Page 57 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
P. 57
26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE
(Continued)
26. 金融風險管理及公允價值（續） 26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE
(Continued)
(b) 流動資金風險（續） (b) Liquidity risk (Continued)
2024
總訂約 超過
未折現 一年但
現金流量 於一年內 小過兩年
Total 或應要求 More than
賬面價值 contractual Within 1 1 year but
Carrying undiscounted year or on less than 2
amount cash flows demand years
港幣千元 港幣千元 港幣千元 港幣千元
HK$’000 HK$’000 HK$’000 HK$’000
集團 The Group
租賃負債（附註14） Lease liabilities (note 14) 97 99 79 20
包括在應付賬款及 Financial liabilities included in
其他流動負債之財務負債 accounts payable and other 1,390,800 1,390,800 1,390,800 -
current liabilities
1,390,897 1,390,899 1,390,879 20
生產力局 The Council
包括在應付賬款及 Financial liabilities included in 1,387,066 1,387,066 1,387,066 -
其他流動負債之財務負債 accounts payable and other
current liabilities
應付附屬公司款項 Amounts due to subsidiaries 13,193 13,193 13,193 -
1,400,259 1,400,259 1,400,259 -
(c) 利率風險 (c) Interest rate risk
生產力局認為目前並無重大利率風險。 The Council considers that there is no significant exposure to interest rate risk.
(d) 外幣風險 (d) Currency risk
生產力局認為目前並無重大外幣風險。 The Council considers that there is no significant exposure to currency risk.
(e) 資本管理 (e) Capital management
集團所界定的「資本」包括總資金的所有組成部分。集 The Group defines "capital" as including all components of total funds. Trading balances
團不會將因與其他集團公司進行交易業務所產生的交易 that arise as a result of trading transactions with other group companies are not regarded
結餘視為資本。 by the Group as capital.
集團管理資本的首要目標是保障集團有能力持續經營， The Group's primary objectives when managing capital are to safeguard the Group's ability
以及確保集團能於可見未來支付到期的負債。 to continue as a going concern and to enable the Group to meet its liabilities as they fall due
for the foreseeable future.
集團按照集團的資本管理規定，定期審閱及管理集團的 The Group's capital structure is regularly reviewed and managed with due regard to the
資本結構。在本年度及以前年度，生產力局及其任何附 capital management practices of the Group. Neither the Council nor its subsidiaries are
subject to externally imposed capital requirement in the current and prior years.
屬公司概無受到外來施加的資本規定所規限。
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 55
