Page 46 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

15. 總資金（續） 15. TOTAL FUNDS (Continued)

(c) 換算儲備 (c) Exchange reserve
集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000

於年初 At beginning of year (306) 1,049
換算中國業務財務報表的匯兌差異 Exchange differences on translation of financial
statements of operations in the PRC (229) (1,355)

於年末 At end of year (535) (306)

換算儲備包括換算香港境外業務財務報表而產生的所 The exchange reserve comprises all foreign exchange
有匯率差額。 differences arising from the translation of the financial
statements of operations outside Hong Kong.

(d) 非控股權益 (d) Non-controlling interests
集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000

於年初 At beginning of year 2,122 2,003

應佔換算儲備 Share of exchange reserve (19) (115)
年度應佔盈餘 Share of surplus for the year 266 234

於年末 At end of year 2,369 2,122

16. 經常性活動的政府資助 16. GOVERNMENT SUBVENTION FOR RECURRENT ACTIVITIES
年度政府整筆補助 Annual block grant

根據政府與生產力局在2020年5月25日簽訂的《行政 In accordance with paragraph 8.1 of the Memorandum of Administrative Arrangement
安排備忘錄》（「備忘錄」）第8.1段，生產力局可以 ("MAA”) dated 25 May 2020 signed between the Government and the Council, the
將從年度政府整筆補助中節省所得的金額保留作為儲 Council is allowed to keep any savings from its annual block grant as reserves. At any
one point in time the level of accumulated savings from the Council's annual block
備。不論在任何時間，該儲備水平不得高於生產力局於 grant shall not exceed 15% of its annual block grant in the current financial year. The
有關財政年度所得的年度政府整筆補助額的15%。 government subvention for the year of 2024/2025 includes the grant from Innovation
2024/2025年度的政府資助包括汽車科技研發中心所 and Technology Fund for Automotive Parts and Accessory Systems R&D Centre of
獲得的創新及科技基金補助額為港元0.348億 HK$34.8 million (2023/24: HK$26.6 million) and for New Industrialization of HK$5.8
（2023/2024年度：港元0.266億）及為新型工業化 million which are not classified as annual block grant. Regarding the grant for New
Industrialization, only HK$3 million is recognized as income and the remaining balance
提供的港元580萬的補助金，此款項不列為年度整筆補 of HKD2.8 million is recorded deferred income during the year. The total block grant of
助。2024/2025年度的政府整筆補助總額為港元 the Council for the year of 2024/25 was HK$219.0 million (2023/24: HK$217.7 million).
2.190億（2023/2024年度：港元2.177億）。生產 The annual block grant from the Government in the current and prior years has been
力局已按備忘錄規定在本年度和以往年度全數動用所獲 fully expended by the Council in accordance with the MAA.
得的政府整筆補助。
2024/2025年度生產力局的政府補助全數於收支賬目 The annual block grant of the Council for the year of 2024/2025 was entirely
的政府資助收入列賬（2023/2024年度：同上）。 accounted for as Government subvention income in the income and expenditure
account (2023/24: same).

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