魚類統營處年報2006-20071
抱負及使命
VISION AND MISSION
抱負
提供捕魚業及漁
產貿易商有秩序
及有效率的海魚
統銷制度和設施。
使命
以專業精神、盡
心盡力、殷勤有
禮及精益求精的
態度服務捕魚業
及漁產貿易商,使海魚的統銷
在有秩序及有效率的情況下進
行,從而可使本港消費者有穩
定而持續的海魚供應。
Vision
To provide our
fishing industry
and fisheries trade sector an
orderly and efficient wholesale
marketing system and facilities for
marine fish.
Mission
To serve the
fishing industry
and the fisheries
trade sector with professionalism,
dedication,
courtesy
and
efficiency to secure the orderly
and efficient marketing of marine
fish and to maintain a reliable and
steady supply of marine fish to
local consumers.
2
魚類統營處組織
OUR ORGANIZATION
魚類統營處(魚統處)最初根據「防
衛規例」於一九四五年成立,以協助戰
後漁民恢復生產,並提供有秩序和有效
率之海魚統銷服務,以發展漁業及改善
漁民社會及經濟狀況。其後於一九六二
年實施的香港法例第二九一章海魚(統
營)條例,為魚統處之成立及運作提供
法定基礎。該處分別在香港仔、筲箕灣、
觀塘、長沙灣、青山、大埔及西貢經營
7 個魚類批發市場,為漁民、魚類批發
商及買家提供有效率及有秩序之統銷服
務。
The Fish Marketing Organization (FMO) was first
established under the Defence Regulations in 1945 to
assist in the post-war rehabilitation of the fishing fleet and
to provide facilities for the orderly and efficient marketing
of marine fish, whereby the industry could be developed
and the socio-economic status of the fishing community
be improved. Subsequently the Marine Fish (Marketing)
Ordinance, Cap. 291, enacted in 1962, provides the legal
framework for the establishment and operation of the
FMO. The FMO now operates seven wholesale fish
markets located at Aberdeen, Shau Kei Wan, Kwun Tong,
Cheung Sha Wan, Castle Peak, Tai Po and Sai Kung to
provide efficient and orderly wholesale marketing services
to fishermen, fish wholesalers and buyers.
香港仔魚類批發市場
Aberdeen Wholesale Fish Market
觀塘魚類批發市場
Kwun Tong Wholesale Fish Market
3
魚統處由統營處處長領導,現時該
職位由漁農自然護理署署長兼任。魚統
處是一個財政獨立的非牟利機構,並不
屬公務員體系。截至二零零七年三月三
十一日,該處僱用職員 190 人,其組織
圖載於附錄 1。
魚統處由一個法定的魚類統營顧
問委員會提供意見,該委員會的成員及
職權範圍載於附錄 2。
The FMO is headed by the Director of Marketing,
a position currently held by the Director of Agriculture,
Fisheries and Conservation. It is a self-financing,
non-profit making organization separate from the civil
service. As at 31 March 2007, the organization employed
190 staff. The organization chart is at Appendix 1.
The FMO is advised by the statutory Fish
Marketing Advisory Board. The current membership and
terms of reference of the Board are at Appendix 2.
4
服務範圍
OUR SERVICES
批銷海魚
魚統處透過
在策略性地
點設立的魚
類批發市場
為漁民、魚類批發商及買家提供交易
設施,以及魚類統銷和會計等服務。
魚統處以銷售海魚總值的 7% (透過
拍賣或議價方式批銷),或每 15 斤徵
收 5 元 (透過直接銷售方式批銷)的
比率,向漁民或魚類批發商抽取佣
金,作為提供服務的收費。
拍賣盤海魚批銷
Sale of marine fish by auction
Wholesaling of marine fish
Through the wholesale
markets
established
at
strategic
locations,
the
FMO
provides
fish
trading facilities, and fish wholesaling and accounting
services to fishermen, wholesalers and buyers. The
FMO charges fishermen or wholesalers for the
services provided either a commission of 7% of the
total value of fish sold through auction or negotiation,
or a rate of $5 per 15 catties for fish sold through
direct sales.
直銷盤海魚批銷
Direct sale of marine fish
活海魚批銷
Wholesaling of live marine fish
5
推廣本地漁產品銷售
Promotion of local fisheries products
魚統處透過參加食品展
覽,及向內地和海外有關
機構宣傳,推廣本地漁產
品的銷售。於二零零六至
零七年度,魚統處參加了「美食博覽
2006」
、
「國際佳餚、餐飲、酒廊設備博覽
會 2006」及「本地漁農美食迎春嘉年華
2007」等展覽會。
美食博覽 2006
FMO booth at Food Expo 2006
The FMO promotes local
fisheries
products
through
participation in food fairs and
publicity to relevant organizations in the Mainland
and overseas. In 2006-07, the FMO took part in
“Food Expo 2006”, “Restaurant & Bar Hong Kong
2006” and “Farmfest 2007”.
國際佳餚、餐飲、酒廊設備博覽會 2006
FMO booth at Restaurant & Bar Hong Kong 2006
本地漁農美食迎春嘉年華 2007
FMO booth at Farmfest 2007
6
供應優質海魚
Supply of premium fish
為滿足本地市場
對優質海魚的需
求,魚統處搜羅各
類優質漁產品供
應給批發商、買家、餐廳、酒樓、超級
市場、卡拉 OK、酒店及老人院舍等。
優質青斑
優質寶石魚
優質細鱗
Green Grouper
Jade Perch
Sweetlips
The
FMO
premium
supplies
fish
wholesalers
buyers
as
well
as
canteens,
to
and
restaurants,
supermarkets, karaokes, hotels and institutions
like aged people’s centers.
優質紅鮪
優質黃
優質石蚌
Mangrove snapper
Pompano
Star snapper
7
支援本地漁業
魚統處履行職責,把
所得盈餘回餽,以促
進本地漁業發展。魚
統處於一九四六年
成立魚類統營處貸款基金,提供貸款協
助漁民改善生產。截至二零零七年三月
三十一日,該貸款基金的資本及累積盈
餘總額為 7,898 萬元。
Supporting local fisheries
The FMO has fulfilled its
duty of ploughing back its
surplus
for
the
development of the local
fishing
industry.
To
support
fisheries
development, the FMO has set up the Fish
Marketing Organization Loan Fund since 1946
to provide credit assistance to fishermen for
production purposes. As at 31 March 2007, the
Loan Fund’s capital and accumulated surplus
amounted to $78.98 million.
此外,香港法例第
二九一章海魚(統
營)條例設立了海
魚獎學基金,以促
進漁業教育及訓練。獎學基金由受託人
(統營處處長)管理,並由一個法定的海
魚獎學基金顧問委員會諮議。目的是為
漁民及魚類統銷業的人士、其子弟、及
擬投身該等行業的人士提供獎學金、助
學金及貸款,使他們可獲深造及訓練機
會。現時基金的資本額為 350 萬元。
In addition, the Marine Fish
Scholarship
Fund
has
been
established under the Marine
Fish
(Marketing)
Ordinance,
Cap. 291, to promote education and training in
fisheries. The Scholarship Fund is administered
by its Trustee (the Director of Marketing) on the
advice of the statutory Marine Fish Scholarship
Fund Advisory Committee. It offers scholarship,
grants and loans for the education and training
of persons employed in marine fisheries and fish
marketing industries in Hong Kong, their family
members, and persons who wish to enter marine
fisheries and fish marketing industries in Hong
Kong. The Fund currently has a capital of $3.5
million.
8
業績成果
PERFORMANCE
AND ACHIEVEMENT
在二零零六至零七年度,魚統處共
批銷冰鮮海魚 44,175 公噸,比二零零五
至零六年度下降 1.6%。銷售的主要魚類
品種包括紅衫、木棉、馬頭、黃花、魚慈
魚、魚、魚及魷魚。魚統處為約 60
名收魚商,70 名批發商及 520 名買家提
供批銷設施及管理服務,並供應優質魚
類產品予 90 多個客戶。經魚統處批銷的
魚類重量,價值及其批發價格資料載於
附錄 3。
In 2006-07, the FMO wholesaled 44,175
tonnes of fresh marine fish, down by 1.6% from that
of 2005-06. The major species of fish sold include
golden
threads,
big-eyes,
horse-heads,
yellow
croakers, scads, pomfrets, seabreams and squid.
FMO wholesale markets provided wholesaling
facilities and management services to about 60 fish
collectors, 70 wholesalers and 520 buyers, and
supplied premium fish to more than 90 customers.
Detailed information on the throughput by quantity,
value and price is at Appendix 3.
在二零零六年六月及七月內地繼續
在南海實施休漁期,除了釣、浸籠及刺
網作業外,期間所有種類漁船均禁止在
該水域作業,受影響的香港漁船約 1,300
艘。魚類統營處貸款基金向受影响的漁
民發放特別貸款以協助他們於休漁期後
恢復作業。此外,於休漁期期間,魚統
處繼續為本地市場提供穏定的海魚供應
作出貢獻。
The
Mainland
authorities
continued
to
implement the annual fishing moratorium in the
South China Sea in June and July 2006. All fishing
operations in the area, apart from long-lining,
hand-lining, cage trapping and gill-netting were
prohibited. Some 1,300 Hong Kong fishing vessels
were affected.
