our organisation 3 · 2020-05-28 · pages 抱負及使命 vision and mission 2 ... kei wan, kwun...

頁碼

Pages

抱負及使命

VISION AND MISSION 2

魚類統營處組織

OUR ORGANISATION

3

服務範圍

OUR SERVICES 5

提供海魚批銷設施及服務

Provision of marine fish wholesaling facilities and services 推廣本地漁產品

Promotion of local fisheries products 支援本地漁業

Supporting local fisheries

業績成果

PERFORMANCE AND ACHIEVEMENT 7


Provision of marine fish wholesaling facilities and services 推廣本地漁產品

Promotion of local fisheries products 支援本地漁業

Supporting local fisheries 財政表現

Financial performance

迎接未來

MEETING FUTURE CHALLENGES 17

魚類統營處批發市場及網頁

FMO WHOLESALE FISH MARKETS AND HOMEPAGE 19

附錄

APPENDICES 20

2 抱負及使命

VISION AND MISSION

抱負

向本地漁業及漁產貿易商提供有秩序及有效率

的海魚批銷制度和設施。

Vision

To provide the local fishing industry and fisheries trade

sector an orderly and efficient wholesale marketing system and facilities for marine fish.

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本地漁業及漁產貿易商，使海魚的批銷在有秩序及有效率的情況下進行，從而使本港消費者有穩定而持續的海魚供應。

Mission

To serve the local

fishing industry

and 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.

3 魚類統營處組織

OUR ORGANISATION

魚類統營處

（魚統處）最初根

據「防衞規例」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批銷服務，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。魚統處分別在香港仔、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批銷服

務。

長沙灣魚類批發市場

Cheung Sha Wan Wholesale Fish Market

The Fish Marketing Organization (FMO) was

first established under the Defence Regulations in

1945 to assist 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.

青山魚類批發市場

Castle Peak Wholesale Fish Market

4 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

至二零一八年三月三十一日，該處僱用職員

189 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。二零一七至一八財政年度期

間，魚類統營顧問委員會曾討論多項重要的

事宜，向魚統處提供意見，包括魚統處的整

體財政預算、魚統處的一般業務運作和業績

報告、魚類統營處貸款基金的管理、打擊非

法批銷海魚的執法行動、以及推廣本地漁產

品的活動。該委員會的成員及功能載於附錄

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 organisation

separated from the civil service. As at 31 March

2018, the organisation employed 189 staff. The

organisation chart is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 2017-18

financial year, the Board discussed and advised the

organisation on a number of important issues

including the annual financial estimates of the FMO,

general business operation and reports of the FMO,

administration of the Fish Marketing Organization

Loan Fund, enforcement against illegal fish

marketing and activities for promoting local

fisheries products. The membership and functions of

the Board are at Appendix 2.

5 服務範圍

OUR SERVICES


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，以及魚類批銷和會計等服務。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

批發商收取佣金，作為提供服務的收費。

Provision of marine fish wholesaling

facilities and services

Through the wholesale

markets established at

strategic locations, the

FMO provides fish

trading facilities, 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.

海魚批銷 - 直銷盤

Direct sale of marine fish

Promotion of local fisheries products

To promote local

fisheries products, the

FMO develops quality

fisheries products at its fish processing centre

and brings local fisheries products to the local

public through its marketing network. The

FMO also promotes the marketing of local

fisheries products through participation in

food fairs and organising publicity activities.

海魚批銷 - 拍賣盤

Auction sale of marine fish

推廣本地漁產品

為了協助推廣

本地漁產品，

魚統處轄下的

漁產品加工中

心發展優質漁

產品，並透過

其銷售網絡將本地漁產品供應給市民。另

外，魚統處透過參加食品展覽及組織宣傳活

動，推廣本地的漁產品。

6 支援本地漁業

魚統處把所得盈餘都用於支援本地

漁業的發展，包括為漁民提供低息貸款、

改善市場服務和設施、為漁民及漁民子弟

提供獎助學金。

魚統處於一九四六年成立魚類統營

處貸款基金，為漁民提供貸款作生產及發

展用途。截至二零一八年三月三十一日，

該貸款基金的資本及累積盈餘總額為 8,707

萬元。

內地每年在南海實施休漁期。為了

協助受影響的捕撈漁民，魚類統營處貸款

基金向他們提供特別貸款，以協助他們渡

過休漁期及於休漁期後恢復作業。

此外，魚統處成立海魚獎學基金，為

漁民及魚類批銷業的人士、其子弟、及擬

投身該等行業的人士提供獎學金及助學

金。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。現時基金的資本額為 415 萬元。


The FMO channels back its surplus

earnings to support the development of the local

fishery industry by way of providing low-interest

loans to fishermen, improving its markets’ services

and facilities and providing grants and scholarships

for fishermen and their children.

Since 1946, the FMO has set up the Fish

Marketing Organization Loan Fund to provide

credit assistance to fishermen for production and

development purposes. As at 31 March 2018, the

Loan Fund’s capital and accumulated surplus

amounted to $87.07 million.

To help capture fishermen affected by the

annual fishing moratorium in the South China

Sea implemented by the Mainland authorities,

special loan is made available under the FMO

Loan Fund to help them tide over the period and

resume fishing after the moratorium.

In addition, the FMO has set up the Marine

Fish Scholarship Fund to offer scholarships and

grants for the education 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 is

administered by its Trustee (the Director of

Marketing) on the advice of the statutory Marine

Fish Scholarship Fund Advisory Committee. The

Fund currently has a capital of $4.15 million.

7 業績成果

PERFORMANCE AND ACHIEVEMENT


魚統處為

約320名漁

民、80 名收

魚商、110

名批發商

及 2,110 名買家提供批銷設施及管理服

務。在二零一七至一八年度，一共有 33,715

公噸鮮海魚及10,343公噸活海魚經魚統處

的魚類批發市場批銷，主要的鮮海魚品種

包括木棉、黃花、紅衫、馬頭、池魚、鯧

魚及𩶘魚，而主要活海魚品種包括石斑、

黃𩶘鯧及石蚌。經魚統處批銷的鮮海魚及

活海魚重量，價值及批發價格資料載於附

錄 3 及 4。

為確保於香港仔、觀塘和長沙灣魚類

批發市場的活海魚批發活動在井然有

序、衞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、清潔、泊車

和交通安排等管理和相關服務。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衞生標準。

Provision of marine fish wholesaling

facilities and services

The FMO provides

wholesaling facilities

and management

services to about 320

fishermen, 80 fish collectors, 110 wholesalers and

2,110 buyers. In 2017-18, 33,715 tonnes of fresh

marine fish and 10,343 tonnes of live marine fish

were sold through the FMO wholesale fish markets.

The former mainly includes big-eyes, yellow

croaker, golden thread, horse-head, scad, pomfret

and seabream, whereas the latter includes grouper,

pompano and star snapper. Detailed information on

the throughput by quantity, value and price of fresh

and live marine fish is at Appendices 3 and 4.

To ensure that the live marine fish

wholesaling activities at the Aberdeen, Kwun Tong

and Cheung Sha Wan Wholesale Fish Markets are

operated in an orderly, hygienic and efficient

manner, the FMO continues to provide the necessary

management and related services including security,

cleaning, parking and traffic management in the

markets. Moreover, regular monitoring of fish tank

water quality and inspection of live fish stalls are

conducted to ensure their compliance with fish

keeping requirements and prescribed hygiene

standards.

8 此外，魚統處繼續在香港仔、觀塘和

長沙灣魚類批發市場為活魚批發商及運輸

商提供潔淨海水。年內，魚統處以收回成

本的原則向活魚批發商及運輸商提供了

44,831 噸潔淨海水。

長沙灣魚類批發市場海水銷售處

Cheung Sha Wan Wholesale Fish Market Seawater Station

推廣本地漁產品

位於香港仔魚類批發市場的漁產品加

工中心，本年度繼續積極與業界合作，發

展優質本地漁產品，以及將這些產品推廣

至本地市場。此外，中心亦與漁農自然護

理署合作，利用魚統處的銷售網絡及〝本

地優鮮〞品牌，推廣「優質養魚場計劃」

及其漁產品。另外，魚統處將優質養魚場

出產的漁產品，以速凍方式處理及包裝，

銷售到大型連鎖超級市場。年內，魚統處

向 160 個客戶，包括餐廳、酒樓、超級市

場、健康食品店﹑網店、酒店﹑老人院舍

及魚統處手機應用程式「本地優鮮」等供

應各類優質漁產品，包括乾貨、鹹鮮、冰

鮮及急凍貨品，推廣品種有鷹鯧、馬友、

𩶘魚及大蝦等。

In addition, the FMO continues to supply clean

seawater to the live fish wholesalers and transporters

at the Aberdeen, Kwun Tong and Cheung Sha Wan

Wholesale Fish Markets. During the year, the FMO

supplied a total of 44,831 tonnes of clean seawater to

live fish traders and transporters on the cost-recovery

basis.

活海魚批銷

Wholesaling of live marine fish

Promotion of local fisheries products

The Fish Processing Centre at the Aberdeen

Wholesale Fish Market continues its mission of

developing premium local fisheries products in

collaboration with the industry and promoting these

products to the local market during the year. The

Centre also cooperates with the Agriculture, Fisheries

and Conservation Department (AFCD) in promoting

the “Accredited Fish Farm Scheme” (AFFS) and its

products through its marketing network under the

brand of “Local Fresh”. In addition, FMO packaged

AFFS fish products by individual quick frozen

technique for sales in chain supermarkets. During the

year, the FMO supplied premium fisheries products,

including dried, salted, fresh and frozen products to

160 customers including restaurants, supermarkets,

healthy food stores, hotels, elderly homes and the

FMO mobile phone app Local Fresh. Chinese

pomfret, threadfin, snapper and prawns have been

promoted.

9

魚統處向稻苗學會推廣優質養魚場計劃產品

FMO Introduced Accredited Fish Farm Scheme products to

Institution of Dining Art

浸會大學營養與食物管理課程學生參觀香港仔魚類批

發市場

Students of Nutrition and Food Management Program,

Hong Kong Baptist University visiting the Aberdeen

Wholesale Fish Market

推廣獲「優質養魚場計劃」認證的本地漁產品

Promotion of local fisheries products accredited under the

“Accredited Fish Farm Scheme”

10 魚統處組織及參與了多項宣傳活動，

推廣本地的漁產品。其中的一個主要活動是

由漁農自然護理署、魚統處及蔬菜統營處於

2018 年 1 月 12 日至 14 日在旺角花墟公園

聯合舉辦的「本地漁農美食嘉年華 2018」。

該嘉年華會集合了超過 380 個攤位售賣本

地出產之優質漁農產品，並吸引超過二十萬

人次參觀，營業額約為 716 萬元，反應十分

理想。

「本地漁農美食嘉年華 2018」開幕典禮

Opening ceremony of “Farmfest 2018”

此外，魚統處參加了在香港舉辦的「香

港餐飲展 2017」和「美食博覽 2017」等食

品展覽會，藉以向本地及海外買家推廣及宣

傳本地優質漁產品。

The FMO organised and participated in various

publicity activities to promote local fisheries

products. One of the major events was the “Farmfest

2018” jointly organised by the AFCD, FMO and the

Vegetable Marketing Organization from 12 to 14

January 2018 at Fa Hui Park, Mongkok. There were

over 380 booths selling local premium agricultural

and fisheries products. The event was a great success,

attracting more than 200,000 visitors with some $7.16

million sales value.

「本地漁農美食嘉年華2018」

“Farmfest 2018”

Moreover, the FMO took part in the food fairs

including “Restaurant and Bar 2017” and “Food Expo

2017” in Hong Kong, through which local premium

fisheries products were publicised and promoted to

local and overseas buyers.

11

「美食博覽 2017」

“Food Expo 2017”

「香港餐飲展 2017」

“Restaurant and Bar 2017”

在連鎖超級市場推廣獲「優質養魚場計劃」認證的本地漁產品

Promotion of local fisheries products accredited under the “Accredited

Fish Farm Scheme” at chain supermarkets

12

另外，為推廣本地漁業的傳统文化及發

展，魚統處在香港仔魚類批發市場內開設了

一所禮品店。店內銷售的禮品包括由一些社

會企業精心製作的香港漁業特色的手工藝

品及模型。而魚統處亦提供各類產品，包括

印有魚類圖案的 T 恤和變色杯。

To promote the traditional culture and

development of the local fisheries industry, the FMO

set up a souvenir shop at the Aberdeen Wholesale

Fish Market. The souvenirs include some handicrafts

and models with Hong Kong fishery features made

by some local social enterprises. The FMO also offers

various product items, including T-shirts and

colour-changing mugs with a fish design.

