Page 48 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

17. 服務收入（續） 17. SERVICE INCOME (Continued)

(c) 下表顯示於本報告期間確認之收入金額，其於報告 (c) Revenue recognised in the current reporting period that was included in
期初乃計入合約負債內： contract liabilities at the beginning of the reporting period:

2025 集團 生產力局
港幣千元 港幣千元
The The
Group Council
HK$’000 HK$’000

顧問服務 Consultancy 103,078 101,256
培訓 Training 2,563 2,563
製造業支援服務 Manufacturing support 3,457 3,457

109,098 107,276

2024 集團 生產力局
港幣千元 港幣千元
The The
Group Council
HK$’000 HK$’000

顧問服務 Consultancy 168,824 161,759
培訓 Training 3,485 3,485
製造業支援服務 Manufacturing support 2,936 2,936

175,245 168,180

於2025年3月31日，分配予本集團及生產力局現有合 As at 31 March 2025, the aggregated amount of the transaction price
約項下剩餘履行義務的交易價格總額分別為港元 allocated to the remaining performance obligations under the Group
341,413,000(2024年：港元322,999,000)及港元 and the Council’s existing contracts is HK$341,413,000 (2024:
HK$322,999,000) and HK$339,319,000 (2024: HK$316,407,000)
339,319,000（2024年：港元316,407,000)。這些金 respectively. These amounts represent income from consultancy,
額代表集團或理事會與其客戶簽訂的顧問服務、培訓 training or manufacturing support services agreements entered into
或顧問服務協議的收入，並將在剩餘合同期內確認為 between the Group or the Council and their customers, and will be
收入。 recognised as income over the remaining contractual period.

(d) 履約責任 (d) Performance obligations
在某一個時間點確認的收入而言，履約責任在完成提供 For service income recognised at a point in time, the performance obligation
服務時達成。隨時間推移確認的收入而言，履約責任隨 is satisfied upon delivery of services. For service income recognised over time,
著提供服務的時間過去而達成。一般在提供服務前要求 the performance obligation is satisfied over time as services are rendered.
客戶支付短期預付款。 Short-term advances are normally required before rendering the services.

18. 其他收入 18. OTHER INCOME
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

租金收入 Rental income 6,478 6,635 6,478 6,635
利息收入 Interest income 12,314 12,877 12,080 12,635
雜項收入 Sundry income 9,690 11,495 9,657 11,348
Government grants
政府補助 507 14,304 507 14,304
28,989 45,311 28,722 44,922

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