The FMO Loan Fund provided
special loans to affected fishermen to help them
resume their operations after the fishing moratorium.
The FMO continued to play its role in supplying
marine fish to the market during the period.
9
為確保位於香港仔、觀塘和長沙灣
的活海魚批發市場在井然有序、衛生和
有效率的情況下運作,魚統處繼續提供
包括市場內的保安、批銷秩序、清潔、
交通安排和配售潔淨海水等的管理和相
關服務。此外,魚統處派員定期監察魚
缸水的水質和巡查活魚攤檔,以確保檔
戶遵守飼養活魚之有關規定及符合訂明
的衛生標準。
To ensure that the live marine fish wholesale
markets of Aberdeen, Kwun Tong and Cheung Sha
Wan are operated in an orderly, hygienic and
efficient manner, the FMO continued providing
necessary management and related services
including security, market order, cleaning, parking,
traffic management and allotting disinfected
seawater in the market. Moreover, regular
monitoring of the fish tank water quality and patrols
on the live fish stalls were conducted to ensure their
compliance with the fish keeping requirements and
the prescribed hygiene standards.
位於香港仔魚類批發市場的漁產品
加工中心,本年度繼續開發及提供優質
漁產品及拓展本地的市場。中心除配合
業界推銷本港漁產品外,更與漁農自然
護理署合作,利用魚統處全新的〝優質
之選〞品牌宣傳「優質養魚場計劃」
,及
推廣和銷售有關魚場的漁產品。現時中
心積極發展的產品包括乾貨、鹹鮮及急
凍貨品,並努力把這些優質產品在本地
市場推廣。
The Fish Processing Centre, situated at the
Aberdeen Wholesale Fish Market, continued its
mission of developing premium local fisheries
products for the local market during the year. The
Centre also cooperated with the Agriculture,
Fisheries and Conservation Department (AFCD) in
promoting the “Accredited Fish Farm Scheme”, with
the FMO enhancing sales and exploring distribution
channels by using the contemporary brand of FMO –
“Quality Produce”. In collaboration with the
industry, the Centre strives to promote local fisheries
products including dried, salted, fresh and frozen
products.
漁產品加工情況
Processing fishery produce
食物及衛生局局長周一嶽醫生到訪漁產品加工中心
Dr. York Y.N. CHOW, Secretary for Food and Health of
the HKSAR, visiting the Fish Processing Centre
「優質養魚場計劃」標誌
Accredited Fish Farm Scheme logo
10
為了從源頭以至整體供應鏈著手提
高魚缸水的質素,香港特別行政區政府
食物及衞生局(食衞局)已推行自願參與
的「優質海水認可計劃」
,讓本地海水供
應商及海鮮業參與,以鼓勵業界自我規
管。食衞局已委託香港生產力促進局作
為獨立的認可機構,負責制訂及推行此
認可計劃。
In order to enhance the quality of fish tank
water at source and throughout the whole supply
chain, the Food and Health Bureau (FHB) of the
Government
of
the
Hong
Kong
Special
Administrative Region has introduced a voluntary
Quality Seawater Assurance Scheme (QSAS) for
seawater suppliers and seafood traders in Hong
Kong to encourage self-regulation of the trade. FHB
has appointed the Hong Kong Productivity Council
as the independent Accrediting Body to develop and
implement the scheme.
「優質海水認可計劃」的宗旨是提
高海水供應商所供應的海水的質素,以
減低海鮮受污染的風險,並且透過此認
可計劃協助海鮮業界更有效地確保魚缸
水的水質,以符合法例要求。
The objective of the QSAS is to enhance the
quality of supplied seawater so as to minimize the
risk of contamination of seafood. It also assists
seafood traders to have better control of the quality
of fish tank water for compliance with the prescribed
legal standards.
自 2006 年 1 月,本處轄下的香港仔
魚類批發市場、長沙灣魚類批發市場及
觀塘魚類批發市場已成功申請成為「優
質海水認可計劃」下的「優質海水標誌
商戶」
,提供潔淨海水給海鮮商戶,每噸
優質海水的售價為港幣二十二元正。
The Aberdeen Wholesale Fish Market, Cheung
Sha Wan Wholesale Fish Market and Kwun Tong
Wholesale Fish Market under Fish Marketing
Organization have been qualifed as "Quality
Seawater Logo Holder" under the above scheme
since January 2006. The seawater provided by these
three markets is disinfected and safe for use by
seafood merchants or transporters. The price for
each tonne of quality assured seawater is HK$22.
「優質海水認可計劃」標誌
Quality Seawater Assurance Scheme logo
11
本年度,魚統處批出普通貸款 7 宗
(90.5 萬元)及休漁期貸款 638 宗(7,717
萬元)予漁民,並從海魚奬學基金發放獎
學金共 267,000 元予 18 名符合資格的學
生,以及撥出約 69,000 元,資助 20 位
漁民參加國內及海外大學舉辦的漁業課
程。截至二零零七年三月三十一日給漁
民貸款的報告載於附錄 4。二零零六至零
七財政年度海魚獎學基金的核數師報
告、資產負債表、收支計算表、基金變
動表、現金流量表及財務報表附註分別
載於附錄 5 至 10。
During the year, the FMO issued 7 normal
loans ($0.905 million) and 638 fishing moratorium
loans ($77.17 million) to fishermen. A total of
$267,000 in scholarships and grants was awarded to
18 eligible students and grants of some $69,000 to
20 fishermen to pursue training courses organized by
tertiary institutes in the Mainland and overseas.
A
Schedule of Loans to Fishermen as at 31 March
2007 is at Appendix 4. The Report of the Auditors,
the balance sheet, the Income and Expenditure
Account, Statement of Changes in Funds, the Cash
Flow Statement and the Notes to the Accounts of the
Marine Fish Scholarship Fund for the financial year
2006-07 are at Appendices 5 to 10 respectively.
魚統處在本年度的財政盈餘為
11,290,421 元。有關的核數師報告、收
支計算表、資產負債表、基金變動表、
現金流量表及財務報表附註分別載於附
錄 11 至 16。
The FMO achieved a surplus of $11,290,421
during the year. The Report of the Auditors, the
Income and Expenditure Account, the Balance
Sheet, Statement of Changes in Funds, the Cash
Flow Statement and the Notes to the Accounts for
the financial year 2006-07 are at Appendices 11 to
16 respectively.
12
過去五年的總收益、支出及盈虧
Total income, expenses and surpluses/deficits
for the past 5 years
50
48.8
47.8
43.5
45
43.8
40.9
38.7
40
39
37.6
36.2
港幣金額(百萬元計)HK$(Million)
35
37.5
30
25
20
15
11.6
10
11.3
4.8
5
4.8
3.3
0
02-03
03-04
04-05
05-06
06-07
年度Year
總收益 Total income
總支出 Total expenses
盈餘/虧蝕 Net surpluses/deficits
13
過去五年的全年批銷量
Throughput for the past 5 years
47
47
46
批銷量(100噸)Throughput(100tons)
45
44.9
44.2
44
43
42
41.6
41.7
41
40
39
38
02-03
03-04
04-05
年度Year
05-06
06-07
14
迎接未來
MEETING FUTURE CHALLENGES
由於南中國海漁
Due to the decline in fisheries
業資源日漸減
resources in the South China Sea
少,以及漁民在香
and increasing sale of catches by
港 以 外 地 方 出 售 the local fishing fleet outside Hong Kong, there will be
漁獲的情況漸趨普遍,魚統處的批銷量和 continuous pressure on the sales throughput of FMO and
佣金收益將會繼續受壓。
hence its commission income.
面對挑戰,魚統處會繼續定期檢討魚
類批發市場的使用情況、精簡運作程序及
提供多元化服務和設施,以配合市場用家
不斷改變的需求和確保魚統處財政長遠的
穩定。魚統處將會繼續在其轄下的批發市
場內撥出地方繼續發展與活海魚批銷活動
有關的業務。
The FMO will continue to review the utilization of
its wholesale fish markets, streamline its operation and
diversify its services as well as its facilities with a view
to coping with the changing needs of market users and
ensuring the long-term financial viability of the
Organization. The FMO will continue to allocate space
in its wholesale markets to develop business relating to
live marine fish wholesaling activities.
香港仔魚類批發市場改善工程已於
2006 年 6 月 1 日正式展開,並預計在 2008
年農曆新年前完工;另外,青山魚類批發
市場的重置計劃已獲得立法會財務委員會
通過撥款,預計在 2008 年正式展開工程,
並在 2010 年完工。
Refurbishment of the Aberdeen Live Marine Fish
Wholesale Market started on 1 June 2006. The
refurbishment is scheduled to be completed before the
Lunar New Year of 2008. In addition, the project of
reprovisioning of the Castle Peak Wholesale Fish
Market has been approved by the LegCo Finance
Committee. The project is scheduled to commence in
2008 and will be completed in 2010.
