Page 55 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE 26. 金融風險管理及公允價值（續） 26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE
(Continued) (Continued)
(a) 信貸風險（續） (a) Credit risk (Continued)

生產力局
The Council

十二個月
預期
信用損失
於2025年3月31日 As at 31 March 2025
Exposure to 12-month 全期預期信貸虧損
expected credit loss Exposure to lifetime expected credit losses
簡化方法
第1階段 第2階段 第3階段 港幣千元 合計
Stage 1 Stage 2 Stage 3 Simplified 港幣千元
港幣千元 港幣千元 港幣千元 approach Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000

應收賬款* Accounts receivable* - - - 10,945 10,945
合約資產 Contract assets* - - - 155,886 155,886
應收附屬公司款項 Amount due from subsidiaries 2,124 - - - 2,124
按金和其他應收款項 Deposits and other receivables
-正常** - Normal** 153,171 - - - 153,171
現金、銀行存款及 Cash, bank balances,
定期存款 and fixed deposits 3,634,876 - - - 3,634,876

3,790,171 - - 166,831 3,957,002
十二個月
預期
信用損失
於2024年3月31日 As at 31 March 2024
Exposure to 12-month 全期預期信貸虧損
expected credit loss Exposure to lifetime expected credit losses

簡化方法
第1階段 第2階段 第3階段 港幣千元 合計
Stage 1 Stage 2 Stage 3 Simplified 港幣千元
港幣千元 港幣千元 港幣千元 approach Total
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
應收賬款* Accounts receivable* - - - 16,533 16,533
合約資產 Contract assets* - - - 113,014 113,014
應收附屬公司款項 Amount due from subsidiaries 1,761 - - - 1,761
按金和其他應收款項 Deposits and other receivables
-正常** - Normal** 77,682 - - - 77,682
現金、銀行存款及 Cash, bank balances,
定期存款 and fixed deposits 1,827,001 - - - 1,827,001

1,906,444 - - 129,547 2,035,991

*就生產力局應用減值簡化法的應收賬款和合約資產而言，以撥備 *For accounts receivable and contract assets to which the Council applies the simplified
矩陣為基礎的資料於財務報表附註9披露。 approach for impairment, information based on the provision matrix is disclosed in note
9.
**當計入金融資產的其他流動資產並無逾期且並無資料顯示該等金 ** The credit quality of the financial assets included in other current assets are
融資產自初始確認以來的信貸風險大幅上升時，該等資產的信貸質 considered to be "normal" when they are not past due and there is no information
素被視為「正常」。 indicating that the financial assets had a significant increase in credit risk since initial
recognition.
於2025年3月31日，生產力局五大客戶的應收賬款佔應收賬款總 As at 31 March 2025, 60% (2024: 51%) of the total accounts receivable was due from
額的60%（2024年：51%）。 the Council's five largest customers.
於2025年3月31日，生產力局五大客戶的合約資產佔合約資產總 As at 31 March 2025, 77% (2024: 71%) of the total contract assets related to the
額的77%（2024年：71%）。 Council's five largest customers.
關於生產力局來自應收賬款信貸風險的進一步數量分析，列示於附 Further quantitative disclosures in respect of the Council 's exposure to credit risk
註9。 arising from accounts receivable and contract assets are set out in note 9.

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