魚類統營處禮品店

FMO souvenir shop

魚類統營處禮品店精品琳琅滿目

FMO souvenir shop offering a variety of high quality

products

13

支援本地漁業

年內，貸

款基金

向魚船 /

收魚艇

船東發

放共 360

宗貸款，貸款總額為 5,587 萬元。

海魚獎學基金發放獎助學金共 38 萬 9

千元予 23 名符合資格的學生，協助他們在

本地或海外的大學及本地中學修讀不同的

課程。二零一七至一八財政年度海魚獎學

基金的核數師報告、資產負債表、全面收

益表、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。

財政表現

二零一七至一八年度魚統處的經營業

務盈餘為 10,288,913 元。有關的核數師報

告、資產負債表、全面收益表、基金變動

表、現金流量表及財務報表附註分別刊載

於附錄 11 至 16。


During the year, a

total of 360 loans

amounting to $55.87

million were issued to

owners of fish vessels/fish collectors under the Loan

Fund.

A total of $389,000 in scholarship and grants

was awarded to 23 eligible students under the Marine

Fish Scholarship Fund to assist them in studying

various courses at local and overseas universities and

local secondary schools. The Report of the Auditors,

the Balance Sheet, the Statement of Comprehensive

Income, the Statements of Changes in Funds, the

Statement of Cash Flows and the Notes to the

Financial Statements of the Marine Fish Scholarship

Fund for the financial year 2017-18 are at Appendices

5 to 10 respectively.

Financial performance

The FMO achieved an operating surplus of

$10,288,913 during 2017-18. The Report of the

Auditors, the Balance Sheet, the Statement of

Comprehensive Income, the Statement of Changes in

Funds, the Statement of Cash Flows and the Notes to

the Financial Statements for the financial year

2017-18 are at Appendices 11 to 16 respectively.

14 2013-14 至 2017-18 年的總收益、支出及盈虧

Total income, expenditure and surplus/deficit

from 2013-14 to 2017-18

0

5

10

15

20

25

30

35

40

45

50

55

60

65

70

75

80

13/14 14/15 15/16 16/17 17/18

59.9

63.2 65.3

69.5 70.4

51.6

54.6

56.8

59.6 60.1

8.3 8.6

8.4 9.9 10.3

金額

(百萬港元計

) A

mo

un

t (H

KD

Mill

ion

)

年度 Year

總收益 Total income 總支出 Total expenditure 盈餘/虧蝕 Operating surplus/deficit

15 2013-14 至 2017-18 的鮮海魚全年批銷量 Fresh Marine Fish Throughput from 2013-14 to

2017-18

0.0

5.0

10.0

15.0

20.0

25.0

30.0

35.0

40.0

45.0

13/14 14/15 15/16 16/17 17/18

批銷量

(1

00

0 噸

) Th

rou

ghp

ut

(10

00

to

ns)

年度 Year

36.0 33.7 35.7 35.7 35.3

16 2013-14 至 2017-18 的活海魚全年批銷量 Live Marine Fish Throughput from 2013-14 to

2017-18

0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

8.0

9.0

10.0

11.0

13/14 14/15 15/16 16/17 17/18

10.5 10.5 10.3

8.9

批銷量

(1

00

0 噸

) Th

rou

ghp

ut

(10

00

ton

s)

10.5

年度 Year

17 迎接未來

MEETING FUTURE CHALLENGES

由於南中

國海漁業

資源的競

爭激烈，以

及漁民在

香港以外地方出售漁獲的情況漸趨普

遍，魚統處的批銷量和佣金收益將會繼續

受壓。

面對挑戰，魚統處會繼續檢討魚類批

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穩

定。魚統處將會繼續在其轄下的批發市場

進行活海魚批銷活動有關的業務。另外，

魚統處積極邀請各漁業組織參加展覽，例

如美食博覽等，以推廣及銷售本地漁產

品。此外，魚統處也研究透過《內地與香

港關於建立更緊密經貿關係的安排》，協

助本地養殖業界以免關稅方式拓展內地

市場。

Due to the intense

competition for

fisheries resources in

the South China Sea

and increasing sale of

catch by the local fishing fleet outside Hong Kong,

there will be continuous pressure on the FMO

throughput and hence its commission income.

The FMO will continue to review the utilisation

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 organisation. The FMO will

continue the operations relating to live marine fish

wholesaling activities in its wholesale fish markets.

In addition, the FMO actively invites local fisheries

organisations to participate in exhibitions such as

Food Expo for promoting and selling local fishery

products. Furthermore, the FMO also explores

zero-tariff sales opportunities in the Mainland

market for the local aquaculture sector through the

Mainland and Hong Kong Closer Economic

Partnership Arrangement.

18

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，打擊非法批銷

海魚的活動，減少有關非法活動所造成的

環境、衞生及治安問題。另外，魚統處亦

會加強對批發市場內的批銷活動的監

管，以確保批銷活動在有秩序及環境衞生

良好的情況下進行。

The FMO will continue to conduct the 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 to ensure that they are

conducted in an orderly manner and in a hygienic

environment.

19

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


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

九龍油塘東源街 10 號

10 Tung Yuen Street,

Yau Tong, Kowloon.

電話 Tel : (852) 2775 5987

傳真 Fax : (852) 2709 3915


青山魚類批發市場

Castle Peak Wholesale Fish Market

新界屯門第 44 區湖山路 101 號

101 Wu Shan Road,

Tuen Mun, New Territories.

電話 Tel : (852) 2450 6445

傳真 Fax : (852) 2450 8303


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, New Territories.

電話 Tel : (852) 2664 4208

傳真 Fax : (852) 2667 2322


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, New

Territories.

電話 Tel : (852) 2792 2735

傳真 Fax : (852) 2792 2735


魚統處網頁 http://www.fmo.org.hk

魚統處網頁提供每天各主要冰鮮海魚、活海鮮的平

均批發價及魚統處的最新資訊。除此之外，該網頁

亦載有魚統處的服務資料及查詢熱線。

FMO homepage http://www.fmo.org.hk

The FMO homepage provides daily wholesale

prices of major fresh marine fish and live seafood

as well as the latest news of the organisation. It

also provides an enquiry hotline and information

on the services provided by the organisation.

魚類統營處魚類批發市場

Fish Marketing Organization Wholesale Fish Markets

mailto:[email protected]








http://www.fmo.org.hk/

http://www.fmo.org.hk/

20 附錄表 List of Appendices

Page (頁) 1 組織圖解 21 Organisation Chart 2 魚類統營顧問委員會之成員及功能 22 Membership and Functions of the Fish Marketing Advisory Board 3 經魚類統營處銷售之鮮海魚重量、價值及其批發價格 24

Quantity, Value and Wholesale Price of Fresh Marine Fish Marketed through Fish Marketing Organization Markets

4 經魚類統營處銷售之活海魚重量、價值及其批發價格 25 Quantity, Value and Wholesale Price of Live Marine Fish Marketed through Fish Marketing Organization Markets

5 海魚獎學基金 – 核數師報告 26 Marine Fish Scholarship Fund - Auditor’s Report 6 海魚獎學基金 – 資產負債表 31

Marine Fish Scholarship Fund - Balance Sheet 7 海魚獎學基金 – 全面收益表 32

Marine Fish Scholarship Fund – Statement of Comprehensive Income 8 海魚獎學基金 – 基金變動表 33 Marine Fish Scholarship Fund – Statement of Changes in Funds 9 海魚獎學基金 – 現金流量表 34 Marine Fish Scholarship Fund – Statement of Cash Flows 10 海魚獎學基金 – 財務報表附註 35 Marine Fish Scholarship Fund - Notes to the Financial Statements 11 魚類統營處 – 核數師報告 56

Fish Marketing Organization - Auditor’s Report 12 魚類統營處 – 資產負債表 61

Fish Marketing Organization - Balance Sheet 13 魚類統營處 – 全面收益表 63

Fish Marketing Organization - Statement of Comprehensive Income 14 魚類統營處 – 基金變動表 65 Fish Marketing Organization - Statement of Changes in Funds 15 魚類統營處 – 現金流量表 66

Fish Marketing Organization – Statement of Cash Flows 16 魚類統營處 – 財務報表附註 67 Fish Marketing Organization - Notes to the Financial Statements

21 附錄一

Appendix 1

魚類統營處之組織圖解

The Organisation 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

行政部*

Headquarters

Administration Section

2市場經理(一級)

Market Manager I

3 助理經理

Assistant Manager

17 職員

Staff

3 市場經理(二級)

Market Manager II

163 職員

Staff

備註﹕* 在 2018 年 3 月 31 日，魚類統營處合共有員工 189人，其中有 12人同時為

蔬菜統營處服務。

Remarks: * Total number of staff in FMO as at 31.3.2018 was 189 including 12 staff

concurrently serving the Vegetable Marketing Organization.

22 附錄二

Appendix 2

魚類統營顧問委員會之成員及功能

MEMBERSHIP AND FUNCTIONS OF

THE FISH MARKETING ADVISORY BOARD

一. 功能 Functions

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 2018 年 3 月 31 日] Membership [ as at 31 March 2018 ]

主席 Chairman

Dr. LEUNG Siu-fai, JP 梁肇輝博士, JP

成員 Members

The Hon. YUNG Hoi-yan, Eunice 容海恩議員 Ms. LAM Yuk-chun, MH 林玉珍女士, MH Mr. LI Ka-leung 李家良先生 Mr. CHAN Yat-him, Eugene 陳溢謙先生 Ms. Kwok Yuk-lan 郭玉蘭女士 Ms. LEE Mi-yu, Elizabeth 李美瑜女士 Ms. LAU Suk-yin 劉淑燕女士 Mr. YEUNG Sheung-chun 楊上進先生 Mr. YEUNG King-fai 楊景輝先生 Mr. KWOK Chi-yat 郭志一先生 Mr. CHAU Pak 周北先生

23 成員（續）Members (Continued) Mr. LEUNG Koon-wah 梁冠華先生 Ms. SO Chi-han, Juliana 蘇志嫻女士 Mr. LEUNG Kam-fook 梁金福先生

24 附錄三

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 THE SEVEN FMO MARKETS

期間重量(公噸) 價值($) 每千克平均價格(元)

Period Quantity Value ($) Average Price per kilogram

(Tonne) ($)

2013/2014 35,746 1,784,418,569 49.92

2014/2015 35,743 1,961,868,972 54.89

2015/2016 35,253 2,103,693,064 59.67

2016/2017 35,983 2,315,247,382 64.34

04/2017 3,107 199,682,486 64.27

05/2017 2,739 206,865,079 75.53

06/2017 2,797 231,547,217 82.78

07/2017 2,754 225,784,979 81.94

08/2017 2,966 214,293,235 72.25

09/2017 3,197 197,286,542 61.71

10/2017 2,815 180,144,546 63.99

11/2017 2,870 193,993,539 67.59

12/2017 2,750 191,495,124 69.63

01/2018 2,986 211,123,641 70.70

02/2018 1,696 123,487,938 72.81

03/2018 3,038 216,355,169 71.22

2017/18 33,715 2,392,059,495 70.95

25 附錄四

Appendix 4

經魚類統營處銷售之活海魚重量、價值及其批發價格

QUANTITY, VALUE AND WHOLESALE PRICE OF LIVE MARINE FISH

MARKETED THROUGH FMO MARKETS

期間重量(公噸) 價值($) 每千克平均價格(元)

Period Quantity Value ($) Average Price per kilogram

(Tonne) ($)

2013/2014 8,862 948,195,091 106.98

2014/2015 10,536 1,072,013,487 101.75

2015/2016 10,488 1,117,561,132 106.56

2016/2017 10,502 1,163,683,555 110.81

04/2017 941 111,174,338 118.14

05/2017 916 111,210,860 121.41

06/2017 901 113,407,620 125.87

07/2017 920 116,939,086 127.11

08/2017 910 115,927,777 127.39

09/2017 848 99,849,237 117.75

10/2017 864 105,912,270 122.58

11/2017 868 106,952,620 123.22

12/2017 818 93,063,456 113.77

01/2018 807 93,338,611 115.66

02/2018 752 89,280,326 118.72

03/2018 798 92,000,426 115.29

2017/2018 10,343 1,249,056,627 120.76

26 附錄五

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

(Established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

意見 Opinion

我們已審計的內容 What we have audited

海魚獎學基金(以下簡稱「基金」)列載於附

錄六至十的財務報表，包括：

The financial statements of Marine Fish Scholarship

Fund (the “Fund”) set out on Appendices 6 to 10,

which comprise:

於二零一八年三月三十一日的資產

負債表；

截至該日止年度的全面收益表；

截至該日止年度的基金變動表；

截至該日止年度的現金流量表；及

財務報表附註，包括主要會計政策概

要。

the balance sheet as at 31 March 2018;

the statement of comprehensive income for

the year then ended;

the statement of changes in funds for the year

then ended;

the statement of cash flows for the year then

ended; and

the notes to the financial statements, which

include a summary of significant accounting

policies.

