會因融資活動而產生的負 The table below details changes in the Group and the Council’s
債變化，包括現金和非現金變化。 融資活動產生的負 liabilities from financing activities, including both cash and
non-cash changes. Liabilities arising from financing activities are
債是指在現金流量表中將其現金流量或未來現金流量 liabilities for which cash flows were, or future cash flows will be,
歸類為融資活動產生的現金流量的負債。 classified in the cash flow statement as cash flows from financing
activities.

租賃負債
Lease liabilities
集團 生產力局
港幣千元 港幣千元
The The
Group Council
HK$’000 HK$’000

於2023年4月1日 At 1 April 2023 636 466
融資現金流量的變化： Changes from financing cash flows:
已支付租賃租金的資本 Capital element of lease rentals paid (530) (466)
已支付租賃租金的利息 Interest element of lease rentals paid (5) -

融資現金流量變動總額 Total changes from financing cash flows (535) (466)

其他變更： Other changes:
利息支出（附註13） Interest expenses (note 13) 5 -
匯兌收益 Exchange gain (9) -

其他變更總額 Total other changes (4) -

於2024年3月31日和 At 31 March 2024 and 97 -
2024年4月1日 1 April 2024

融資現金流量的變化： Changes from financing cash flows:

已支付租賃租金的資本 Capital element of lease rentals paid (485) (408)
已支付租賃租金的利息 Interest element of lease rentals paid (106) (105)

融資現金流量變動總額 Total changes from financing cash flows (591) (513)

其他變更： Other changes:
租約修改 Lease modification 2,293 2,293
利息支出（附註13） Interest expenses (note 13) 106 105

其他變更總額 Total other changes 2,399 2,398
於2025年3月31日 At 31 March 2025 1,905 1,885

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 37