15
魚統處漁產品加工中心將繼續推廣
本地漁產品及為市民提供優質、健康及衛
生的產品。另外,中心亦會利用其品牌積
極宣傳本港的優質養魚場漁產品,以配合
漁農自然護理署所推行的「優質養魚場計
劃」
。未來,魚統處計劃透過「內地與香港
關於建立更緊密經貿關係的安排」進一步
促進與內地的漁產品貿易。
The Fish Processing Centre of the FMO will
continue to promote local fisheries products and produce
high quality, healthy and hygienic fisheries products for
supply to consumers. To tie in with the “Accredited Fish
Farm Scheme” launched by the AFCD, the Centre will
also enhance the promotion of local accredited fish by
using its own brand. The FMO plans further develop the
fishery trade with the Mainland under the “Mainland
and
Hong
Kong
Closer
Economic
Partnership
Arrangement (CEPA)”.
魚統處極力推廣漁農自然護理署所推行的「優質養
魚場計劃」本地優質漁產品
Promotion of “Accredited Fish Farm Scheme” local
fisheries products launched by the Agriculture,
Fisheries and Conservation Department
魚統處會繼續與漁農自然護理署及
香港警務處採取聯合行動,打擊非法統銷
海魚的活動,減少有關非法活動所造成的
環境、衛生及治安問題。另外,魚統處亦
會加強對批發市場內的批銷活動的監管,
以符合衛生標準的規定。
「優質養魚場計劃」本地優質漁產品
“Accredited Fish Farm Scheme” local fisheries products
The Organization will continue to conduct joint
operations with the AFCD and the Hong Kong Police
Force to combat illegal fish marketing activities with a
view to minimising the environmental, hygiene and law
and order problems associated with such illegal
activities.
The
FMO
will
also
strengthen
the
management of wholesaling activities in its markets in
order to comply with the required hygiene standards.
16
為推廣本地優質漁農產品,漁農自然
護理署聯同蔬菜統營處和魚類統營處於
2007 年 1 月 20 至 21 日在旺角花墟球場舉
辦了「本地漁農美食迎春嘉年華 2007」。
該嘉年華會集合超過 120 個攤位售賣本地
出產之優質漁農產品,如新鮮水果、蔬菜、
冰鮮魚、魚類製品、有機產品和花卉等,
吸引了超過 12 萬人次參觀,反應十分理
想。
“Farmfest 2007”, a campaign jointly organized by
AFCD and the Fish/Vegetable Marketing Organization
(FMO/VMO), was held on 20-21 January 2007, to
promote local premium agricultural and fisheries
products at Fa Hui Park, Mongkok. There were over one
hundred and twenty booths. Local premium agricultural
and fisheries products, such as fruits, vegetables, fish,
fish products, organic products and flowers were on sale.
The event was a success with more than one hundred
and twenty thousand visitors.
「本地漁農美食迎春嘉年華 2007」海報
Poster of “Farmfest 2007”
食物及衛生局局長周一嶽醫生及立法會主席范徐麗泰議員
主持「本地漁農美食迎春嘉年華 2007」開幕典禮
Dr. York Y.N. CHOW, Secretary for Food and Health of the
HKSAR and Hon Mrs. Rita L.T. FAN HSU, President of
Legislative Council presiding at the opening ceremony of
“Farmfest 2007”
17
魚類統營處魚類批發市場
Fish Marketing Organization Wholesale Fish Markets
魚類統營處總辦事處
Fish Marketing Organization
Headquarters
九龍荔枝角道 757 號
長沙灣蔬菜批發市場
Cheung Sha Wan Wholesale
Vegetable Market
757 Lai Chi Kok Road, Kowloon
電話 Tel : (852) 2387 8648
傳真 Fax : (852) 2725 3150
電郵 Email : [email protected]
長沙灣魚類批發市場
Cheung Sha Wan Wholesale Fish
Market
九龍長沙灣欽州街西 38 號
38 Yen Chow Street West,
Cheung Sha Wan, Kowloon.
電話 Tel : (852) 2307 8758
傳真 Fax : (852) 2307 8707
電郵 Email : [email protected]
香港仔魚類批發市場
Aberdeen Wholesale Fish Market
香港仔石排灣道 102 號
102 Shek Pai Wan Road,
Aberdeen, Hong Kong.
電話 Tel : (852) 2552 8853
傳真 Fax : (852) 2552 3058
電郵 Email : [email protected]
筲箕灣魚類批發市場
Shau Kei Wan Wholesale Fish
Market
筲箕灣譚公廟道 37 號
37 Tam Kung Temple Road,
Shau Kei Wan, Hong Kong.
電話 Tel : (852) 2568 6312
傳真 Fax : (852) 2560 1664
電郵 Email : [email protected]
觀塘魚類批發市場
Kwun Tong Wholesale Fish Market
九龍觀塘東源街 10 號
10 Tung Yuen Street,
Kwun Tong, Kowloon.
電話 Tel : (852) 2775 5987
傳真 Fax : (852) 2709 3915
電郵 Email : [email protected]
青山魚類批發市場
Castle Peak Wholesale Fish Market
新界屯門三聖邨三聖街
電話 Tel : (852) 2450 6445
Sam Shing Street,
傳真 Fax : (852) 2450 8303
Sam Shing Estate, Tuen Mun, N.T. 電郵 Email : [email protected]
大埔魚類批發市場
Tai Po Wholesale Fish Market
新界大埔三門仔漁安街 1 號
1 Yu On Street,
Sam Mun Chai, Tai Po, N.T.
電話 Tel : (852) 2664 4208
傳真 Fax : (852) 2667 2322
電郵 Email : [email protected]
西貢魚類批發市場
Sai Kung Wholesale Fish Market
新界西貢海傍街
Hoi Pong Street,
Sai Kung, N.T.
電話 Tel : (852) 2792 2735
傳真 Fax : (852) 2792 2735
電郵 Email : [email protected]
魚統處網頁 http://www.fmo.org.hk
FMO homepage
魚統處網頁提供每天各主要冰鮮海魚、活
The
海鮮的平均批發價及魚統處的最新資
wholesale prices of major fresh marine fish
訊。除此之外,該網頁亦載有魚統處的服
and live seafood as well as the latest news of
務資料及查詢熱線。
FMO
http://www.fmo.org.hk
homepage
provides
daily
the Organization. It also provides an enquiry
hotline and information on the services
provided by the Organization.
18
附錄表 List of Appendices
Page (頁)
19
1
組織圖解
Organization Chart
2
魚類統營顧問委員會之成員及職權範圍
Membership and Terms of Reference of the Fish Marketing Advisory Board
20
3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
Quantity, Value and Wholesale Price of Fresh Marine Fish Marketed through
Fish Marketing Organization Markets
22
4
截至 2007 年 3 月 31 日給漁民貸款的報告表
Schedule of Loans to Fishermen as at 31 March 2007
23
5
海魚獎學基金 – 獨立核數師報告
Marine Fish Scholarship Fund - Report of the Independent Auditors
24
6
海魚獎學基金 – 資產負債表
Marine Fish Scholarship Fund - Balance Sheet 2006-2007
26
7
海魚獎學基金 – 收支結算表
Marine Fish Scholarship Fund - Income and Expenditure Account 2006-2007
27
8
海魚獎學基金 – 基金變動表
Marine Fish Scholarship Fund - Statement of Changes in Funds
28
9
海魚獎學基金 – 現金流量表
Marine Fish Scholarship Fund - Cash Flow Statement
29
10
海魚獎學基金 – 財務報表附註
Marine Fish Scholarship Fund - Notes to the Financial Statements
30
11
魚類統營處 – 2006/2007 核數師報告
Fish Marketing Organization - Report of the Auditors 2006-2007
36
12
魚類統營處 – 2006/2007 資產負債表
Fish Marketing Organization - Balance Sheet 2006-2007
38
13
魚類統營處 – 2006/2007 收支結算表
Fish Marketing Organization - Income and Expenditure Account 2006-2007
40
14
魚類統營處 – 基金變動表
Fish Marketing Organization - Statement of Changes in Funds
42
15
魚類統營處 – 2006/2007 現金流量表
Fish Marketing Organization - Cash Flow Statement 2006-2007
43
16
魚類統營處 – 財務報表附註
Fish Marketing Organization - Notes to the Financial Statements
44
19
附錄 1
Appendix 1
魚類統營處之組織圖解
The Organization Chart of the Fish Marketing Organization
統營處處長
Director of Marketing
魚類統營顧問委員會
Fish Marketing
Advisory Board
總經理
General Manager
市場營運部
Market Operations
Section
4 市場經理
4 Market Managers
2 助理經理
2 Assistant Manager
167 職員
167 Staff
行政部
Headquarters
Administration Section
16 職員
16 Staff
20
附錄 2
Appendix 2
魚類統營顧問委員會之成員及職權範圍
MEMBERSHIP AND TERMS OF REFERENCE OF
THE FISH MARKETING ADVISORY BOARD
一.
