Page 45 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

15. 總資金 15. TOTAL FUNDS

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

資本資助金（附註(a)） Capital subvention fund (note a) 81,892 87,291 81,892 87,291
收入資助儲備（附註(b)） Revenue reserve (note b) 674,094 610,925 648,837 587,746

755,986 698,216 730,729 675,037

換算儲備（附註(c)） Exchange reserve (note c) (535) (306)

755,451 697,910

非控股權益（附註(d)） Non-controlling 2,369 2, 122
interests (note d)

757,820 700,032

(a) 資本資助金 (a) Capital subvention fund

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 87,291 92,969
轉入收支賬目 Transfer from income and expenditure account (5,399) (5,678)

於年末 At end of year 81,892 87,291

(b) 收入資助儲備 (b) Revenue reserve
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

於年初 At beginning of year 610,925 536,031 587,746 517,539
轉入收支賬目 Surplus for the year 63,169 74,894 61,091 70,207

於年末 At end of year 674,094 610,925 648,837 587,746

收入資助儲備是為了記錄集團及生產力局的累計盈餘/ This reserve was created for the purpose of recording the
虧損而設立。 Group's and the Council's accumulated surplus or deficit.

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 43