Page 41 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
P. 41
11.應付賬款及其他流動負債（續） 11. ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES
(Continued)
(a) 合約負債 (a) Contract liabilities
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
預收客戶短期款項 Short-term advances received
from customers
- 顧問服務 - Consultancy 335,802 315,391 333,708 308,799
- 培訓 - Training 2,439 3,539 2,439 3,539
- 製造業支援服務 - Manufacturing support 3,172 4,069 3,172 4,069
合約負債總額 Total contract liabilities 341,413 322,999 339,319 316,407
於2023年4月1日，本集團及生產力局的合約負債結 The balance of contract liabilities at 1 April 2023 for the Group
餘分別為港元306,639,000及港元298,242,000。 and the Council were HK$306,639,000 and HK$298,242,000
respectively. Refer to note 17(c) for the analysis on decrease in
關於報告期初合同負債中包含的本年度確認收入導致 contract liabilities as a result of recognising revenue during the
合同負債減少的分析，請參見附註17（c）。 year that was included in the contract liabilities at the beginning
of the reporting period.
(b) 年假補償撥備 (b) Provision for annual leave compensation
集團和生產力局
The Group and the Council
2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
於年初 At beginning of year 7,994 8,773
新增撥備 Provision made 21,600 18,562
已動用的撥備 Utilised in the year (20,592) (19,341)
於年末 At end of year 9,002 7,994
根據《僱傭條例》，服務滿一年的僱員可享有至少七天 Under the Employment Ordinance, staff members who have
年假 ( 包括星期日及公眾假期 ) ，且該七天年假須為在 completed a full year of services are entitled to take at least seven
days of leave (including Sundays and Public Holidays) consecutively
某一公曆年內的連續日子。如任何僱員離職，均可享 within one calendar year. Any staff member who leaves his or her
有年假補償金，即可收取已賺取但未使用的年假薪酬 employment is entitled to annual leave compensation. She/He is
entitled to receive in cash the annual leave pay earned but not
補償的現金款項。年假補償撥備是為僱員在報告期末 utilised. Provision is made for the employees' untaken annual leave
日未使用年假的餘額而計提。 balances at the reporting date.
12.應收/應付附屬公司款項 12.AMOUNTS DUE FROM / TO SUBSIDIARIES
應收/付附屬公司款項為無抵押、不帶息， Amounts due from / to subsidiaries are unsecured, non-interest
可按要求償還。 bearing and repayable on demand.
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 39