職權範圍 Terms of reference
委員會負責向行政長官及根據《海魚(統營)條例》第 9 條而設立的魚類統營處提供意見。
The board is responsible for advising the Chief Executive and the Fish Marketing Organization
established under Section 9 of the Marine Fish (Marketing) Ordinance.
二.
委員會成員 [截至 2007 年 3 月 31 日] Membership [ as at 31 March 2007 ]
主席 Chairman
Mrs. Stella Hung, J.P.
孔郭惠清太平紳士
成員 Members
The Hon. LI Kwok-ying, M.H.,J.P.
李國英議員
Mr. KONG Tze-wing, James, M.H.
江子榮先生
Mr. Benny CHU Chun-yin
朱晉賢先生
Dr. Jane LEE Ching-yee
李正儀博士
Dr. Vivian LAM
林慧慧博士
Dr. WONG Man-kon, John, J.P.
王敏幹博士
Ms. Tennessy HUI Mei-sheung
許美嫦女士
Mr. KEUNG Yin-man
姜彥文先生
Mr. PANG Wah-kan
彭華根先生
Ms. WONG For-kam
黃火金女士
Mr. LAM Tong
林黨先生
21
成員 (續)Members (Continued)
Mr. LAM Chun-wai
林振偉先生
Mr. FUNG Shu-fat
馮樹發先生
Mr. LI Tak-wah
李德華先生
Mr. YIK Kwok-leung, Andy
易國樑先生
Mr. CHAN Wai-cheung
陳偉祥先生
Ms. AU Sin-lun, Catherine
區倩綸女士
22
附錄 3
Appendix 3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH
MARKETED THROUGH FMO MARKETS
期間
重量(公噸)
價值 (元)
每千克平均價格(元)
Period
Quantity
(Tonne)
Value ($)
Average Price per kilogram
($)
2002-2003
46,974
804,389,589
17.12
2003-2004
41,566
743,085,197
17.88
2004-2005
41,703
811,928,921
19.47
2005-2006
44,894
838,570,060
18.68
04/2006
05/2006
06/2006
07/2006
08/2006
09/2006
10/2006
11/2006
12/2006
01/2007
02/2007
03/2007
3,985
3,962
3,398
3,264
3,898
3,919
3,736
3,921
3,784
3,696
2,508
4,104
86,964,556
83,622,675
77,448,059
71,599,033
76,146,249
76,255,227
77,894,547
84,399,734
82,197,834
81,346,424
59,608,978
102,995,096
21.82
21.11
22.79
21.94
19.53
19.46
20.85
21.53
21.72
22.01
23.77
25.10
2006-2007
44,175
960,478,412
21.74
23
附錄 4
Appendix 4
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元 All amounts in Hong Kong dollars unless otherwise stated)
二零零七年三月三十一日漁民貸款 SCHEDULE OF LOANS TO FISHERMEN AT 31 MARCH 2007
漁民貸款 Loans to fishermen
4 月 1 日結存 Balance at 1 April
本年度貸出款項 Loans made during
the year
本年度還款 Repayments during the
year
3 月 31 日結存 Balance at 31 March
應收利息 Interest receivable
3 月 31 日結存 Balance at 31 March
3 月 31 日應收貸款及利息總額 Total
loans outstanding including interest
receivable at 31 March
應收款項減值撥備 Provision for
impairment of receivables
4 月 1 日結存 Balance at 1 April
減值撥備撥回 Provision for
impairment of receivables written
back
減值撥備 Provision for impairment of
receivables
3 月 31 日結存 Balance at 31 March
2007
休漁期貸款 Fishing Moratorium Loans
2006
普通貸款
Normal
Loans
小計
總計
總計
1999
2000
2001
2002
2003
2004
2005
2006
2006 (GL)
Sub-total
Total
Total
5,287,745
57,531
-
21,271
30,000
29,000
1,909,657
32,029,721
-
-
34,077,180
39,364,925
21,398,690
905,000
6,192,745
57,531
-
21,271
30,000
29,000
1,909,657
32,029,721
18,570,000
18,570,000
58,600,000
58,600,000
77,170,000
111,247,180
78,075,000
117,439,925
46,290,000
67,688,690
(3,039,050)
3,153,695
(46,000)
11,531
-
(6,600)
14,671
(16,000)
14,000
(24,332,009)
7,697,712
(6,515,000)
12,055,000
(18,230,000)
40,370,000
(50,990,446)
60,256,734
(54,029,496)
63,410,429
(28,323,765)
39,364,925
458,172
15,606
-
8,307
1,494
-
10,631
651,839
194,779
709,478
1,592,134
2,050,306
1,321,096
3,611,867
27,137
-
22,978
15,494
-
104,451
8,349,551
12,249,779
41,079,478
61,848,868
65,460,735
40,686,021
(2,455,622)
-
-
(27,197)
(34,550)
(31,827)
-
-
-
-
(93,574)
(2,549,196)
(1,737,786)
1,465,223
-
-
4,219
19,056
31,827
-
-
-
-
55,102
1,520,325
1,145,363
-
-
(22,978)
(15,494)
-
-
-
(104,451)
(142,923)
(104,451)
(1,133,322)
(1,956,773)
(2,549,196)
-
-
(2,578,605)
(2,932,530)
(1,326,333)
(990,399)
(29,000) (1,815,837)
93,820
-
(104,451)
(104,451)
公平值及攤銷調整 Fair value
adjustment and amortisation
4 月 1 日結存 Balance at 1 April
本年度公平值調整撥回 Fair value
adjustment and amortisation for the year
written back
攤銷漁民貸款利息收益 Interest
income on amortised loans to
fishermen
本年度公平值調整 Fair value
adjustment for the year
3 月 31 日結存 Balance at 31 March
(353,925)
(6,646)
-
-
-
-
(158,018)
-
3,830
-
1,020
-
-
21,653
-
-
-
26,503
26,503
807,744
241,408
864
-
(1,020)
4,904
2,148
136,365
1,815,347
639,280
2,162,923
4,760,811
5,002,219
-
(4,904)
-
(2,148)
-
(1,520,355)
(881,075)
(5,117,597)
(2,954,674)
(6,646,958)
(4,438,249)
(6,790,801)
(4,694,609)
(2,413,941)
(2,932,530)
11,368,704
38,124,804
57,267,696
59,632,804
35,204,295
(143,843)
(256,360)
2,365,108
(1,952)
-
-
25,185
-
-
-
-
-
(2,413,941)
(1,954)
(600,548)
7,749,003
24
附錄 5
Appendix 5
獨立核數師報告
致海魚獎學基金的信託人
(該基金乃根據香港法例第 291 章《海魚(統營)
條例》成立)
INDEPENDENT AUDITOR’S REPORT
TO THE TRUSTEE OF THE MARINE
FISH SCHOLARSHIP FUND
本核數師已審核列載於附錄六至十海魚獎學基
金(「基金」)的財務報表,此財務報表包括於
二零零七年三月三十一日的資產負債表與截至
該日止年度的收支結算表、基金變動表和現金
流量表,以及主要會計政策概要及其他附註解
釋。
We have audited the financial statements of the
Marine Fish Scholarship Fund (the “Fund”) set
out on appendix 6 to 10, which comprise the
balance sheet as at 31 March 2007, and the
statement of income and expenditure, the
statement of changes in funds and the cash flow
statement for the year then ended, and a
summary of significant accounting policies and
other explanatory notes.
信託人就財務報表須承擔的責任
Trustee’s responsibility for the financial
statements
香港法例第 291 章《海魚(統營)條例》規定信
託人須設存適當的賬目。信託人須負責根據香
港會計師公會頒佈的香港財務報告準則編製及
真實而公平地列報該等財務報表。這責任包括
設計、實施及維護與編製及真實而公平地列報
財務報表相關的內部控制,以使財務報表不存
在由於欺詐或錯誤而導致的重大錯誤陳述;選
擇和應用適當的會計政策;及按情況下作出合
理的會計估計。
The Marine Fish (Marketing) Ordinance,
Chapter 291, requires the Trustee to keep
proper accounts. The Trustee is responsible
for the preparation and the true and fair
presentation of these financial statements in
accordance with Hong Kong Financial
Reporting Standards issued by the Hong Kong
Institute of Certified Public Accountants. This
responsibility includes designing, implementing
and maintaining internal controls relevant to the
preparation and the true and fair presentation of
financial statements that are free from material
misstatement, whether due to fraud or error;
selecting and applying appropriate accounting
policies; and making accounting estimates that
are reasonable in the circumstances.
核數師的責任
Auditor’s responsibility
本核數師的責任是根據我們的審核對該等財務
報表作出意見,並按照雙方同意的應聘條款僅
向信託人報告,除此之外本報告別無其他目
的。本核數師不會就本報告的內容向任何其他
人士負上或承擔任何責任。
Our responsibility is to express an opinion on
these financial statements based on our audit
and to report our opinion solely to you in
accordance with our agreed terms of
engagement and for no other purpose. We do
not assume responsibility towards or accept
liability to any other person for the contents of
this report.
