Page 58 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

27. 關聯方交易
除本財務報表另有披露的交易及結餘外,集團曾經於年
內進行以下關聯方交易：
生產力局的理事會成員是由政府行政長官委任。由於政
府可對生產力局發揮重大影響力，故此生產力局與政府
之間的交易被視為關聯方交易，並於本賬目內分開列
示。年內，生產力局曾與政府及生產力局理事會成員進
行下列關聯方交易：
收取政府資助，用於經常性活動
政府補助
來自政府的服務收入（附註a）
來自政府資助項目的收入（附註b）
收入自生產力局理事會成員有關的機構
採購自生產力局理事會成員有關的機構
附註：
(a)來自政府的服務收入指涉及環境管理、科技發展、
資訊科技、業務管理、秘書處服務費等項目，此等項目
均透過競價方式，或透過與不同政府部門及局訂立夥伴
協議而取得，而相關的收入是按照協議條款收取的。
(b)來自政府資助計劃的收入指科研項目（除作為執行
機構推行之項目）及提供秘書處服務之項目，此等項目
均透過競價方式或透過與創新科技署訂立協議而取得，
而相關的收入是按照協議條款收取的。
56 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
27. RELATED PARTY TRANSACTIONS
In addition to the transactions and balances disclosed elsewhere in these financial
statements, the Group entered into the following related party transactions during the
year:
Council Membership of the Council is appointed by the Chief Executive of the
Government. The Government has significant influence over the Council, and
transactions between the Council and the Government are considered to be related
party transactions and are identified separately in these financial statements. During
the year, the Council had the following related party transactions with the Government
and Council Members:
2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
Receipt of government subvention used for recurrent Activities 256,647 244,373
Government grant 507 14,304
Service income from the Government (note a) 352,886 255,256
Service income from government funding schemes (note b) 219,355 172,167
Income from entities related to members of the Council 767 2,503
Purchases from entities related to members of the Council 1,511 3,269
Notes:
(a) The service income from the Government relates to projects in environmental
technology
business
management,
information
technology,
development,
management, secretariat projects with the Government, etc., which were obtained
either by a competitive process or through partnership agreements with various
government departments and bureaus, and the income was charged in accordance
with the terms of the agreements.
(b) The service income from government funding schemes relates to projects in
research and development (excluding projects acting as implementation agent) and
secretariat projects which were obtained by a competitive process or through
agreements with Innovation and Technology Commission, and the income was
charged in accordance with the terms of the agreements.