我們的意見 Our Opinion

我們認為，該等財務報表已根據香港會計師

公會頒布的《香港財務報告準則》真實而中

肯地反映了貴基金於二零一八年三月三十

一日的財務狀況及其截至該日止年度的財

務表現及現金流量。

In our opinion, the financial statements give a true and

fair view of the financial position of the Fund as at 31

March 2018, and of its financial performance and its

cash flows for the year then ended in accordance with

Hong Kong Financial Reporting Standards

(“HKFRSs”) issued by the Hong Kong Institute of

Certified Public Accountants (“HKICPA”).

意見的基礎 Basis for Opinion

我們已根據香港會計師公會頒布的《香港審

計準則》進行審計。我們在該等準則下承擔

的責任已在本報告「核數師就審計財務報表

承擔的責任」部分中作進一步闡述。

We conducted our audit in accordance with Hong

Kong Standards on Auditing (“HKSAs”) issued by the

HKICPA. Our responsibilities under those standards

are further described in the Auditor’s Responsibilities

for the Audit of the Financial Statements section of

our report.

27 獨立核數師報告

致海魚獎學基金的信託人(續)





SCHOLARSHIP FUND (CONTINUED)



意見的基礎(續) Basis for Opinion (Continued)

我們相信，我們所獲得的審計憑證能充足及

適當地為我們的審計意見提供基礎。

We believe that the audit evidence we have obtained is

sufficient and appropriate to provide a basis for our

opinion.

獨立性 Independence

根據香港會計師公會頒布的《專業會計師道

德守則》(以下簡稱「守則」)，我們獨立於

一貴基金，並已履行守則中的其他專業道德

責任。

We are independent of the Fund in accordance with

the HKICPA’s Code of Ethics for Professional

Accountants (“the Code”), and we have fulfilled our

other ethical responsibilities in accordance with the

Code.

信託人就財務報表須承擔的責任 Responsibilities of Trustee 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布的《香港財務報告準

則》擬備真實而中肯的財務報表，並對其認

為為使財務報表的擬備不存在由於欺詐或

錯誤而導致的重大錯誤陳述所必需的內部

控制負責。

The Marine Fish (Marketing) Ordinance, Chapter 291,

requires the Trustee to keep proper accounts. The

Trustee is responsible for the preparation of the

financial statements that give a true and fair view in

accordance with HKFRSs issued by the HKICPA, and

for such internal control as the Trustee determines is

necessary to enable the preparation of financial

statements that are free from material misstatement,

whether due to fraud or error.

在擬備財務報表時，信託人負責評估貴基

金持續經營的能力，並在適用情況下披露與

持續經營有關的事項，以及使用持續經營為

會計基礎，除非信託人有意將貴基金清盤

或停止經營，或別無其他實際的替代方案。

In preparing the financial statements, the Trustee is

responsible for assessing the Fund’s ability to continue

as a going concern, disclosing, as applicable, matters

related to going concern and using the going concern

basis of accounting unless the Trustee either intends to

liquidate the Fund or to cease operations, or has no

realistic alternative but to do so.

信託人須負責監督貴基金的財務報告過

程。

The Trustee is responsible for overseeing the Fund’s

financial reporting process.










核數師就審計財務報表承擔的責任 Auditor’s Responsibilities for the Audit of the

Financial Statements

我們的目標，是對財務報表整體是否不存在

由於欺詐或錯誤而導致的重大錯誤陳述取

得合理保證，並出具包括我們意見的核數師

報告。我們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。

我們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。合理保證是高水平的

保證，但不能保證按照《香港審計準則》進

行的審計，在某一重大錯誤陳述存在時總能

發現。錯誤陳述可以由欺詐或錯誤引起，如

果合理預期它們單獨或滙總起來可能影響

財務報表使用者依賴財務報表所作出的經

濟決定，則有關的錯誤陳述可被視作重大。

Our objectives are to obtain reasonable assurance

about whether the financial statements as a whole are

free from material misstatement, whether due to fraud

or error, and to issue an auditor’s report that includes

our opinion. We report our opinion solely to you, as a

body, 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.

Reasonable assurance is a high level of assurance, but

is not a guarantee that an audit conducted in

accordance with HKSAs will always detect a material

misstatement when it exists. Misstatements can arise

from fraud or error and are considered material if,

individually or in the aggregate, they could reasonably

be expected to influence the economic decisions of

users taken on the basis of these financial statements.

在根據《香港審計準則》進行審計的過程

中，我們運用了專業判斷，保持了專業懷疑

態度。我們亦：

As part of an audit in accordance with HKSAs, we

exercise professional judgment and maintain

professional scepticism throughout the audit. We also:

識別和評估由於欺詐或錯誤而導致

財務報表存在重大錯誤陳述的風

險，設計及執行審計程序以應對這些

風險，以及獲取充足和適當的審計憑

證，作為我們意見的基礎。由於欺詐

可能涉及串謀、偽造、蓄意遺漏、虛

假陳述，或凌駕於內部控制之上，因

此未能發現因欺詐而導致的重大錯

誤陳述的風險高於未能發現因錯誤

而導致的重大錯誤陳述的風險。

Identify and assess the risks of material

misstatement of the financial statements,

whether due to fraud or error, design and

perform audit procedures responsive to those

risks, and obtain audit evidence that is

sufficient and appropriate to provide a basis

for our opinion. The risk of not detecting a

material misstatement resulting from fraud is

higher than for one resulting from error, as

fraud may involve collusion, forgery,

intentional omissions, misrepresentations, or

the override of internal control.










核數師就審計財務報表承擔的責任(續) Auditor’s Responsibilities for the Audit of the

Financial Statements (Continued)

了解與審計相關的內部控制，以設計

適當的審計程序，但目的並非對貴

基金內部控制的有效性發表意見。

Obtain an understanding of internal control

relevant to the audit 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 control.

評價信託人採用會計政策的恰當性

及作出會計估計和相關披露的合理

性。

Evaluate the appropriateness of accounting

policies used and the reasonableness of

accounting estimates and related disclosures

made by the Trustee.

對信託人採用持續經營會計基礎的

恰當性作出結論。根據所獲取的審計

憑證，確定是否存在與事項或情況有

關的重大不確定性，從而可能導致對

一貴基金的持續經營能力產生重大

疑慮。如果我們認為存在重大不確定

性，則有必要在核數師報告中提請使

用者注意財務報表中的相關披露。假

若有關的披露不足，則我們應當發表

非無保留意見。我們的結論是基於核

數師報告日止所取得的審計憑證。然

而，未來事項或情況可能導致貴基

金不能持續經營。

Conclude on the appropriateness of the

Trustee’s use of the going concern basis of

accounting and, based on the audit evidence

obtained, whether a material uncertainty exists

related to events or conditions that may cast

significant doubt on the Fund’s ability to

continue as a going concern. If we conclude

that a material uncertainty exists, we are

required to draw attention in our auditor’s

report to the related disclosures in the

financial statements or, if such disclosures are

inadequate, to modify our opinion. Our

conclusions are based on the audit evidence

obtained up to the date of our auditor’s report.

However, future events or conditions may

cause the Fund to cease to continue as a going

concern.

評價財務報表的整體列報方式、結構

和內容，包括披露，以及財務報表是

否中肯反映交易和事項。

Evaluate the overall presentation, structure

and content of the financial statements,

including the disclosures, and whether the

financial statements represent the underlying

transactions and events in a manner that

achieves fair presentation.












除其他事項外，我們與信託人溝通了計劃的

審計範圍、時間安排、重大審計發現等，包

括我們在審計中識別出內部控制的任何重

大缺陷。

We communicate with the Trustee regarding, among

other matters, the planned scope and timing of the

audit and significant audit findings, including any

significant deficiencies in internal control that we

identify during our audit.

羅兵咸永道會計師事務所

執業會計師

(Signed) PricewaterhouseCoopers

Certified Public Accountants

香港，二零一八年八月十日 Hong Kong, 10 August 2018

31 海魚獎學基金 MARINE FISH SCHOLARSHIP FUND 附錄六

(除另有註明外，所有金額為港元) Appendix 6

(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 2018 2017

Note

資產 ASSETS

流動資產 Current assets

持至到期日的投資 Held-to-maturity investments 6 - 498,906

其他應收款項 Other receivables 6,914 6,726

原本到期日超過三個月之銀行存款 7 4,000,000 3,864,675

Bank deposits with original maturities over three months

現金及現金等價物 Cash and cash equivalents 7 180,681 204,850

總資產 Total assets 4,187,595 4,575,157

基金 FUNDS

魚類統營處撥出之基金額 9,500,000 9,500,000

Capital allocated by the Fish Marketing Organization

累積虧蝕 Accumulated deficit (5,354,542 ) (4,959,984 )

總基金 Total funds 4,145,458 4,540,016

負債 LIABILITIES

流動負債 Current liabilities

其他應付款項 Accruals 42,137 35,141

總基金及負債 Total funds and liabilities 4,187,595 4,575,157

上述資產負債表應與財務報表附註一併閱讀。

The above balance sheet should be read in conjunction with the accompanying notes.

附錄六至十的財務報表已由信託人於二零一八年八月十日批核。

The financial statements on Appendices 6 to 10 were approved by the Trustee on 10 August 2018.

信託人 (Signed) Trustee

梁肇輝 LEUNG Siu-fai

香港 Hong Kong

32 海魚獎學基金 MARINE FISH SCHOLARSHIP FUND 附錄七



全面收益表 STATEMENT OF COMPREHENSIVE INCOME

截至三月三十一日止年度

Year ended 31 March

附註 2018 2017

Note

收入 Income

持至到期日投資的利息收入 2,643 6,579

Interest income on held-to-maturity investments

銀行存款利息收入 Interest income on bank deposits 31,656 27,562

其他收入 Sundry income 1,300 1,200

35,599 35,341

支出 Expenditure

核數師酬金 Auditor’s remuneration (39,000 ) (33,000 )

獎學金 Scholarships (389,000 ) (136,000 )

持至到期日投資的攤銷溢價/(攤銷) 6 1,094 (1,636 )

Premium on amortisation/(amortisation) of held-to-maturity

investments

銀行費用 Bank charges (3,251 ) (2,261 )

(430,157 ) (172,897 )

本年度虧蝕 Deficit for the year (394,558 ) (137,556 )

本年度其他全面收益 - -

Other comprehensive income for the year

本年度總全面虧蝕 (394,558 ) (137,556 )

Total comprehensive loss for the year

上述全面收益表應與財務報表附註一併閱讀。

The above statement of comprehensive income should be read in conjunction with the accompanying notes.

33 海魚獎學基金 MARINE FISH SCHOLARSHIP FUND 附錄八



基金變動表 STATEMENT OF CHANGES IN 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

(附註) (Note)

2016 年 4 月 1 日結存 Balance as at 1 April 2016 9,500,000 (4,822,428 ) 4,677,572

總全面虧蝕

Total comprehensive loss

- 本年度虧蝕 - (137,556 ) (137,556 )

Deficit for the year

2017 年 3 月 31 日及 2017 年 4 月 1 日結存 9,500,000 (4,959,984 ) 4,540,016

Balances as at 31 March 2017 and 1 April 2017

總全面虧蝕

Total comprehensive loss

- 本年度虧蝕 - (394,558 ) (394,558 )

Deficit for the year

2018 年 3 月 31 日結存 9,500,000 (5,354,542 ) 4,145,458

Balance as at 31 March 2018

附註：結存代表魚類統營處撥出之基金額以用作支持本基金的營運。

Note: The balance represents capital allocated by the Fish Marketing Organization to support the operations of

the Fund.

上述基金變動表應與財務報表附註一併閱讀。 The above statement of changes in funds should be read in conjunction with the accompanying notes.

34 海魚獎學基金 MARINE FISH SCHOLARSHIP FUND 附錄九



現金流量表 STATEMENT OF CASH FLOWS


Year ended 31 March

附註 2018 2017

Note

營運活動所用的淨現金 8(a) (422,955 ) (169,003 )

Net cash used in operating activities

投資活動的現金流量 Cash flows from investing activities

已收利息 Interest received 34,111 31,509

持至到期日的投資的贖回收入 6 500,000 500,000

Proceeds from redemption of held-to-maturity investments

原本到期日超過三個月之銀行存款存放淨額 (135,325 ) (411,828 )

Net placement of bank deposits with original maturities over

three months

投資活動產生的淨現金流入 398,786 119,681

Net cash inflow from investing activities

現金及現金等價物淨減少 (24,169 ) (49,322 )

Net decrease in cash and cash equivalents

年初現金及現金等價物 204,850 254,172

Cash and cash equivalents at beginning of the year

年終現金及現金等價物 7 180,681 204,850

Cash and cash equivalents at end of the year

上述現金流量表應與財務報表附註一併閱讀。

The above statement of cash flows should be read in conjunction with the accompanying notes.