本核數師已根據香港會計師公會頒佈的香港審
計準則進行審核。這些準則要求我們遵守道德
規範,並規劃及執行審核,以合理確定此等財
務報表是否不存有任何重大錯誤陳述。
We conducted our audit in accordance with
Hong Kong Standards on Auditing issued by
the Hong Kong Institute of Certified Public
Accountants. Those standards require that we
comply with ethical requirements and plan and
perform the audit to obtain reasonable
assurance as to whether the financial statements
are free from material misstatement.
(established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
25
獨立核數師報告
致海魚獎學基金的信託人(續)
(該基金乃根據香港法例第 291 章《海魚(統營)
條例》成立)
INDEPENDENT AUDITOR’S REPORT
TO THE TRUSTEE OF THE MARINE
FISH SCHOLARSHIP FUND (Continued)
核數師的責任(續)
Auditor’s responsibility (Continued)
審核涉及執行程序以獲取有關財務報表所載金
額及披露資料的審核憑證。所選定的程序取決
於核數師的判斷,包括評估由於欺詐或錯誤而
導致財務報表存有重大錯誤陳述的風險。在評
估該等風險時,核數師考慮與貴基金編製及真
實而公平地列報財務報表相關的內部控制,以
設計適當的審核程序,但並非為對貴基金的內
部控制的效能發表意見。審核亦包括評價信託
人所採用的會計政策的合適性及所作出的會計
估計的合理性,以及評價財務報表的整體列報
方式。
An audit involves performing procedures to
obtain audit evidence about the amounts and
disclosures in the financial statements. The
procedures selected depend on the auditor’s
judgement, including the assessment of the
risks of material misstatement of the financial
statements, whether due to fraud or error. In
making those risk assessments, the auditor
considers internal controls relevant to the
Fund’s preparation and true and fair
presentation of the financial statements in order
to design audit procedures that are appropriate
in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of
the Fund’s internal controls. An audit also
includes evaluating the appropriateness of
accounting policies used and the reasonableness
of accounting estimates made by the Trustee, as
well as evaluating the overall presentation of
the financial statements.
本核數師相信,本核數師所獲得的審核憑證是
充足和適當地為我們的審核意見提供基礎。
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide
a basis for our audit opinion.
意見
Opinion
本核數師認為,上述之財務報表已根據香港財
務報告準則真實而公平地顯示貴基金於二零零
七年三月三十一日結算時之事務狀況,及貴基
金截至該日止年度之虧蝕及現金流量。
In our opinion, the financial statements give a
true and fair view of the state of affairs of the
Fund as at 31 March 2007 and of its deficit and
cash flows for the year then ended in
accordance with Hong Kong Financial
Reporting Standards.
羅兵咸永道會計師事務所
執業會計師
(Signed) PricewaterhouseCoopers
Certified Public Accountants
香港,二零零七年七月二十三日
Hong Kong, 23 July 2007
(established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
26
附錄 6
Appendix 6
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
資產負債表 BALANCE SHEET
附註
Note
資產 ASSETS
非流動資產 Non-current assets
免息貸款 Interest-free loans
流動資產 Current assets
免息貸款 Interest-free loans
應收銀行存款利息 Interest receivable on bank deposits
銀行存款於超過 3 個月而 1 年內到期 Bank deposits with
maturities of more than three months and within one year
現金及現金等價物 Cash and cash equivalents
總資產 Total assets
於三月三十一日
As at 31 March
2007
2006
4
63,209
135,608
4
49,589
13,818
75,400
16,684
5
1,250,000
1,470,000
6
93,474
1,406,881
64,868
1,626,952
1,470,090
1,762,560
3,500,000
(2,030,910)
1,469,090
3,500,000
(1,738,440)
1,761,560
基金 FUNDS
魚類統營處撥出之基金額 Capital allocated by
the Fish Marketing Organization
累積虧蝕 Accumulated deficit
總基金 Total funds
負債 LIABILITIES
流動負債 Current liabilities
應付款項 Accruals
總負債 Total liabilities
總基金及負債 Total funds and liabilities
1,000
1,000
1,000
1,000
1,470,090
1,762,560
信託人 Trustee
張少卿(Signed)Miss CHEUNG Siu-hing
香港,二零零七年七月二十三日
Hong Kong, 23 July 2007
附錄 10 的附註為本財務報表的整體部分。
The notes on appendix 10 form an integral part of these financial statements.
27
附錄 7
Appendix 7
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
收支結算表
STATEMENT OF INCOME AND EXPENDITURE
截至三月三十一日止年度
Year ended 31 March
附註
2007
2006
57,669
49,113
20,722
-
-
38,500
1,000
79,391
2,257
89,870
(1,000)
(253,000)
(14,000)
(1,000)
(220,000)
(32,000)
(68,861)
(35,000)
(179,976)
-
(371,861)
(432,976)
(292,470)
(343,106)
Note
收入 Income
銀行存款利息 Interest on bank deposits
攤銷免息貸款利息 Interest income on amortisation of
interest-free loans
4
應收款項減值準備撥回 Provision for impairment of
receivables written back
免息貸款公平值調整 Fair value adjustment on interest-free
loans
4
支出 Expenditure
核數師酬金 Auditors' remuneration
獎學金 Scholarships
助學金 Grants
資助漁民參加漁業培訓課程 Grants to fishermen for
participating in fishing training courses
應收款項減值準備 Provision for impairment of receivables
本年度虧蝕 Deficit for the year
附錄 10 的附註為本財務報表的整體部分。
The notes on appendix 10 form an integral part of these financial statements.
28
附錄 8
Appendix 8
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
基金變動表 STATEMENT OF CHANGES IN FUNDS
魚類統營處
撥出之基金額
Capital
by the Fish
Marketing
Organization
2005 年 4 月 1 日結存 Balance at 1 April 2005
本年度虧蝕 Deficit for the year
3,500,000
累積虧蝕
Accumulated
deficit
(1,395,334)
-
(343,106)
總額
Total
2,104,666
(343,106)
2006 年 3 月 31 日及 2006 年 4 月 1 日結存
Balance at 31 March 2006 and 1 April 2006
本年度虧蝕 Deficit for the year
2007 年 3 月 31 日結存 Balance at 31 March 2007
3,500,000
(1,738,440)
3,500,000
(292,470)
(2,030,910)
附錄 10 的附註為本財務報表的整體部分。
The notes on Appendix 10 form an integral part of these financial statements.
1,761,560
(292,470)
1,469,090
29
附錄 9
Appendix 9
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
現金流量表 CASH FLOW STATEMENT
截至三月三十一日止年度
Year ended 31 March
附註
2007
2006
Note
營運活動的現金流量
Cash flows from operating activities
營運所用的現金 Cash used in operations
7
(251,929)
(326,366)
60,535
36,119
220,000
340,000
280,535
376,119
28,606
49,753
64,868
15,115
93,474
64,868
投資活動的現金流量 Cash flows from investing activities
已收利息 Interest received
超過 3 個月而 1 年內到期的銀行存款提取淨額
Net withdrawal of bank deposits with maturities of
more than three months and within one year
投資活動產生的淨現金 Net cash generated from
investing activities
現金及現金等價物淨增加 Net increase in cash and
cash equivalents
年初現金及現金等價物 Cash and cash equivalents
at beginning of the year
年終現金及現金等價物 Cash and cash equivalents
at end of the year
6
附錄 10 的附註為本財務報表的整體部分。
The notes on Appendix 10 form an integral part of these financial statements.
30
附錄 10
Appendix 10
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
1
1
一般資料
海魚獎學基金 (「基金」) 的財務報表是根
The financial statements of the Marine Fish
Scholarship Fund ( the "Fund" ) are prepared in
accordance with Section 23(1) of the Marine Fish
(Marketing) Ordinance, Cap. 291. The Fund was
established for the following objects:
據香港法例第 291 章《海魚(統營)條例》第
23(1)條的規定而編制。基金成立目的是:
(a) 為教育和培訓在香港從事海漁業及魚類
(a) the provision of scholarships, grants and loans
for the education and training of persons
employed in the marine fisheries and fish
marketing industries in Hong Kong and their
families and dependants; and
銷售業的人以及其家屬和受養人而提供
獎學金、資助金及貸款;及
(b) 為教育和培訓有意在香港投身海漁業及
(b) the provision of scholarships, grants and loans
for the education and training of persons who
wish to enter the marine fisheries and fish
marketing industries in Hong Kong.
魚類銷售業的人而提供獎學金、資助金
及貸款。
本基金的地址為九龍長沙灣茘枝角道 757
The address of the Fund is 757 Lai Chi Kok Road,
Cheung Sha Wan Wholesale Vegetable Market,
Cheung Sha Wan, Kowloon.
號長沙灣蔬菜批發市場。
財務報表的金額除另有註明外,均以港元列
These financial statements are presented in Hong
Kong dollars unless otherwise stated. These
financial statements have been approved for issue
by the Trustee on 23 July 2007.
