Page 4 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

致香港生產力促進局成員
(根據《香港生產力促進局條例》在香港註冊成立）
意見
本核數師（以下簡稱「我們」）已審計列載於第5頁至
第56頁香港生產力促進局（以下簡稱「生產力局」）及
其附屬公司（「貴集團」）的綜合財務報表，此綜合財
務報表包括於2025年3月31日的綜合及生產力局財務狀
況表與截至該日止年度的綜合收支賬目、綜合及生產力
局全面收益表、綜合資金變動表和綜合現金流量表，以
及綜合財務報表附註，包括重大會計政策概要。
我們認為，該等綜合財務報表已根據香港會計師公會頒
佈的《香港財務報告準則》真實而中肯地反映 貴集團於
2025年3月31日的財務狀況，以及 貴集團截至該日止
年度的財務表現及 貴集團的綜合現金流量，並已遵照
《香港生產力促進局條例》妥為擬備。
意見的基礎
我們已根據香港會計師公會頒佈的《香港審計準則》進
行審計。我們在該等準則下承擔的責任已在本報告「核
數師 就審 計 綜合財 務 報表 承擔的 責 任」 部分 進 一步闡
述。 根據 香 港會計 師 公會 發佈的 《 專業 會計 師 道德守
則》（以下簡稱「守則」），我們獨立於
已履行守則中的其他專業道德責任。我們相信，我們所
獲得的審計憑證能充足及適當地為我們的審計意見提供
基礎。
綜合財務報表及其核數師報告以外的信息
生產力局須對其他信息負責。其他信息包括刊載於年報內
之信息，但不包括綜合財務報表及我們之核數師報告。
我們對綜合財務報表之意見並不涵蓋其他信息，我們亦不
對該等其他信息發表任何形式之鑒證結論。
結合我們對綜合財務報表之審計，我們之責任是閱讀其他
信息，在此過程中，考慮其他信息是否與綜合財務報表或
我們在審計過程中所瞭解之情況存在重大抵觸或者似乎存
在重大錯誤陳述之情況。
02 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
TO THE MEMBERS OF HONG KONG PRODUCTIVITY COUNCIL
(Incorporated in Hong Kong under the Hong Kong Productivity
Council Ordinance)
OPINION
We have audited the consolidated financial statements of Hong
Kong Productivity Council (the “Council”) and its subsidiaries
(together the “Group”) set out on pages 5 to 56, which comprise the
consolidated and the Council’s statements of financial position as at
31 March 2025, and the consolidated income and expenditure
account, the consolidated and the Council’s statements of
comprehensive income, the consolidated statement of changes in
funds and the consolidated statement of cash flows for the year then
ended and notes, comprising material accounting policy information
and other explanatory information.
In our opinion, the consolidated financial statements give a true and
fair view of the financial positions of the Group as at 31 March 2025,
and of the financial performances of the Group and the Group’s cash
flows for the year then ended in accordance with HKFRS Accounting
Standards issued by the Hong Kong Institute of Certified Public
Accountants ("HKICPA") and have been properly prepared in
compliance with the Hong Kong Productivity Council Ordinance.
BASIS FOR OPINION
We conducted our audit in accordance with Hong Kong Standards
on Auditing ("HKSAs") issued by the HKICPA. Our responsibilities
under those standards are further described in the “Auditor's
Responsibilities for the Audit of the Consolidated Financial
Statements” section of our report. We are independent of the Group
貴集團，並 in accordance with the HKICPA's “Code of Ethics for Professional
Accountants” (the "Code"), and we have fulfilled our other ethical
responsibilities in accordance with the Code. We believe that the
audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
INFORMATION OTHER THAN THE CONSOLIDATED
FINANCIAL STATEMENTS AND AUDITOR’S REPORT
THEREON
The Council is responsible for the other information. The other
information comprises all the information included in the annual
report, other than the consolidated financial statements and our
auditor’s report thereon.
Our opinion on the consolidated financial statements does not cover
the other information and we do not express any form of assurance
conclusion thereon.
In connection with our audit of the consolidated financial
statements, our responsibility is to read the other information and,
in doing so, consider whether the other information is materially
inconsistent with the consolidated financial statements or our
knowledge obtained in the audit or otherwise appears to be
materially misstated.