35 附錄十

Appendix 10

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

1 一般資料 1 General information

海魚獎學基金(以下簡稱「基金」)的財

務報表是根據香港法例第 291 章《海魚

(統營)條例》第 23(1)條的規定而編製。

基金成立目的是︰

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:

(a) 為教育和培訓在香港從事海漁業及魚

類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

(a) the provision of scholarships, grants and loans

for the education and training of persons who are

employed in the marine fisheries and fish

marketing industries in Hong Kong and their

families and dependants; and

(b) 為教育和培訓有意在香港投身海漁業

及魚類銷售業的人而提供獎學金、資助

金及貸款。

(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.

本基金的地址為九龍長沙灣茘枝角道

757 號長沙灣蔬菜批發市場。

The address of the Fund is 757 Lai Chi Kok

Road, Cheung Sha Wan Wholesale Vegetable

Market, Cheung Sha Wan, Kowloon.

除另有註明外，財務報表的金額均以港

元列報。

These financial statements are presented in Hong

Kong dollars unless otherwise stated.

2 重要會計政策摘要 2 Summary of significant accounting policies

編製本財務報表採用的主要會計政策

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。

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.

36 海魚獎學基金 MARINE FISH SCHOLARSHIP FUND


otherwise stated)


2 重要會計政策摘要(續) 2 Summary of significant accounting policies

(Continued)

2.1 編製基準 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布所有適用

的個別香港財務準則，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製。

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.

編製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。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。當涉及高度的判斷或高度複

雜性的範疇或涉及對財務報表作出重

大假設和估算的範疇時會在附註 4 披

露。

The preparation of financial statements in

conformity with HKFRS requires the use of

certain critical accounting estimates. It also

requires management to exercise its judgement in

the process of applying the Fund’s accounting

policies. The areas involving a higher degree of

judgement or complexity, or areas where

assumptions and estimates are significant to the

financial statements are disclosed in note 4.

(a) 本基金已採納的新及修訂準則（總稱

「修訂」）

(a) New and amended standards (collectively, the

“Amendments”) adopted by the Fund

本基金已於二零一七年四月一日開始

的會計期間首次採納下列修訂﹕

The Fund has applied the following Amendments

for the first time for its annual reporting period

commencing 1 April 2017:

• 香港會計準則 7（修訂）現金流量表：

披露主動性

• HKAS 7 (Amendment) Statement of Cash

Flows: Disclosure initiative

採納該等修改並未對本期間或以往任

何期間產生任何影響及對以後期間亦

The adoption of these amendments did not have

any impact on the current period or any



otherwise stated)



(Continued)

2.1 編製基準(續) 2.1 Basis of preparation (Continued)

(a) 本基金已採納的新及修訂準則（總稱

「修訂」）(續)

(a) New and amended standards (collectively, the

“Amendments”) adopted by the Fund

(Continued)

可能沒有影響(除因需滿足香港會計準

則 7（修訂）而新增若干披露要求外)。

香港會計準則 7（修訂）要求實體提供

使財務報表使用者能夠評估融資活動

所產生的負債變動，包括產生自現金流

量的變動及非現金流量的變動。

prior period and is not likely to affect future

periods other than certain additional disclosure to

satisfy the new disclosure requirements

introduced by HKAS 7 (Amendment), which

require entities to provide disclosures that enable

users of financial statements to evaluate changes

in liabilities arising from financing activities,

including both changes arising from cash flows

and non-cash flow changes.

本基金並無採用任何在當前會計期間

尚未生效的新準則或詮釋。

The Fund has not applied any new standard or

interpretation that is not yet effective for the

current accounting period.

(b) 仍未生效而本基金並無提早採納的修

訂

(b) Amendments that are not yet effective and have

not been early adopted by the Fund

本基金必須於二零一八年四月一日或

之後開始之會計期間應用若干已發布

的修訂。以下是對本基金有關及適用的

修訂，但本基金並未有在本財務報表中

提早採用：

Certain Amendments have been published that

are mandatory for the Fund’s reporting periods

beginning on or after 1 April 2018. The following

Amendments are relevant and applicable to the

Fund; however, they have not been early adopted

in these financial statements:

香港財務準則 1 及香港會計準則 28(修

訂)之年度改進項目 1

二零一四年至二零一六年周期之年度

改進 1

Annual Improvements Project – HKFRS 1 and

HKAS 28 (Amendment) 1

Annual improvements 2014 - 2016 cycle1



otherwise stated)



(Continued)



訂 (續)


not been early adopted by the Fund (Continued)

香港財務準則 9

金融工具 1


HKFRS 9

Financial instruments1

HKFRS 15

客戶合同收益 1


Revenue from contracts with customers1

HKFRS 16

租賃 2

香港財務準則10及香港會計準則28(修

訂)

Leases2

HKFRS 10 and HKAS 28 (Amendment)

投資者與其聯營公司或合營企業之間

之資產出售或注資 3

香港(國際財務報告詮釋委員會)

—詮釋第 22 號

Sale or contribution of assets between an investor

and its associate or joint venture3

HK(IFRIC) 22

外幣交易及墊付代價 1

Foreign currency transactions and advance

consideration1

附註： Notes:

(1) 二零一八年一月一日財政期間開始

生效

(1) Effective for financial periods beginning on 1

January 2018

(2) 二零一九年一月一日財政期間開始

生效

(2) Effective for financial periods beginning on 1

January 2019

(3) 生效日期未確定 (3) Effective for financial periods beginning on

or after a date to be determined

39



otherwise stated)



(Continued)



訂 (續)



本基金現正評估採納這些修訂對首個

適用的期間的預期影響。到目前為止，

本基金已確定新準則的若干方面可能

對財務報表產生影響。預期影響之進一

步詳情於下文討論。儘管有關香港財務

準則 9 及香港財務準則 15 之初步評估

已大致完成，惟首次採納準則時產生之

實際影響可能有所不同，因為至今完成

之評估乃根據本基金現時可得資料作

出，而在首次應用準則前亦可能會識別

其他影響。本基金或會改變會計政策的

選擇，包括過渡期間的選擇，直至該準

則首次在財務報表應用。

The Fund is in the process of making an

assessment of what the impact of these

Amendments is expected to be in the period of

initial application. So far the Fund has

identified some aspects of the new standards

which may have a significant impact on the

financial statements. Further details of the

expected impacts are discussed below. While

preliminary assessment has been completed for

HKFRS 9 and HKFRS 15 the actual impacts

upon the initial adoption of the standards may

differ as the assessment completed to date is

based on information currently available to the

Fund, and further impacts may be identified

before the standards are initially applied. The

Fund may also change its accounting policy

elections, including the transition options, until

the standards are initially applied in that financial

statements.

香港財務準則 9「金融工具」 HKFRS 9 Financial instruments

香港財務準則 9 處理金融資產和金融負

債的分類、計量和終止確認，並引入了

有關套期會計的新規定以及金融資產

的新減值模型。

HKFRS 9 addresses the classification,

measurement and derecognition of financial

assets, financial liabilities, introduces new

rules for hedge accounting and a new

impairment model for financial assets.

40



otherwise stated)



(Continued)

2.1 編製基準(續)

2.1 Basis of preparation (Continued)


訂 (續)



本基金已評估其金融資產和金融負債

並預期新指引不會對該等金融資產和

金融負債的分類和計量構成影響。

The Fund has reviewed its financial assets and

liabilities and considers that the new standard

does not have any impact on the classification

and measurement of its financial assets and

liabilities.

由於本基金尚未採用套期會計，該新的

套期會計準則將不會對本基金的財務

報表有任何影響。

The new hedge accounting rules will not have

any impact on the Fund’s financial statements

since the Fund has not applied hedge accounting.

新減值模型要求必須按預期信用損

失，而非根據香港會計準則 39「金融工

具：確認及計量」僅按已發生的信用損

失確認減值。由於本基金金融資產主要

包括其他應收款項、原本到期日超過三

個月之銀行存款及現金及現金等價

物，新的減值要求將不會對本財務報表

產生任何重大影響。

The new impairment model requires the

recognition of impairment provisions based on

expected credit losses rather than only incurred

credit losses as is the case under HKAS 39

“Financial Instruments: Recognition and

Measurement”. As the Fund’s financial assets

mainly comprises other receivables, bank

deposits with original maturities over three

months and cash and cash equivalents, the

adoption of the new impairment requirements

will not have material impact on the financial

statements.

本基金須於二零一八年四月一日的財

政年度開始應用香港財務準則 9。

HKFRS 9 must be applied for the Fund’s

financial year commencing on 1 April 2018.

41



otherwise stated)



(Continued)



訂 (續)



新準則的原則為收入須在貨品或服務

的控制權轉移至客戶後確認。

The new standard is based on the principle that

revenue is recognised when control of a good or

service transfers to a customer.

此準則容許全面追溯採納或經修訂追

溯方式採納。本基金擬使用經修訂追溯

方式採納準則，這意味著採納準則之累

積影響將於截至二零一八年四月一日

之累積虧蝕內確認，且將不會重列比較

資料。

The standard permits either a full retrospective or

a modified retrospective approach for the

adoption. The Fund intends to adopt the standard

using the modified retrospective approach which

means that the cumulative impact of the adoption

will be recognised in accumulated deficit as of 1

April 2018 and that comparatives will not be

restated.

本基金已對香港財務準則 15 進行初步

評估(可能因更詳細的持續分析而產生

變動)。本基金預期應用香港財務準則

15 將不會對初始採納期間的財務報表

有重大的影響，惟於採納香港財務準則

15 時將會有額外披露。

The Fund performed a preliminary assessment of

HKFRS 15, which is subject to changes arising

from a more detailed ongoing analysis. The Fund

expects that the adoption of HKFRS 15 will have

no material impact on the financial statements in

the period of initial application. However, there

will be additional disclosures upon the adoption

of HKFRS 15.

此新準則會在二零一八年四月一日開

始的財政年度強制採納。

HKFRS 15 is mandatory for the Fund’s financial

year commencing on 1 April 2018.

本基金現正評估採納其他修訂的影響

並認為不會對本基金的運作結果及財

政狀況有重大影響。

The Fund is currently assessing the impact of the

adoption of other Amendments and is of the view

that they would not have a significant impact on

the Fund’s results of operations and financial

position.



otherwise stated)



(Continued)

2.2 外幣匯兌 2.2 Foreign currency translation

(a) 功能和列賬貨幣 (a) Functional and presentation currency

本基金財務報表所列項目均以本基金

營運所在的主要經濟環境的貨幣計量

(「功能貨幣」)。財務報表以港幣呈報，

港幣為本基金的功能及列賬貨幣。

Items included in the financial statements of the

Fund are measured using the currency of the

primary economic environment in which the

Fund operates (“the functional currency”). The

financial statements are presented in Hong Kong

dollars, which is the Fund’s functional and

presentation currency.

(b) 交易及結餘 (b) Transactions and balances

外幣交易採用交易日期的匯率換算為

功能貨幣。結算此等交易產生的匯兌盈

虧以及將外幣計值的貨幣資產和負債

以年終匯率換算產生的匯兌盈虧在全

面收益表確認。

Foreign currency transactions are translated into

the functional currency using the exchange rates

at the dates of the transactions. Foreign exchange

gains and losses resulting from the settlement of

such transactions and from the translation of

monetary assets and liabilities denominated in

foreign currencies at year end exchange rates are

generally recognised in profit or loss.

2.3.1 金融資產 2.3.1 Financial assets

本基金將其金融資產分類為以下類

別：貸款及應收款項及持至到期日的投

資。分類視乎購入金融資產之目的而

定。管理層在初始確認時釐定金融資產

的分類。

The Fund classifies its financial assets in the

following categories: loans and receivables and

held-to-maturity investments. The classification

depends on the purposes for which the financial

assets were acquired. Management determines

the classification of its financial assets at initial

recognition.



otherwise stated)



(Continued)

2.3.1 金融資產(續) 2.3.1 Financial assets (Continued)

(a) 持至到期日的投資 (a) Held-to-maturity investments

持至到期日的投資為於活躍巿場報價

且有固定或可釐定付款以及固定到期

日的非衍生金融資產。而信託人有明確

意向及能力持有至到期日。持至到期日

的投資列在非流動資產內，但到期日由

結算日起少於 12 個月者，則分類為流

動資產。

Held-to-maturity investments are non-derivative

financial assets, quoted in an active market with

fixed or determinable payments and fixed

maturities that the Trustee has the positive

intention and ability to hold to maturity.