報。財務報表已經由信託人在二零零七年七
月二十三日批准刊發。
2
重要會計政策摘要
編制本財務報表採用的主要會計政策列載
於下文。除另有說明外﹐此等政策在所呈報
的所有年度內貫徹應用。
General information
2
Summary of significant accounting policies
The principal accounting policies applied in the
preparation of these financial statements are set
out below. These policies have been consistently
applied to all the years presented, unless otherwise
stated.
31
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
2
重要會計政策摘要(續)
2.1 編制基準
Summary of significant accounting policies
(Continued)
2.1 Basis of preparation
本基金的財務報表是根據香港財務報告
準則(「香港財務準則」)編製,此統稱
包括香港會計師公會發佈所有適用的個
別香港財務準則及香港會計準則和詮釋
及香港普遍採納之會計原則。財務報表
已按照歷史成本法編制,並就免息貸款
的重估按公平值列賬而作出修訂。
The financial statements of the Fund have
been prepared in accordance with Hong Kong
Financial Reporting Standards ("HKFRS"),
which collective term includes all applicable
individual HKFRS, Hong Kong Accounting
Standards (“HKAS”) and Interpretations
issued by the Hong Kong Institute of Certified
Public
Accountants
(“HKICPA”)
and
accounting principles generally accepted in
Hong Kong. The financial statements have
been prepared under the historical cost
convention, as modified by the revaluation of
interest-free loans, which are carried at fair
value.
編制符合香港財務準則的財務報表需要
使用若干關鍵會計估算和假設。這亦需
要管理層在應用本基金會計政策過程中
行使其判斷。根據信託人的評估,沒有
假設和估算將會對下一個財政年度的資
產及負債的賬面值有重大的調整。
The preparation of financial statements in
conformity with HKFRS requires the use
of certain critical accounting estimates and
assumptions.
It
also
requires
management to exercise its judgement in
the process of applying the Fund’s
accounting policies. In the opinion of the
Trustee, there are no estimates and
assumptions that have a significant risk of
causing a material adjustment to the
carrying amounts of assets and liabilities
within the next financial year.
仍未生效及基金並未提前採納的準則及
修訂
Standard and amendment that are not yet
effective and have not been early adopted by
the Fund
以下為已經發佈而對本基金有關及必須
於二零零七年四月一日或以後之會計期
間應用的準則及修訂,但本基金並未提
前採納該等準則及修訂:-
The following standard and amendment have
been published that are relevant and
mandatory for the Fund's accounting period
commencing from 1 April 2007, but which the
Fund has not early adopted.
․ 香 港 財 務 準 則 7 , 金融 工 具 : 披
露;及
․ HKFRS 7, Financial
Disclosures; and
․ 香港會計準則 1 補充修訂,財務報
表的呈報 - 資本披露
․
Instruments:
The complementary Amendment to
HKAS 1, Presentation of Financial
Statements - Capital Disclosures.
32
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
2
重要會計政策摘要(續)
2.1 編制基準(續)
本基金已經開始,但未完成評估香港財
務準則 7 及香港會計準則 1 的補充修
訂對本基金在營運及財務上的實質影
響。但信託人認為除了增加某些披露
外,採納此等準則或修訂對本基金的財
務報表沒有重大影響。
2.2 免息貸款
Summary of significant accounting policies
(Continued)
2.1 Basis of preparation (Continued)
The Fund has commenced, but not yet
completed, an assessment of the impact of
HKFRS 7 and the amendment to HKAS 1.
The Trustee is of the view that the impact on
the financial statements would not be
significant other than certain additional
disclosures.
2.2 Interest-free loans
免息貸款為有固定或可釐定付款且沒有
在活躍市場上報價的非衍生財務資產。
此等款項包括在非流動資產內,但到期
日由結算日起少於 12 個月者,則分類為
流動資產。
Interest-free loans are non-derivative financial
assets with fixed or determinable payments
that are not quoted in an active market. They
are included in non-current assets, except for
maturities less than 12 months after the
balance sheet date. These are classified as
current assets.
免息貸款額初步以公平值確認,其後利
用實際利息法按攤銷成本扣除減值虧損
計量。當有客觀證據證明本基金將無法
按免息貸款原有條款收回所有款項時,
即就貸出款項設定減值虧損。虧損金額
為資產賬面值與按實際利率貼現的估計
未來現金流量的現值兩者的差額。虧損
金額在收支結算表確認。
Interest-free loans are recognised initially at
fair value and subsequently measured at
amortised cost using the effective interest
method, less provision for impairment. A
provision for impairment of interest-free loans
is established when there is objective evidence
that the Fund will not be able to collect all
amounts due according to the original terms of
loans. The amount of the provision for
impairment is the difference between the
asset's carrying amount and the present value
of estimated future cash flows, discounted at
the effective interest rate. The amount of the
provision is recognised in the statement of
income and expenditure.
2.3 現金及現金等價物
現金及現金等價物包括銀行結存及原到
期日為三個月或以下的銀行存款。
2.4 收益確認
銀行存款的利息收益是根據實際利息法
按時間比例入賬。
2.3 Cash and cash equivalents
Cash and cash equivalents include bank
balances and bank deposits with original
maturities of three months or less.
2.4 Revenue recognition
Interest income on bank deposits is recognised
on a time proportion basis using the effective
interest method.
33
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
3
3
財務風險管理
Financial risk management
本基金的活動承受著以下的財務風險:
The Fund's activities expose it to the following
financial risks:
(a)外滙風險
(a) Foreign exchange risk
本基金的交易主要以港元為主,固此承
受很低的外滙風險。
(b) 信貸風險
本基金有政策控制及監察信貸風險。
(c) 流動資金風險
本基金維持充足的銀行結存以管理及監
察資金的流動,所以本基金認為沒有重
大的流動資金風險。
(d) 現金流量及公平值利率風險
本基金的利率風險由銀行的銀行存款引
致。銀行存款利率波動引致基金承受現
金流量利率風險。因本基金有重大計息
資產,包括免息貸款,故本基金受市場
公平值利率風險影響。
The Fund has minimal exposure to foreign
currency exchange rate risk as transactions
are mainly denominated in Hong Kong
dollars.
(b) Credit risk
The Fund has policies in place for the control
and monitoring of its credit risk.
(c) Liquidity risk
The liquidity of the Fund is managed and
monitored by maintaining sufficient cash.
Accordingly, the Fund is of the view that it
does not have significant liquidity risk.
(d) Cash flow and fair value interest rate risk
The Fund's interest rate risk arises from
bank deposits. Bank deposits issued at
variable rates expose the Fund to cash
flow interest rate risk. The Fund has
significant interest-bearing assets which
comprise interest-free loans and is
exposed to fair value interest rate risk.
34
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
財務報表附註 NOTES TO THE FINANCIAL STATEMENTS
4
免息貸款 Interest-free loans
2007
2006
4 月 1 日結存 Balance at 1 April
本年度之還款 Repayments during the year
307,010
(84,932)
413,620
(106,610)
3 月 31 日結存 Balance at 31 March
減:應收款項減值準備
222,078
307,010
Less: Provision for impairment of receivables
(93,000)
(58,000)
129,078
249,010
(38,002)
(40,259)
20,722
-
1,000
(16,280)
2,257
(38,002)
免息貸款 - 淨額 Interest- free loans - net
減:免息貸款 - 1 年內到期
112,798
211,008
Less: Current portion of interest- free loans
免息貸款 - 1 年以上到期 Non-current portion
(49,589)
(75,400)
63,209
135,608
減:公平值及攤銷調整
Less: Fair value adjustment and amortisation:
4 月 1 日結存 Balance at 1 April
攤銷貸款利息 Interest income on amortisation
of loans
本年度公平值調整 Fair value adjustment for
the year
3 月 31 日結存 Balance at 31 March
5
銀行存款於超過 3 個月而 1 年內到期
Bank deposits with maturities of more than three months and within one year
超過 3 個月而 1 年內到期之銀行存款的實際利率為 3.82 厘 (二零零六年:4.22 厘);此等存款
的平均到期日為 77 天 (二零零六年:115 天)。
The effective interest rate on the bank deposits with maturities of more than three months and within
one year is 3.82% (2006: 4.22%); these deposits have an average maturity of 77 days (2006: 115
days).
35
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
財務報表附註 NOTES TO THE FINANCIAL STATEMENTS
6
現金及現金等價物 Cash and cash equivalents
2007
2006
銀行結存 Bank balances
銀行存款於 3 個月或以內到期 Bank deposits with
43,474
64,868
maturities of three months or less
50,000
93,474
64,868
到期日於 3 個月或以內到期的銀行存款實際利率為 2.31 厘 (二零零六年: 無);此等存款的平
均到期日為 16 天 (二零零六年:無)。
The effective interest rate on bank deposits with maturities of three months or less is 2.31% (2006:
Nil); this deposit has an average maturity of 16 days (2006: Nil).
