Page 43 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

13. 使用權資產（續） 13. RIGHT-OF-USE ASSETS (Continued)

於2025年3月31日止年度，本會及本集團除使用權資 During the years ended 31 March 2025, addition to right-of use
產 外， 分 別 為港 元 2, 2 93 ,0 00 （ 20 24 年 ：無 ） 及港 assets of the Council and the Group were HK$2,293,000 (2024:
HK$ Nil) and HK$2,293,000 (2024: HK$ Nil) respectively. This
元2,293,000（2024年：無）。 該金額與根據續簽 amount related to the capitalised lease payments payable under
的辦公設備租賃協議應付的資本化租賃付款有關。 renewed office equipment rental agreement.

於2025年3月31日止年度，本會及本集團的租賃現金流 During the year ended 31 March 2025, the total cash outflow for
出總額分別為港元512,000（2024年：港元466,000） leases of the Council and the Group were HK$512,000 (2024:
HK$466,000) and HK$591,000 (2024: HK$535,000) respectively.
及港元591,000（2024年：港元535,000）。
租賃負債到期分析的詳情載於附註14。 Details of the maturity analysis of lease liabilities are set out in
note 14.

14. 租賃負債 14. LEASE LIABILITIES

下表顯示了生產力局的剩餘合同到期日以及本集團在 The following table shows the remaining contractual
報告期結束時的租賃負債： maturities of the Council and the Group’s lease liabilities at
the end of the reporting period:

(a) 集團 (a) The Group

2025 2024
租賃付款的現值 租賃付款的現值
港幣千元 租賃付款總額 港幣千元 租賃付款總額
Present value 港幣千元 Present value 港幣千元
of the lease Total lease of the lease Total lease
payments Payment payments Payment
HK$’000 HK$’000 HK$’000 HK$’000

1年內 Within 1 year 452 532 77 78
1年後但在2年內 After 1 year but within 2 years 457 512 20 20
2年後但不超過5年 After 2 years but within 5 years 996 1,025 - -
1,453 1,537 20 20
1,905 2,069 97 98
減去： Less:
未來利息支出總額 total future interest expenses (164) (1)

租賃負債現值 Present value of lease liabilities 1,905 97

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 41