Held-to-maturity financial assets are included in

non-current assets, except for those with

maturities less than 12 months from the end of

the reporting period, which would be classified

as current assets.

(b) 貸款及應收款項 (b) Loans and receivables

貸款及應收款項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

金融資產。若款項的收回預期在一年或

以內，則分類為流動資產；否則分類為

非流動資產。

Loans and receivables are non-derivative

financial assets with fixed or determinable

payments that are not quoted in an active market.

If collection of the amounts is expected in one

year or less they are classified as current assets.

If not, they are presented as non-current assets.

2.3.2 確認及計量 2.3.2 Recognition and measurement

常規買賣之金融資產概於交易日(即本

基金承諾買賣該資產之日期)予以確

認。金融資產於收取投資現金流的權利

屆滿或已轉讓及本基金已大致上將擁

有權的所有風險及回報轉移時剔除確

認。

Regular way purchases and sales of financial

assets are recognised on the trade-date, the date

on which the Fund commits to purchase or sell

the asset. Financial assets are derecognised when

the rights to receive cash flows from the financial

assets have expired or have been transferred and

the Fund has transferred substantially all risks

and rewards of ownership.

貸款及應收款項和持至到期日的投資

其後利用實際利息法按攤銷成本計量。

Loans and receivables and held-to-maturity

investments are subsequently carried at amortised

cost using the effective interest method.



otherwise stated)



(Continued)

2.4 抵銷金融工具 2.4 Offsetting financial instruments

當有法定可執行權力可抵銷已確認金

額，並有意圖按淨額基準結算或同時變

現資產和結算負債時，金融資產與負債

可互相抵銷，並在資產負債表報告其淨

額。本基金亦訂立不符合互相抵銷標準

但仍容許相關金額在若干情況下(例

如：破產或終止合約)互相抵銷的安排。

Financial assets and liabilities are offset and the

net amount reported in the balance sheet where

the Fund currently has a legally enforceable right

to offset the recognised amounts, and there is an

intention to settle on a net basis or realise the

asset and settle the liability simultaneously. The

Fund has also entered into arrangements that do

not meet the criteria for offsetting but still allow

for the related amounts to be set off in certain

circumstances, such as bankruptcy or the

termination of a contract.

2.5 現金及現金等價物 2.5 Cash and cash equivalents

現金及現金等價物包括手頭現金、於金

融機構之通知存款、原定於三個月或以

內到期之其他短期高流通量投資，即在

沒有涉及重大價值轉變之風險下可以

即時轉換為已知數額的現金，及銀行透

支(如有)。

Cash and cash equivalents include cash on hand,

deposits held at call with financial institutions,

other short-term, highly liquid investments with

original maturities of three months or less that

are readily convertible to known amounts of cash

and which are subject to an insignificant risk of

changes in value, and bank overdrafts, if any.



otherwise stated)



(Continued)

2.6 金融資產減值以攤銷成本列賬 2.6 Impairment of financial assets carried at

amortised cost

本基金於每個結算日評估是否存在客

觀證據證明某一金融資產或某一金融

資產組出現減值。只有當存在客觀證據

證明於因為首次確認資產後發生一宗

或多宗事件導致出現減值（「損失事

項」），而該宗（或該等）損失事項對該

項或該組金融資產的估計未來現金流

量構成的影響可以合理估計，有關的金

融資產或金融資產組才算出現減值及

產生減值虧損。

The Fund assesses at the end of each reporting

period whether there is objective evidence that a

financial asset or group of financial assets is

impaired. A financial asset or a group of financial

assets is impaired and impairment losses are

incurred only if there is objective evidence of

impairment as a result of one or more events that

occurred after the initial recognition of the asset

(a “loss event”) and that loss event (or events)

has an impact on the estimated future cash flows

of the financial asset or group of financial assets

that can be reliably estimated.

對於貸款及應收款項，損失金額乃根據

資產賬面值與按金融資產原實際利率

貼現而估計未來現金流量(不包括仍未

產生的未來信用損失)的現值兩者的差

額計量。資產賬面值予以削減，而損失

金額則在全面收益表確認。倘貸款或持

至到期投資按浮動利率計息，計量任何

減值虧損之折現率則為合約下釐定的

即期實際利率。作為可行權宜之計，本

基金可按某工具可觀察得到之市價為

公平值之基礎計量其減值。

For loans and receivables, the amount of the loss

is measured as the difference between the asset’s

carrying amount and the present value of

estimated future cash flows (excluding future

credit losses that have not been incurred)

discounted at the financial asset’s original

effective interest rate. The carrying amount of the

asset is reduced and the amount of the loss is

recognised in profit or loss. If a loan or

held-to-maturity investment has a variable

interest rate, the discount rate for measuring any

impairment loss is the current effective interest

rate determined under the contract. As a practical

expedient, the Fund may measure impairment on

the basis of any instrument’s fair value using an

observable market price.



otherwise stated)



(Continued)

2.6 金融資產減值以攤銷成本列賬(續) 2.6 Impairment of financial assets carried at

amortised cost (Continued)

本基金在以下情況時，作出撥備:本基

金會因已發生的事件而產生現有的法

律或推定責任；很可能需要有資源流出

以償付責任；金額已經可靠估計。本基

金不就未來營運虧損確認撥備。

Provisions are recognised when the Fund has a

present legal or constructive obligation as a result

of past events, it is probable that an outflow of

resources will be required to settle the obligation,

and the amount has been reliably estimated.

Provisions are not recognised for future operating

losses.

2.7 撥備 2.7 Provisions

如有多項類似責任，其需要在償付中流

出資源的可能性，根據責任的類別整體

考慮。即使在同一責任類別所包含的任

何一個項目相關的資源流出的可能性

極低，仍須確認撥備。

Where there are a number of similar obligations,

the likelihood that an outflow will be required in

settlement is determined by considering the class

of obligations as a whole. A provision is

recognised even if the likelihood of an outflow

with respect to any one item included in the same

class of obligations may be small.

2.8 收益確認 2.8 Revenue recognition

銀行存款的利息收入是根據實際利息

法按時間比例入賬。

Interest income on bank deposits is recognised on

a time proportion basis using the effective

interest method.

其他收入是按應計基準確認。 Sundry income is recognised on an accrual basis.

2.9 魚類統營處撥出之基金額 2.9 Capital allocated by the Fish Marketing

Organization

本基金將此等撥款在全面收益表確認

為收益，然後轉往「魚類統營處撥出之

基金額」以用作支持基金的營運。

The funding is recognised in the statement of

comprehensive income as income and then

transferred to the “capital allocated by the Fish

Marketing Organization”, which is used to

support the operation of the Fund.



otherwise stated)


3 財務及資金風險管理 3 Financial and capital risks management

3.1 財務風險因素 3.1 Financial risk factors

本基金的活動承受著多種的財務風

險：外匯風險、信貸風險、流動資金風

險及現金流量利率風險。本基金的整體

風險管理計劃專注於財務市場的難預

測性，並尋求儘量減低對本基金財務表

現的潛在不利影響。

The Fund’s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, liquidity risk and cash flow interest

rate risk. The Fund’s overall risk management

procedures focus on the unpredictability of

financial markets and seek to minimise potential

adverse effects on the Fund’s financial

performance.

(a) 外匯風險 (a) Foreign exchange risk

當未來商業交易以及已確認資產和負

債的計值貨幣並非本基金的功能貨

幣，外匯風險便會產生。本基金因沒有

重大外幣計值的交易，故不會承受重大

外匯風險。信託人認為因本基金的交易

是以港元為主，故此，基金承受很低的

外匯風險及無須作敏感性分析。

Foreign exchange risk arises where future

commercial transactions and recognised assets

and liabilities are denominated in a currency that

is not the Fund’s functional currency. The Fund is

not exposed to material foreign exchange risk as

it has no significant transactions which are

denominated in foreign currency. In the opinion

of the Trustee, the Fund has minimal exposure to

the foreign exchange risk as the transactions are

mainly denominated in Hong Kong dollars and

no sensitivity analysis is performed.

(b) 信貸風險 (b) Credit risk

本基金有政策控制及監察信貸風險。本

基金的信貸風險主要來自銀行存款。

The Fund has policies in place for the control and

monitoring of its credit risk. The credit risk of the

Fund is primarily attributable to deposits at

banks.



otherwise stated)


3 財務及資金風險管理(續) 3 Financial and capital risks management

(Continued)

3.1 財務風險因素(續) 3.1 Financial risk factors (Continued)

(b) 信貸風險(續) (b) Credit risk (Continued)

來自流動資金的信貸風險十分有限，

因為交易對方是獲國際信貸評級機構

評定為高信貸級別的銀行。故此，預期

沒有重大信貸風險。

The credit risk on liquid funds are limited

because the counterparties are banks which are

with high credit ratings assigned by international

credit-rating agencies. As such, no significant

credit risk is anticipated.

信貸風險的最高風險承擔是資產負債

表內每項金融資產的賬面值。

The maximum exposure to credit risk is

represented by the carrying amount of each

financial asset in the balance sheet.

(c) 流動資金風險 (c) Liquidity risk

審慎的流動資金風險管理指維持充足

的銀行存款及銀行結存。信託人認為本

基金沒有重大的流動資金風險。

Prudent liquidity risk management implies

maintaining sufficient bank deposits and bank

balances. In the opinion of Trustee, the Fund

does not have any significant liquidity risk.

下表顯示本基金的財務負債按照相關

的到期組別，根據由結算日至合約到期

日的剩餘時間分析。在表內披露的金額

為合約性未貼現的現金流量。在 12 個

月內到期的結餘對貼現計算的影響不

大，故有關結餘相等於其賬面值。

The table below analyses the Fund’s financial

liabilities into relevant maturity groupings based

on the remaining period at the balance sheet to

the contractual maturity date. The amounts

disclosed in the table are the contractual

undiscounted cash flows. Balances due within 12

months equal their carrying balances, as the

impact of discounting is not significant.



otherwise stated)



(Continued)


(c) 流動資金風險(續) (c) Liquidity risk(Continued)

於 2018 年及 2017 年 3 月 31 日，財務負

債的到期日分析如下：

As at 31 March 2018 and 2017, the maturity

analysis of the financial liabilities is as follows:

2018 2017 2018 2017

少於一年 Less than one year

其他應付款項 42,137 35,141 Accruals 42,137 35,141

(d) 現金流量利率風險

(d) Cash flow interest rate risk

除銀行存款外，本基金沒有其他重大計

息資產或負債。基金的收入和營運現金

流量基本上不受市場利率波動所影

響。故此，信託人認為現金流量利率風

險頗低及無須作敏感性分析。

Other than the bank deposits, the Fund has no

other significant interest-bearing assets and

liabilities. The Fund’s income and operating cash

flows are substantially independent of changes in

market interest rates. Accordingly, in the opinion

of the Trustee, the exposure to cash flow interest

rate risk is considered to be low and no

sensitivity analysis is performed.

3.2 資金風險管理 3.2 Fund risk management

本基金的資金管理政策，是保障基金能

繼續營運及提供足夠資金作未來營

運。基金的整體政策與往年比較維持不

變。

The Fund’s objectives when managing capital are

to safeguard the Fund’s ability to continue as a

going concern and to have sufficient funding for

future operations. The Fund’s overall strategy

remains unchanged from prior year.

本基金的資金是來自魚類統營處撥出

之基金額及累積虧蝕。

The capital of the Fund comprises its capital

allocated by the Fish Marketing Organization and

accumulated deficit.



otherwise stated)



(Continued)

3.3 公允價值估計(續) 3.3 Fair value estimation

因本基金在資產負債表中沒有金融工

具以三層架構計量，因此本基金沒有按

公允價值的計量架構披露公允值。

Fair value measurement by level of hierarchy is

not disclosed as the Fund has no financial

instruments measured at fair value on the three

level hierarchy basis in the balance sheet.

應收款項和應付款項的賬面值減去減

值撥備，被假定接近其公平值。作為披

露目的，除非貼現計算的影響不大，財

務負債公平值的估計按未來合約現金

流量以本基金類似金融工具可得的現

有市場利率貼現計算。

of financial liabilities for disclosure purpose is

estimated by discounting the future contractual

cash flows at the current market interest rate that

is available to the Fund for similar financial

instruments, unless the effect of discounting is

insignificant.