7
營運產生的現金 Cash generated from operations
2007
本年度虧蝕 Deficit for the year
2006
(292,470)
(343,106)
(57,669)
(49,113)
(20,722)
-
35,000
(38,500)
(1,000)
(336,861)
(2,257)
(432,976)
84,932
106,610
(251,929)
(326,366)
調整:Adjustments for:
- 銀行存款利息收入 Interest income on bank deposits
- 攤銷免息貸款利息 Interest income on amortisation
of interest-free loans
- 應收款項減值準備 / (撥回) Provision/(write-back on
provision) for impairment of receivables
- 免息貸款公平值調整 Fair value adjustment on
interest-free loans
營運資金變動:Change in working capital :
- 免息貸款 Interest-free loans
營運所用的現金 Cash used in operations
36
附錄 11
Appendix 11
核數師報告書
致魚類統營處
(根據香港法例第 291 章《海魚(統營)條例》成
立)
本核數師已審核列載於附錄十二至十六魚類統
營處(『統營處』)財務報表,此財務報表包括
於二零零七年三月三十一日的資產負債表與截
至該日止年度的收支結算表、基金變動表和現
金流量表,以及主要會計政策概要及其他附註
解釋。
INDEPENDENT AUDITOR’S REPORT
TO THE FISH MARKETING
ORGANIZATION
(established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
We have audited the financial statements of the Fish
Marketing Organization (the “Organization”) set out
on appendix 12 to 16, which comprise the balance
sheet as at 31 March 2007, and the statement of
income and expenditure, the statement of changes in
funds and the cash flow statement for the year then
ended, and a summary of significant accounting
policies and other explanatory notes.
統營處就財務報表須承擔的責任
Organization’s responsibility for the financial
statements
香港法例第291章《海魚(統營)條例》規定統營
The Marine Fish (Marketing) Ordinance, Chapter
291, requires the Organization to keep proper
accounts. The Organization is responsible for the
preparation and the true and fair presentation of
these financial statements in accordance with Hong
Kong Financial Reporting Standards issued by the
Hong Kong Institute of Certified Public
Accountants.
This responsibility includes
designing, implementing and maintaining internal
controls relevant to the preparation and the true and
fair presentation of financial statements that are free
from material misstatement, whether due to fraud or
error; selecting and applying appropriate accounting
policies; and making accounting estimates that are
reasonable in the circumstances.
處須設存適當的賬目。統營處須負責根據香港
會計師公會頒佈的香港財務報告準則編製及真
實而公平地列報該等財務報表。這責任包括設
計、實施及維護與編製及真實而公平地列報財
務報表相關的內部控制,以使財務報表不存在
由於欺詐或錯誤而導致的重大錯誤陳述;選擇
和應用適當的會計政策;及按情況下作出合理
的會計估計。
核數師的責任
Auditor’s responsibility
本核數師之責任是根據本核數師的審核,對該
Our responsibility is to express an opinion on these
financial statements based on our audit and to report
our opinion solely to you in accordance with our
agreed terms of engagement and for no other
purpose. We do not assume responsibility towards
or accept liability to any other person for the
contents of this report.
等財務報表作出獨立意見,並按照雙方所協定
的應聘書條款僅向統營處報告,除此之外本報
告別無其他目的。本核數師不會就本報告的內
容向任何其他人士負上或承擔任何責任。
37
核數師報告書
立)
INDEPENDENT AUDITOR’S REPORT
TO THE FISH MARKETING
ORGANIZATION(Continued)
(established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
核數師的責任(續)
Auditor’s responsibility (Continued)
本核數師已根據香港會計師公會頒佈的香港審
We conducted our audit in accordance with
Hong Kong Standards on Auditing issued by
the Hong Kong Institute of Certified Public
Accountants. Those standards require that we
comply with ethical requirements and plan and
perform the audit to obtain reasonable
assurance as to whether the financial statements
are free from material misstatement.
致魚類統營處(續)
(根據香港法例第 291 章《海魚(統營)條例》成
計準則進行審核。這些準則要求我們遵守道德
規範,並規劃及執行審核,以合理確定此等財
務報表是否不存有任何重大錯誤陳述。
審核涉及執行程序以獲取有關財務報表所載金
額及披露資料的審核憑證。所選定的程序取決
於核數師的判斷,包括評估由於欺詐或錯誤而
導致財務報表存有重大錯誤陳述的風險。在評
估該等風險時,核數師考慮與統營處編製及真
實而公平地列報財務報表相關的內部控制,以
設計適當的審核程序,但並非為對統營處的內
部控制的效能發表意見。審核亦包括評價統營
處所採用的會計政策的合適性及所作出的會計
估計的合理性,以及評價財務報表的整體列報
方式。
本核數師相信,本核數師所獲得的審核憑證是
充足和適當地為我們的審核意見提供基礎。
An audit involves performing procedures to
obtain audit evidence about the amounts and
disclosures in the financial statements. The
procedures selected depend on the auditor’s
judgement, including the assessment of the
risks of material misstatement of the financial
statements, whether due to fraud or error. In
making those risk assessments, the auditor
considers internal controls relevant to the
Organization’s preparation and true and fair
presentation of the financial statements in order
to design audit procedures that are appropriate
in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of
the Organization’s internal controls. An audit
also includes evaluating the appropriateness of
accounting policies used and the reasonableness
of accounting estimates made by the
Organization, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide
a basis for our audit opinion.
意見
Opinion
本核數師認為,上述之財務報表已根據香港財
In our opinion, the financial statements give a
true and fair view of the state of affairs of the
Organization as at 31 March 2007 and of its
surplus and cash flows for the year then ended
in accordance with Hong Kong Financial
Reporting Standards.
務報告準則真實而公平地顯示統營處於二零零
七年三月三十一日結算時之事務狀況,及統營
處截至該日止年度之盈餘及現金流量。
羅兵咸永道會計師事務所
(Signed) PricewaterhouseCoopers
執業會計師
Certified Public Accountants
香港,二零零七年七月三十一日
Hong Kong, 31 July 2007
38
附錄 12
Appendix 12
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
資產負債表 BALANCE SHEET
於三月三十一日
As at 31 March
附註
2007
2006
Note
資產 ASSETS
非流動資產 Non-current assets
租賃土地及土地使用權 Leasehold land and land use rights
5
6,965,392
7,141,950
物業、機器及設備 Property, plant and equipment
6
12,065,634
13,036,797
魚類統營處貸款 FMO Loans
7
806,108
1,276,471
19,837,134
21,455,218
流動資產 Current assets
存貨 Inventories
9
524,288
359,622
魚類統營處貸款 FMO Loans
7
58,826,696
33,927,824
美國經援協會貸款 CARE Loan
應收合作社及漁民款項 Accounts receivable from
co-operative societies and fishermen
應收及其他應收、按金及預付款項 Accounts and other
receivables, deposits and prepayments
銀行存款於超過 3 個月而 1 年內到期 Bank deposits with
maturities of more than three months and within one year
現金及現金等價物 Cash and cash equivalents
8
-
15,916
113,083
235,355
10
4,647,773
3,018,322
11
12
85,820,000
55,580,000
33,697,972
38,925,767
183.629,812
132,062,806
203,466,946
153,518,024
13
60,983,039
49,692,618
7
78,976,061
75,104,460
14
8
1,778,641
164,799
1,778,641
164,704
141,902,540
126,740,423
總資產 Total assets
基金 FUNDS
一般基金 General Fund
滾存盈餘 Accumulated surplus
特別基金 Specific fund
魚類統營處貸款基金 FMO Loan Fund
外來補助金用作資本支出 Funds provided from external
sources for capital expenditure
美國經援協會貸款基金 CARE Loan Fund
總基金 Total funds
39
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
資產負債表(續) BALANCE SHEET(Continued)
於三月三十一日
As at 31 March
附註
2007
2006
17
5,268,125
5,313,584
18(a)
6,596,000
9,227,000
11,864,125
14,540,584
Note
負債 LIABILITIES
非流動負債 Non-current liabilities
長期服務金撥備 Provision for long service payment
界定福利計劃責任 Obligations under defined benefit plan
流動負債 Current liabilities
應付款項及各項準備 Accounts payable and provisions
15
9,112,577
9,812,997
長期服務金撥備 Provision for long service payment
17
189,561
380,917
魚商按金 Fish buyers' deposits
690,234
884,335
合作社及漁民暫存款項 Savings held on behalf of
co-operative societies and fishermen
應付予香港特別行政區政府貸款基金的款項
849,527
1,069,051
38,858,382
89,717
49,700,281
12,237,017
61,564,406
26,777,601
203,466,946
153,518,024
Amount due to Government Loan Fund
7, 16
總負債 Total liabilities
總基金及負債 Total funds and liabilities
魚類統營處 Fish Marketing Organization
張少卿 (Signed) Miss CHEUNG Siu-hing
香港,二零零七年七月三十一日 Hong Kong, 31 July 2007
附錄 16 的附註為本財務報表的整體部分。
The notes on Appendix 16 form an integral part of these financial statements.