3.4 抵銷金融資產及負債 3.4 Offsetting financial assets and financial

liabilities

因本年度沒有互抵安排，金融資產與金

融負債的對銷在財務報表中是沒有作

出披露。

No disclosure of the offsetting of financial assets

and financial liabilities is made in these financial

statements as there is no netting arrangement in

place during the year.



otherwise stated)


4 關鍵會計估算及判斷 4 Critical accounting estimates and judgements

編製財務報表時使用估算和判斷會被

持續評估，並根據過往經驗和其他因素

進行評價，包括在有關情況下相信對未

來事件的合理預測。信託人對未來作出

估算和假設。所得的會計估算如其定

義，很少會與其實際結果相同。信託人

認為下個財政年度的資產和負債的賬

面值沒有重大調整的估算和假設。

Estimates and judgements used in preparation of

the financial statements are continually evaluated

and are based on historical experience and other

factors, including expectations of future events

that are believed to be reasonable under the

circumstances. The Trustee makes estimates

and assumptions concerning the future. The

resulting accounting estimates will, by definition,

seldom equal the related actual results. In the

opinion of the Trustee, there are no estimates and

assumptions that have a significant effect on the

carrying amounts of assets and liabilities within

the next financial year.


(除另有註明外，所有金額為港元)



5 金融工具分類 Financial instruments by category

本基金的金融工具包括以下：

The Fund’s financial instruments include the following:

持至到期日

的投資

貸款及

應收款

Held-to-maturity

investments

Loans and

receivables

總計

Total

資產 Assets

於 2018 年 3 月 31 日 31 March 2018

其他應收款項 Other receivables - 6,914 6,914

原本到期日超過三個月之銀行存款 - 4,000,000 4,000,000

Bank deposits with original maturities over three

months

現金及現金等價物（附註 7） - 180,681 180,681

Cash and cash equivalents (Note 7)

- 4,187,595 4,187,595

於 2017 年 3 月 31 日 31 March 2017

持至到期日的投資（附註 6） 498,906 - 498,906

Held-to-maturity investments (Note 6)

其他應收款項 Other receivables - 6,726 6,726

原本到期日超過三個月之銀行存款 - 3,864,675 3,864,675

Bank deposits with original maturities over three

months

現金及現金等價物（附註 7） - 204,850 204,850

Cash and cash equivalents (Note 7)

498,906 4,076,251 4,575,157

金融負債 - 以攤銷成本值的其他金融負債 2018 2017

Financial liabilities - other financial liabilities

at amortised cost

其他應付款項 Accruals 42,137 35,141





6 持至到期日的投資 Held-to-maturity investments

2018 2017

在香港上市的投資，以攤銷成本值 - 498,906

Listed in Hong Kong, at amortised cost

持至到期日的投資的變動現摘述如下︰

The movement in held-to-maturity investments is summarised as follows:

2018 2017

於 4 月 1 日 At 1 April 498,906 1,000,542

贖回 Redemption (500,000 ) (500,000 )

溢價/(攤銷) Premium/(amortisation) 1,094 (1,636 )

於 3 月 31 日 At 31 March - 498,906

年內本基金並無將任何按攤銷成本而非公允價值計量的金融資產重新分類(二零一七

年﹕無)。

The Fund has not reclassified any financial assets measured amortised cost rather than fair value during

the year (2017: HK$nil).

在二零一八年及二零一七年，贖回持至到期日的投資時並無變現任何盈虧，因為所有金

融資產均已於贖回日期贖回。

There are no gains or losses realised on the redemption of held-to-maturity investments in 2018 and

2017, as all the financial assets are redeemed at their redemption date.

根據於結算日市場所報的買方報價計算，在二零一七年持至到期日的投資的公允價值為

499,550 港元。

The fair value of held-to-maturity investments as at 31 March 2017 was HK$499,550, which was based

on quoted market bid prices as at balance sheet date.

持至到期日的投資是以港元為單位。

Held-to-maturity investments are denominated in Hong Kong dollars.

在報告日期，信貸風險的最高承擔為持至到期日投資的賬面值。

The maximum exposure to credit risk at the reporting date is the carrying amount of held-to-maturity

investments.





7 原本到期日超過三個月之銀行存款及現金及現金等價物

Bank deposits with original maturity over three months and cash

and cash equivalents

2018 2017

銀行現金 Cash at banks 180,681 204,850

銀行存款 Bank deposits 4,000,000 3,864,675

4,180,681 4,069,525

減﹕原本到期日超過三個月之銀行存款 (4,000,000 ) (3,864,675 )

Less: Bank deposits with original maturity over three months

資產負債表的現金及現金等價物 180,681 204,850

Cash and cash equivalents in the balance sheet

信貸風險的最高風險承擔 4,180,681 4,069,525

Maximum exposure to credit risk

於二零一八年三月三十一日，原本到期日超過三個月之銀行存款實際利率為 1.11%(二零

一七年﹕0.99%)。該等銀行存款平均到期日為 234 日(二零一七年﹕188 日)。

As at 31 March 2018, the effective interest rate on the bank deposits with original maturity over three

months is 1.11% (2017: 0.99%); these deposits have an average maturity of 234 days (2017: 188 days).

現金及銀行存款的賬面值是以港元為單位。

The carrying amounts of cash and deposits are denominated in Hong Kong dollars.

8 現金流量資料 Cash flow information

(a) 營運活動所用現金 Cash used in operations

2018 2017

本年度虧蝕 Deficit for the year (394,558 ) (137,556 )

調整: Adjustments for:

- 持至到期日的投資利息收入 (2,643 ) (6,579 )

Interest income on held-to-maturity investments

- 銀行存款利息收入 Interest income on bank deposits (31,656 ) (27,562 )

結存結轉 Balance carried forward (428,857 ) (171,697 )





8 現金流量資料(續) Cash flow information (Continued)

(a) 營運活動所用現金(續) Cash used in operations (Continued)

2018 2017

承前結存 Balance brought forward (428,857 ) (171,697 )

- 持至到期日投資的(攤銷溢價)/攤銷 (1,094 ) 1,636

Premium on amortisation/(amortisation) of held-to-maturity

investments

(429,951 ) (170,061 )

營運資金變動 Changes in working capital :

- 其他應付款項 Accruals 6,996 1,058

營運活動所用現金 (422,955 ) (169,003 )

Cash used in operations

(b) 由於本年度負債沒有因融資活動而改變，故沒有顯示融資活動負債對賬。

Reconciliation of liabilities arising from financing activities was not presented as there was no change

in liabilities arising from financing activities during the year.

56 附錄十一

Appendix 11

獨立核數師報告

致統營處處長

(魚類統營處根據香港法例第 291 章《海魚

(統營)條例》成立，由統營處處長領導)


TO THE DIRECTOR OF MARKETING

(Fish Marketing Organization is established by the

Marine Fish (Marketing) Ordinance, Chapter 291 and

headed by the Director of Marketing)

意見 Opinion

我們已審計的內容 What we have audited

魚類統營處(以下簡稱「魚統處」)列載於

附錄十二至十六的財務報表，包括：

The financial statements of Fish Marketing

Organization (the “Organization”) set out on

Appendices 12 to 16, which comprise:

於二零一八年三月三十一日的資產

負債表﹔

截至該日止年度的全面收益表﹔

截至該日止年度的基金變動表﹔

截至該日止年度的現金流量表﹔及

財務報表附註，包括主要會計政策

概要。

the balance sheet as at 31 March 2018;

the statement of comprehensive income for

the year ended;

the statement of changes in funds for the year

ended;

the statement of cash flows for the year then

ended;

notes to the financial statements, which

include a summary of significant accounting

policies.

我們的意見 Our opinion

我們認為，該等財務報表已根據香港會計

師公會頒布的《香港財務報告準則》真實

而中肯地反映了魚統處於二零一八年三月

三十一日的財務狀況及其截至該日止年度

的財務表現及現金流量。

In our opinion, the financial statements give a true and

fair view of the financial position of the Organization

as at 31 March 2018, and of its financial performance

and its cash flows for the year then ended in

accordance with Hong Kong Financial Reporting

Standards (“HKFRSs”) issued by the Hong Kong

Institute of Certified Public Accountants (“HKICPA”).

意見的基礎 Basis for Opinion

我們已根據香港會計師公會頒布的《香港

審計準則》進行審計。我們在該等準則下

承擔的責任已在本報告「核數師就審計財

務報表承擔的責任」部分中作進一步闡述。

We conducted our audit in accordance with Hong

Kong Standards on Auditing (“HKSAs”) issued by the

HKICPA. Our responsibilities under those standards

are further described in the Auditor’s Responsibilities

for the Audit of the Financial Statements section of

our report.


致統營處處長(續)

(魚類統營處根據香港法例第 291章《海魚




(CONTINUED)




意見的基礎(續) Basis for Opinion (Continued)

我們相信，我們所獲得的審計憑證能充足

及適當地為我們的審計意見提供基礎。

We believe that the audit evidence we have obtained is

sufficient and appropriate to provide a basis for our

opinion.

獨立性 Independence

根據香港會計師公會頒布的《專業會計師

道德守則》(以下簡稱「守則」)，我們獨

立於魚統處，並已履行守則中的其他專業

道德責任。

We are independent of the Organization in accordance

with the HKICPA’s Code of Ethics for Professional

Accountants (“the Code”), and we have fulfilled our

other ethical responsibilities in accordance with the

Code.

統營處處長就財務報表須承擔的責任 Responsibilities of the Director of Marketing for

the Financial Statements

香港法例第 291 章《海魚(統營)條例》規定

魚統處須設存適當的賬目。統營處處長

(「處長」)須負責根據香港會計師公會頒

布的《香港財務報告準則》擬備真實而中

肯的財務報表，並對其認為為使財務報表

的擬備不存在由於欺詐或錯誤而導致的重

大錯誤陳述所必需的內部控制負責。

The Marine Fish (Marketing) Ordinance, Chapter 291,

requires the Organization to keep proper accounts.

The Director of Marketing (the “Director”) is

responsible for the preparation of financial statements

that give a true and fair view in accordance with Hong

Kong Financial Reporting Standards issued by the

HKICPA, and for such internal control as the Director

determines is necessary to enable the preparation of

financial statements that are free from material

misstatement, whether due to fraud or error.

在擬備財務報表時，處長負責評估魚統處

持續經營的能力，並在適用情況下披露與

持續經營有關的事項，以及使用持續經營

為會計基礎，除非魚統處有意將魚統處清

盤或停止經營，或別無其他實際的替代方

案。

In preparing the financial statements, the Director is

responsible for assessing the Organization’s ability to

continue as a going concern, disclosing, as applicable,

matters related to going concern and using the going

concern basis of accounting unless the Organisation

either intends to liquidate the Organization or to cease

operations, or has no realistic alternative but to do so.

處長須負責監督魚統處的財務報告過程。 The Director is responsible for overseeing the

Organization’s financial reporting process.







(CONTINUED)




核數師就審計財務報表承擔的責任 Auditor’s Responsibilities for the Audit of the

Financial Statements

我們的目標，是對財務報表整體是否不存

在由於欺詐或錯誤而導致的重大錯誤陳述

取得合理保證，並出具包括我們意見的核

數師報告。我們按照雙方同意的應聘條款

僅向統營處處長(作為整體)報告，除此之

外本報告別無其他目的。我們不會就本報

告的內容向任何其他人士負上或承擔任何

責任。合理保證是高水平的保證，但不能

保證按照《香港審計準則》進行的審計，

在某一重大錯誤陳述存在時總能發現。錯

誤陳述可以由欺詐或錯誤引起，如果合理

預期它們單獨或滙總起來可能影響財務報

表使用者依賴財務報表所作出的經濟決

定，則有關的錯誤陳述可被視作重大。

Our objectives are to obtain reasonable assurance

about whether the financial statements as a whole are

free from material misstatement, whether due to fraud

or error, and to issue an auditor’s report that includes

our opinion. We report our opinion solely to you, as a

body, 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.

Reasonable assurance is a high level of assurance, but

is not a guarantee that an audit conducted in

accordance with HKSAs will always detect a material

misstatement when it exists. Misstatements can arise

from fraud or error and are considered material if,

individually or in the aggregate, they could reasonably

be expected to influence the economic decisions of

users taken on the basis of these financial statements.

在根據《香港審計準則》進行審計的過程

中，我們運用了專業判斷，保持了專業懷

疑態度。我們亦：

As part of an audit in accordance with HKSAs, we

exercise professional judgment and maintain

professional scepticism throughout the audit. We also:

識別和評估由於欺詐或錯誤而導致

財務報表存在重大錯誤陳述的風

險，設計及執行審計程序以應對這

些風險，以及獲取充足和適當的審

計憑證，作為我們意見的基礎。由

於欺詐可能涉及串謀、偽造、蓄意

遺漏、虛假陳述，或凌駕於內部控

制之上，因此未能發現因欺詐而導

致的重大錯誤陳述的風險高於未能

發現因錯誤而導致的重大錯誤陳述

的風險。

Identify and assess the risks of material

misstatement of the financial statements,

whether due to fraud or error, design and

perform audit procedures responsive to those

risks, and obtain audit evidence that is

sufficient and appropriate to provide a basis

for our opinion. The risk of not detecting a

material misstatement resulting from fraud is

higher than for one resulting from error, as

fraud may involve collusion, forgery,

intentional omissions, misrepresentations, or

the override of internal control.







(CONTINUED)






了解與審計相關的內部控制，以設

計適當的審計程序，但目的並非對

魚統處內部控制的有效性發表意

見。

評價處長採用會計政策的恰當性及

作出會計估計和相關披露的合理

性。

對處長採用持續經營會計基礎的恰

當性作出結論。根據所獲取的審計

憑證，確定是否存在與事項或情況

有關的重大不確定性，從而可能導

致對魚統處的持續經營能力產生重

大疑慮。如果我們認為存在重大不

確定性，則有必要在核數師報告中

提請使用者注意財務報表中的相關

披露。假若有關的披露不足，則我

們應當發表非無保留意見。我們的

結論是基於核數師報告日止所取得

的審計憑證。然而，未來事項或情

況可能導致魚統處不能持續經營。

評價財務報表的整體列報方式、結

構和內容，包括披露，以及財務報

表是否中肯反映交易和事項。

Obtain an understanding of internal control

relevant to the audit 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 control.

Evaluate the appropriateness of accounting

policies used and the reasonableness of

accounting estimates and related disclosures

made by the Director.

Conclude on the appropriateness of the

Director’s use of the going concern basis of

accounting and, based on the audit evidence

obtained, whether a material uncertainty exists

related to events or conditions that may cast

significant doubt on the Organization’s ability to

continue as a going concern. If we conclude that

a material uncertainty exists, we are required to

draw attention in our auditor’s report to the

related disclosures in the financial statements or,

if such disclosures are inadequate, to modify our

opinion. Our conclusions are based on the audit

evidence obtained up to the date of our auditor’s

report. However, future events or conditions may

cause the Organization to cease to continue as a

going concern.

Evaluate the overall presentation, structure and

content of the financial statements, including the

disclosures, and whether the financial statements

represent the underlying transactions and events

in a manner that achieves fair presentation.







(CONTINUED)






除其他事項外，我們與處長溝通了計劃的

審計範圍、時間安排、重大審計發現等，

包括我們在審計中識別出內部控制的任何

重大缺陷。

We communicate with the Director regarding, among

other matters, the planned scope and timing of the

audit and significant audit findings, including any

significant deficiencies in internal control that we

identify during our audit.

羅兵咸永道會計師事務所

執業會計師

(Signed) PricewaterhouseCoopers

Certified Public Accountants

香港，二零一八年十月三日 Hong Kong, 3 October 2018

61 魚類統營處 FISH MARKETING ORGANIZATION 附錄十二

(除另有註明外，所有金額為港幣) Appendix 12


資產負債表 BALANCE SHEET


As at 31 March

附註 2018 2017

Note

資產 ASSETS

非流動資產 Non-current assets

物業、機器及設備 Property, plant and equipment 5 18,938,958 22,041,409

魚類統營處貸款 7(a) 535,411 839,384

FMO Loans

界定福利計劃資產 17(a) 4,010,000 1,790,000

Assets under defined benefit plan

總非流動資產 Total non-current assets 23,484,369 24,670,793


存貨 Inventories 8 711,545 534,406

魚類統營處貸款 FMO Loans 7(a) 42,797,270 28,587,084

合作社及漁民應收款項 101,946 51,848

Receivables from co-operative societies and fishermen

貿易及其他應收款項 Trade and other receivables 9 6,874,781 6,538,602



現金及現金等價物 Cash and cash equivalents 11 35,441,267 95,844,200

總流動資產 Total current assets 273,166,427 252,321,056

總資產 Total assets 296,650,796 276,991,849

基金 FUNDS

魚類統營處一般基金 FMO General Fund

滾存盈餘 Accumulated surplus 12 162,061,177 148,970,251

特別基金 Specific Funds

魚類統營處貸款基金 FMO Loan Fund 7(a) 87,073,440 86,777,553

外來補助金用作資本支出 13 1,778,641 1,778,641

Funds provided from external sources for capital expenditure

美國經援協會貸款基金 CARE Loan Fund 14(a) 165,814 165,814

總基金 Total funds 251,079,072 237,692,259

62 魚類統營處 FISH MARKETING ORGANIZATION

(除另有註明外，所有金額為港幣)


資產負債表(續) BALANCE SHEET (CONTINUED)


As at 31 March

附註 2018 2017

Note

負債 LIABILITIES

非流動負債 Non-current liabilities

市場用地許可使用者繳交的許可證非流動按金 15 10,913,571 10,762,294

Non-current deposits from licensees of market premises

長期服務金責任 Long service payment obligations 17 3,183,081 3,875,722

總非流動負債 Total non-current liabilities 14,096,652 14,638,016

流動負債 Current liabilities

貿易及其他應付款項 Trade and other payables 15 13,085,229 10,400,766

應付予政府貸款基金的款項 16 13,342,840 9,480,304

Amounts due to Government Loan Fund

長期服務金責任 Long service payment obligations 17 494,434 392,612

魚商按金 Fish buyers’ deposits 509,674 723,871

合作社及漁民暫存款項 18 4,042,895 3,664,021

Savings held on behalf of co-operative societies and fishermen

總流動負債 Total current liabilities 31,475,072 24,661,574

總負債 Total liabilities 45,571,724 39,299,590


上述資產負債表應與財務報表附註一併閱讀。

The above balance sheet should be read in conjunction with the accompanying notes.

附錄十二至十六的財務報表已由統營處處長於二零一八年十月三日批核。

The financial statements on Appendices 12 to 16 were approved by the Director of Marketing on 3

October 2018.

統營處處長 Director of Marketing

梁肇輝 (Signed) LEUNG Siu-fai

63 魚類統營處 FISH MARKETING ORGANIZATION 附錄十三



全面收益表 STATEMENT OF COMPREHENSIVE INCOME


Year ended 31 March

附註 2018 2017

Note

收益 INCOME

經營收益 Operating income

佣金收益 Commission 19,684,698 21,265,949

售賣海魚/魚類產品淨收益 19 3,993,555 4,191,225

Net income from sales of marine fish / produce

許可證收益 Licence fee income 43,705,314 40,786,793

凍房租賃收益 Cold storage income 77,544 108,780

船舶泊位收益 Berthing income 800,490 915,895

售賣海水淨收益 Net income from sales of sea water 20 166,935 162,842

其他經營收益 Other operating income 815,187 1,047,327

69,243,723 68,478,811

非營業收益 Non-trading income

銀行存款利息收益 Interest income on bank deposits 1,122,711 1,010,058

其他收益 Other income - 4,327

1,122,711 1,014,385

總收益 Total income 70,366,434 69,493,196

支出 EXPENDITURE

經營支出 Operating expenditure

員工薪津及其他福利 Employee benefit expenditure 21 (35,381,577 ) (34,654,838 )

營業費 General working expenses

租金、差餉及許可證費用 Rent, rates and permit fees (2,424,858 ) (2,253,399 )

印刷及文具費 Printing and stationery (432,896 ) (428,502 )

水電 Utility services (3,134,814 ) (3,118,465 )

保養及修理 Maintenance and minor improvements (2,164,871 ) (1,865,155 )

用具及設備 Stores and equipment (813,585 ) (719,851 )

雜項支出 Miscellaneous expenses (1,203,616 ) (1,097,454 )

員工福利 Staff welfare (251,886 ) (239,953 )

員工培訓 Staff training (29,995 ) (98,080 )

舟車費 Travelling expenses (113,892 ) (102,959 )

防護服及制服 Protective clothing and uniforms (3,380 ) (5,760 )

保險費 Insurance (670,130 ) (914,018 )

核數師酬金 Auditor’s remuneration (400,400 ) (436,400 )

保安服務費 Security services (1,468,185 ) (1,366,269 )

佣金支出 Commission expenses - (27 )

銀行費用 Bank charges (19,479 ) (19,874 )

折舊 Depreciation 5 (5,492,436 ) (5,507,503 )

結存結轉 Balance carried forward (18,624,423 ) (18,173,669 )




全面收益表(續) STATEMENT OF COMPREHENSIVE INCOME (CONTINUED) 截至三月三十一日止年度

Year ended 31 March

附註 2018 2017

Note

經營支出(續) Operating expenditure (Continued)

營業費(續) General working expenses (Continued)

承前結存 Balance brought forward (18,624,423 ) (18,173,669 )

運輸費 Transportation expenses (1,941,065 ) (1,923,200 )

聯絡及輔助服務費 Liaison and ancillary services (20,000 ) (20,000 )

宣傳及推廣費 Publicity and sales promotion 22 (2,685,417 ) (2,891,473 )

撇銷呆壞賬 Bad debt written off 9 (71,502 ) -

法律及專業費用 Legal and professional fees (68,400 ) -

清潔費 Cleaning charges (655,810 ) (596,540 )

貨車停泊費優惠 Subsidy for lorry parking (459,276 ) (502,350 )

(24,525,893 ) (24,107,232 )

總經營支出 Total operating expenditure (59,907,470 ) (58,762,070 )

其他支出 Other expenditure

物業、機器及設備的出售虧損 26(b) (170,051 ) (90,770 )

Loss on disposals of property, plant and equipment

環境改善服務 Environment improvement services - (774,167 )

(170,051 ) (864,937 )

總支出 Total expenditure (60,077,521 ) (59,627,007 )

本年度經營業務盈餘 Operating surplus for the year 10,288,913 9,866,189

魚類統營處貸款基金淨盈餘 Net surplus from FMO Loan Fund 24 295,887 894,694

美國經援協會貸款基金淨盈餘 25 - 2,805

Net surplus from CARE Loan Fund

本年度盈餘 Surplus for the year 10,584,800 10,763,688

本年度其他全面收益

Other comprehensive income for the year

在盈餘或虧損之後將不會再分類的項目

Items that will not be reclassified subsequently to surplus or deficit

界定福利計劃之重新計量 17(a) 2,139,000 1,063,000

Remeasurements for defined benefit plan

長期服務金責任之重新計量 17(b) 663,013 2,661,293

Remeasurements for long service payment obligations

本年度總全面收益 13,386,813 14,487,981

Total comprehensive income for the year

上述全面收益表應與財務報表附註一併閱讀。

The above statement of comprehensive income should be read in conjunction with the accompanying notes.

65 附錄十四

Appendix 14

魚類統營處 FISH MARKETING ORGANIZATION



基金變動表 STATEMENT OF CHANGES IN FUNDS

總基金

Total funds

附註 2018 2017

Note

於 4 月 1 日 At 1 April 237,692,259 223,204,278


其他全面收益

Other comprehensive income

- 界定福利計劃重新計量 17 2,139,000 1,063,000

Remeasurements for defined benefit plan

- 長期服務金責任重新計量 17 663,013 2,661,293

Remeasurements for long service payment obligations

總全面收益 Total comprehensive income 13,386,813 14,487,981

於 3 月 31 日 At 31 March 251,079,072 237,692,259

上述基金變動表應與財務報表附註一併閱讀。

The above statement of changes in funds should be read in conjunction with the accompanying notes.

66 魚類統營處 FISH MARKETING ORGANIZATION 附錄十五



現金流量表 STATEMENT OF CASH FLOWS


Year ended 31 March

附註 2018 2017

Note

營運活動的現金流量 Cash flows from operating activities

營運產生的現金 Cash generated from operations 26(a) 3,491,845 18,355,772

已收魚類統營處貸款利息 Interest received on FMO loans 513,623 644,033

已收美國經援協會貸款利息 CARE interest received on loan - 831

營運活動的淨現金流入 4,005,468 19,000,636

Net cash inflow from operating activities

投資活動的現金流量 Cash flows from investing activities

購入物業、機器及設備 5 (2,563,036 ) (2,212,958 )

Purchases of property, plant and equipment

出售物業、機器及設備所得款項 26(b) 3,000 -

Proceeds from disposals of property, plant and equipment

原本到期日超過 3 個月之銀行存款(存放)/提取淨額 (66,474,702 ) 21,259,530

Net (placement)/uplift of bank deposits with original maturities

over three months

已收銀行利息 Bank interest received 1,205,944 1,261,157

投資活動的淨現金(流出)/流入 (67,828,794 ) 20,307,729

Net cash (outflow)/inflow from investing activities

財務活動的現金流量 Cash flows from financing activities

從政府貸款基金新提取的款項 60,000,000 40,000,000

New drawdown from Government Loan Fund

付予政府貸款基金的還款 (56,149,167 ) (40,452,500 )

Repayments to Government Loan Fund

支付給政府貸款基金的利息 (430,440 ) (334,539 )

Interest paid on Government Loan Fund 財務活動的淨現金流入/(流出) 3,420,393 (787,039 )

Net cash inflow/(outflow) from financing activities

現金及現金等價物淨(減少)/增加 (60,402,933 ) 38,521,326

Net (decrease)/increase in cash and cash equivalents

年初現金及現金等價物 95,844,200 57,322,874

Cash and cash equivalents at beginning of the year

年終現金及現金等價物 11 35,441,267 95,844,200

Cash and cash equivalents at end of the year

上述現金流量表應與財務報表附註一併閱讀。

The above statement of cash flows should be read in conjunction with the accompanying notes.