40
附錄 13
Appendix 13
魚類統營處 FISH MARKETING ORGANIZATION
((除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
收支結算表
STATEMENT OF INCOME AND EXPENDITURE
附註
Note
經營收益 Operating income
佣金收益 Commission
售賣海魚/魚類產品淨收益 Net income from sale of marine
fish / produce
許可證收益 Licence fee income
凍房租賃收益 Cold storage income
船舶泊位收益 Berthing income
雜項收益 Sundry income
售賣海水淨收益 Net income from sale of sea water
截至三月三十一日止年度
Year ended 31 March
2007
2006
25,080,624
25,309,306
1,488,246
15,161,080
199,348
1,214,570
3,131,398
134,253
46,409,519
695,584
16,005,002
264,457
1,267,760
2,830,805
11,189
46,384,103
2,264,402
144,311
2,408,713
1,480,114
1,480,114
48,818,232
47,864,217
21
(23,136,948)
(23,704,674)
22
(1,849,764)
(375,547)
(2,056,663)
(2,640,817)
(199,370)
(414,297)
(215,584)
(12,148)
(60,260)
(8,420)
(145,651)
(224,100)
(1,068,560)
(14,641)
(3,855)
(800)
(9,290,477)
(1,745,803)
(324,041)
(1,899,626)
(1,733,286)
(265,316)
(231,144)
(195,687)
(8,563)
(42,970)
(3,475)
(148,521)
(224,100)
(1,123,115)
(6,498)
(3,520)
(298)
(7,955,963)
(32,427,425)
(31,660,637)
19
20
非營業收益 Non-trading income
銀行存款利息收益 Interest income on bank deposits
其他收益 Other income
總收益 Total income
經營支出 Operating expenditure
薪津及其他福利 Employee benefit expenditure
營業費 General working expenses
租金、差餉及許可證費用 Rent, rates and permit fees
印刷及文具費 Printing and stationery
水電 Utility services
保養及修理 Maintenance and minor improvements
用具及設備 Stores and equipment
雜項支出 Miscellaneous expenses
員工福利 Staff welfare
員工培訓 Staff training
舟車費 Travelling expenses
防護服及制服 Protective clothing and uniforms
保險費 Insurance
核數師酬金 Auditor's remuneration
保安服務費 Security services
佣金支出 Commission expenses
銀行手續費 Bank charges
手續費 Handling fees
結存結轉 Balance carried forward
附錄 16 的附註為本財務報表的整體部分。
The notes on Appendix 16 form an integral part of these financial statements.
41
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
收支結算表 (續)
STATEMENT OF INCOME AND EXPENDITURE (Continued)
附註
Note
承前結存 Balance brought forward
折舊及攤銷 Depreciation and amortisation
運輸費 Transportation expenses
聯絡及輔助服務費 Liaison and ancillary services
宣傳及推廣費 Publicity and sales promotion
法律及專業費用 Legal and professional fees
清潔費 Cleaning charges
加工服務費 Processing charge
截至三月三十一日止年度
Year ended 31 March
2007
2006
(32,427,425)
(31,660,637)
5,6
(2,851,208)
(996,064)
(23,373)
(604,632)
(147,100)
(300,000)
(112,441)
(37,462,243)
(2,698,055)
(747,535)
(21,925)
(600,000)
(79,712)
(294,000)
(104,292)
(36,206,156)
26
(65,568)
(13,478)
(37,527,811)
(381)
(36,220,015)
11,290,421
11,644,202
其他支出 Other expenditure
物業、機器及設備的出售虧損 Loss on sale of property, plant
and equipment
買手領取已撥入儲備的按金 Refund of unclaimed buyers'
deposits
總支出 Total expenditure
本年度經營業務盈餘 Operating surplus for the year
其他活動凈盈餘/(虧蝕) Net surplus/(deficit) from other
activities:
魚類統營處貸款基金 FMO Loan Fund
美國經援協會貸款基金 CARE Loan Fund
24
25
本年度總盈餘 Total surplus for the year
(轉入)/轉自魚類統營處貸款基金 Transfer (to)/from FMO
Loan Fund
轉入美國經援協會貸款基金 Transfer to CARE Loan Fund
本年度凈盈餘轉入一般基金 Net surplus for the year
transferred to General Fund
3,871,601
95
3,871,696
15,162,117
7
8
(3,871,601)
(95)
13
11,290,421
附錄 16 的附註為本財務報表的整體部分。
The notes on Appendix 16 form an integral part of these financial statements.
(515,836)
983
(514,853)
11,129,349
515,836
(983)
11,644,202
42
附錄 14
Appendix 14
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
基金變動表 STATEMENT OF CHANGES IN FUNDS
總基金
Total funds
2005 年 4 月 1 日結存 Balance at 1 April 2005
115,611,074
本年度總盈餘 Total surplus for the year
11,129,349
2006 年 3 月 31 日及 2006 年 4 月 1 日結存
Balance at 31 March 2006 and 1 April 2006
126,740,423
本年度總盈餘 Total surplus for the year
2007 年 3 月 31 日結存 Balance at 31 March 2007
15,162,117
141,902,540
附錄 16 的附註為本財務報表的整體部分。
The notes on Appendix 16 form an integral part of these financial statements.
43
附錄 15
Appendix 15
魚類統營處 FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
現金流量表 CASH FLOW STATEMENT
截至三月三十一日止年度
Year ended 31 March
附註
2007
2006
Note
營運活動的現金流量 Cash flows from operating activities
營運產生/(所用)的現金 Cash generated from/(used in)
operations
26
23,021,610
(6,491,862)
3,759,650
2,210,302
(1,769,215)
(2,583,971)
投資活動的現金流量 Cash flows from investing activities
已收利息 Interest received
購入物業、機器及設備 Purchases of property, plant and
equipment
出售物業、機器及設備所得款項 Proceeds from disposals
of property, plant and equipment
超過 3 個月而 1 年內到期的銀行(存款) /提取淨額 Net
6
26
(placement)/withdrawal of bank deposits with
maturities of more than three months and within
one year
投資活動(所用)/產生的淨現金 Net cash (used in) /
generated from investing activities
現金及現金等價物淨(減少)/增加 Net (decrease) /increase
in cash and cash equivalents
年初現金及現金等價物 Cash and cash equivalents at
beginning of the year
年終現金及現金等價物 Cash and cash equivalents at
end of the year
160
3,000
(30,240,000)
21,010,000
(28,249,405)
20,639,331)
(5,227,795)
14,147,469
38,925,767
24,778,298
33,697,972
38,925,767
12
附錄 16 的附註為本財務報表的整體部分。
The notes on Appendix 16 form an integral part of these financial statements.
44
附錄 16
Appendix 16
1
魚類統營處
FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
一般資料
1
魚類統營處 (「本處」) 是按照香港法例
第291章《海魚(統營)條例》成立。該條例
規定海魚必須經由本處轄下的魚市場批
售,而貨主須按所出售的漁獲總值向本處
繳付佣金,作為提供一切市場服務的收
費。
General information
The
Fish
Marketing
Organization
(the
"Organization') is formed under the Marine Fish
(Marketing) Ordinance, Chapter 291, which
requires that marine fish be bought and sold
wholesale at the wholesale marine fish markets
operated by the Organization. A fish seller shall pay
a commission to the Organization for the services
provided in respect of such sale.
統營處的佣金收入主要依賴:
The amount of commission income accruing to the
Organization therefore depends significantly on:
(i)
(i)
the degree of the fish sellers' compliance
with the Marine Fish (Marketing) Ordinance
by bringing their catch into the
Organization's markets for sale; and
(ii)
the market conditions which influence the
sale price of the fish.
漁民在多大程度上依照《海魚(統營)
條例》的規定將他們的漁獲運送往
本處轄下的魚市場出售;及
(ii)
對魚價有影響的市道。
修訂如下:
With effect from 25 June 1999, the rate of
commission payable to the Organization for
services provided in respect of the sale of marine
fish at a market is changed from 7% of the price for
which the fish was sold to the following basis:
(i)
(i)
$5 per 15 catties sold or 7% of the purchase
price, whichever is the lower, for services
provided in respect of the sale of marine fish
by way of direct sale; or
(ii)
7% of the purchase price for services
provided in respect of the sale of marine fish
by way of any other method of sale.
由一九九九年六月二十五日起,就於市場
出售海魚方面所提供的服務而須向魚類
統營處繳付的佣金率由買賣的百分之七
以直接出售方式出售海魚所提供的
服務,須就該服務繳付的佣金比率
為買價的百分之七或每十五斤售出
的海魚五元,以數額較小者為準﹔
或
(ii) 以其他出售方式出售海魚所提供的
服務,須就該服務繳付的佣金比率
為買價的百分之七。
本處的地址為九龍長沙灣荔枝角道757號
長沙灣蔬菜批發市場。
The address of the Organization is 757 Lai Chi
Kok Road, Cheung Sha Wan Wholesale Vegetable
Market, Cheung Sha Wan, Kowloon.
45
魚類統營處
FISH MARKETING ORGANIZATION
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
1
1
一般資料(續)
These financial statements are