67 附錄十六

Appendix 16

魚類統營處 FISH MARKETING ORGANIZATION

(除另有註明外，所有金額為港幣) (All amounts in Hong Kong dollars unless

otherwise stated)


1 一般資料 1 General information

魚類統營處 (「本處」) 是根據香港

法例第 291 章《海魚(統營)條例》成

立。該條例規定海魚須經由本處轄下

的魚市場批售，而貨主須向本處繳付

佣金，作為提供與批售服務相關的收

費。

Fish Marketing Organization (the “Organization”)

is established 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.

本處的主要業務是向魚類貨主提供服

務，因而收取以本處市場內批售的魚

價或魚量而計算的佣金。

The principal activity of the Organization is to

provide services to the fish sellers in return for

commission calculated based on the price or

quantity of fish sold in the Organization’s

markets.

(a) 本處的佣金收入主要依賴︰ (a) The amount of commission income accruing to

the Organization therefore depends significantly

on:

(i) 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

(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) 對魚價有影響的當時市道。 (ii) the market conditions prevailing in the

market which influence the selling prices of

the fish.

68 魚類統營處 FISH MARKETING ORGANIZATIO N


otherwise stated)


1 一般資料(續) 1 General information (Continued)

(b) 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

向本處繳付的佣金率由買價的百分之

七修訂如下︰

(b) With effect from 25 June 1999, the rate of

commission payable to the Organization for

services provided in respect of the sales of marine

fish at a market is changed from 7% of the price

for which the fish was sold to the following basis:

(i) 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

斤售出的海魚五港元，以數額較

小者為準；或

(i) HK$5 per 15 catties sold or 7% of the

purchase price, whichever is the lower, for

services provided in respect of the sales of

marine fish by way of direct sale; or

(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。

(ii) 7% of the purchase price for services

provided in respect of the sales of marine

fish by way of any other method of sale.

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.

除另有註明外，財務報表的金額均以

港幣列報。

These financial statements are presented in Hong

Kong dollars unless otherwise stated.

2 重要會計政策摘要 2 Summary of significant accounting policies

編製本財務報表採用的主要會計政策

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。

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.

2.1 編製基準 2.1 Basis of preparation

本處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布所有適用

的個別香港財務準則，香港會計準則

和詮釋及香港普遍採納之會計原則。

The financial statements of the Organization have

been prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”),

which collective term includes all applicable

individual HKFRS, Hong Kong Accounting



otherwise stated)



(Continued)


財務報表已按照歷史成本法編製。 Standards (“HKAS”) and Interpretations issued

by the Hong Kong Institute of Certified Public

Accountants and accounting principles generally

accepted in Hong Kong. The financial statements

have been prepared under the historical cost

convention.

編製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。這亦需要

管理層在應用本處會計政策過程中行

使其判斷。當涉及高度判斷或高度複

雜性的範疇或涉及對財務報表作出重

大假設和估算的範疇時會在附註 4 披

露。

The preparation of financial statements in

conformity with HKFRS requires the use of

certain critical accounting estimates. It also

requires management to exercise its judgement in

the process of applying the Organization’s

accounting policies. The areas involving a higher

degree of judgement or complexity, or areas

where assumptions and estimates are significant

to the financial statements, are disclosed in note

4.

(a) 本處已採納的新及修訂準則和詮釋

（總稱「修訂」）

(a) New and amended standards and interpretations

(collectively, the “Amendments”) adopted by the

Organization

本處已於二零一七年四月一日開始的

會計年度首次採納下列修訂﹕

The Organization has adopted the following

Amendments for the first time for its annual

accounting year commencing 1 April 2017:

香港會計準則 7（修訂）現金流量

表：披露主動性

香港財務準則 12（修訂）其他實

體的權益披露

HKAS 7 (Amendment) Statement of cash

flows: disclosure initiative

HKFRS 12 Disclosure of interest in other

entities

採納該等修訂對本期間或以往任何期

間沒有任何影響，且對以後期間亦可

能沒有影響(除因需滿足香港會計準

則 7（修訂）而新增若干披露要求外)。

The adoption of these Amendments did not have

any impact on the current period or any prior

period and is not likely to affect future periods

other than certain additional disclosure to satisfy



otherwise stated)



(Continued)


(a) 本處已採納的新及修訂準則和詮釋

（總稱「修訂」）(續)

(a) New and amended standards and interpretations

(collectively, the “Amendments”) adopted by the

Organization (Continued)

香港會計準則 7（修訂）要求實體提供

使財務報表使用者能夠評估融資活動

所產生的負債變動（如附註 26(c) 所

披露），包括產生自現金流量及非現金

流量的變動。

the new disclosure requirements introduced by

HKAS 7 (Amendment), which require entities to

provide disclosures that enable users of financial

statements to evaluate changes in liabilities

arising from financing activities, including both

changes arising from cash flows and non-cash

flow changes, as disclosed in note 26(c).

本處並無採用任何在當前會計期間尚

未生效的新準則或詮釋。

The Organization has not applied any new

standard or interpretation that is not yet effective

for the current accounting period.

(b) 仍未生效而本處亦無提早採納的修訂 (b) Amendments that are not yet effective and have

not been early adopted by the Organization

本處必須於二零一八年四月一日或之

後開始之報告期間應用若干已發布的

修訂。以下是對本處有關及適用的修

訂，但本處並未有在本財務報表中提

早採用：

Certain Amendments have been published that

are mandatory for the Organization’s reporting

periods beginning on or after 1 April 2018. The

following Amendments are relevant and

applicable to the Organization; however, they

have not been early adopted in these financial

statements:

香港財務準則 1 及香港會計準則

28(修訂)之年度改進項目 1

二零一四年至二零一六年周期之年

度改進 1

Annual Improvements Project – HKFRS 1 and

HKAS 28 (Amendment) 1

Annual improvements 2014 - 2016 cycle1



otherwise stated)



(Continued)


(b) 仍未生效而本處亦無提早採納的修訂

(續)



(Continued)

香港會計準則 40（修訂）

轉讓投資物業 1

HKAS 40 (Amendment)

Transfers of investment property1

香港財務準則 2（修訂）

以股份為基礎的支付交易的分類及計

量 1

HKFRS 2 (Amendment)

Classification and measurement of share-based

payment transactions1


金融工具 1

HKFRS 9

Financial instruments1


客戶合同收益 1

HKFRS 15

Revenue from contracts with customers1


租賃 2

HKFRS 16

Leases2

香港財務準則 10 及香港會計準則

28(修訂)

投資者與其聯營公司或合營企業之間

之資產出售或注資 3

HKFRS 10 and HKAS 28 (Amendment)

Sale or contribution of assets between an investor

and its associate or joint venture3

香港(國際財務報告詮釋委員會)

—詮釋第 22 號

外幣交易及墊付代價 1

HK(IFRIC) 22

Foreign currency transactions and advance

consideration1

附註： Notes:

(1) 二零一八年一月一日財政期間開

始生效

(1) Effective for financial period beginning on 1

January 2018

(2) 二零一九年一月一日財政期間開

始生效

(2) Effective for financial period beginning on 1

January 2019

(3) 生效日期未確定 (3) Effective for financial period beginning on

or after a date to be determined



otherwise stated)



(Continued)



(續)



(Continued)

本處現正評估採納這些修訂對首個適

用的期間的預期影響。到目前為止，

本處已確定新準則的若干方面可能對

財務報表產生重大影響。預期影響之

進一步詳情於下文討論。儘管有關香

港財務準則 9、香港財務準則 15 及香

港財務準則 16 之初步評估已大致完

成，惟首次採納準則時產生之實際影

響可能有所不同，因為至今完成之評

估乃根據本處現時可得資料作出，而

在首次應用準則前亦可能會識別其他

影響。本處或會改變會計政策的選

擇，包括過渡期間的選擇，直至該準

則首次在財務報表應用。

The Organization is in the process of making an

assessment of what the impact of these

Amendments is expected to be in the period of

initial application. So far the Organization has

identified some aspects of the new standards

which may have a significant impact on the

financial statements. Further details of the

expected impacts are discussed below. While

preliminary assessment has been completed for

HKFRS 9, HKFRS 15 and HKFRS 16, the actual

impacts upon the initial adoption of the standards

may differ as the assessment completed to date is

based on information currently available to the

Organization, and further impacts may be

identified before the standards are initially

applied. The Organization may also change its

accounting policy elections, including the

transition options, until the standards are initially

applied in that financial statements.

香港財務準則 9 金融工具 HKFRS 9 Financial instruments

香港財務準則 9 加入有關金融資產分

類及計量、金融資產減值和套期會計

的新要求。金融資產的分類是根據其

合約現金流量特徵及業務模型而釐

定。香港財務準則 9 減值要求是基於

預期信用損失模型並取代了香港會計

準則 39 已發生損失模型。

HKFRS 9 introduces new requirements for

classification and measurement of financial

assets, impairment of financial assets and hedge

accounting. Financial assets are classified

according to their contractual cash flow

characteristics and the business model under

which they are held. The impairment

requirements in HKFRS 9 are based on an

expected credit loss model and replace the HKAS

39 incurred loss model.



otherwise stated)



(Continued)



(續)



(Continued)

(i) 分類及計量 (i) Classification and measurement

本處預期採納香港財務準則 9 不

會對該等金融資產(包括衍生金

融工具，如有)的分類和計量構成

重大影響。

The Organization expect that the adoption

of HKFRS 9 does not have a significant

impact on the classification and

measurement of its financial assets

including derivative financial instruments, if

any.

(ii) 減值 (ii) Impairment

香港財務準則 9 要求本處按十二

個月基準或可用年期基準確認其

所有債務工具、貸款及應收款項

的預期信貸虧損。本處預期應用

簡化方式將應收款項可用年期預

期信貸虧損入賬。本處不預期此

等改變會產生任何重大影響。

HKFRS 9 requires the Organization to

record expected credit losses on all of its

debt securities, loans and trade receivables,

either on a 12-month or lifetime basis. The

Organization expects to apply the simplified

approach and record lifetime expected

losses on all trade receivables. The

Organization does not expect any significant

impact from these changes.

本處計劃於規定生效日期採用新準

則，而將不會重列比較資料，並將過

往賬面值與於首次採納年度報告期間

的賬面值之差異於年初滾存盈餘中確

認。

The Organization plans to adopt the new standard

on the required effective date without restating

prior years’ information and recognise any

difference between the previous carrying amount

and the carrying amount at the beginning of the

annual reporting period at the date of initial

application in the opening retained earnings.



otherwise stated)



(Continued)



(續)



(Continued)

香港財務準則 15 客戶合同收益 HKFRS 15 Revenue from contracts with

customers

香港財務準則 15建立了一個按五步模

型以確認客戶合約之收益。根據香港

財務準則 15，收益的入賬金額反映實

體交換該等貨品或服務予客戶的預期

所得代價。

HKFRS 15 establishes a five-step model to

account for revenue arising from contracts with

customers. Under HKFRS 15, revenue is

recognised at an amount that reflects the

consideration which an entity expects to be

entitled in exchange for transferring goods or

services to a customer.

此新準則將取代現行所有香港財務準

則的收益確認要求。二零一八年一月

一日開始的會計期間將以全面追溯方

式或經修訂追溯方式採納，亦准許提

早採納。

The new revenue standard will supersede all

current revenue recognition requirements under

HKFRS. Either a full retrospective application or

a modified retrospective application is required

for annual period beginning on 1 January 2018.

Early adoption is permitted.

本處已就採納香港財務準則 15進行初

步評估，有關評估或會因更詳盡之持

續分析而出現變動。本處預期應用香

港財務準則 15將不會對初次採納期間

的財務報表有重大的影響，惟於採納

香港財務準則 15 時將會有額外披露。

The Organization performed a preliminary

assessment of HKFRS 15, which is subject to

changes arising from a more detailed ongoing

analysis. The Organization expects that the

adoption of HKFRS 15 will have no material

impact on the financial statements in the period of

initial application. However, there will be

additional disclosures upon the adoption of

HKFRS 15.



otherwise stated)



(Continued)



(續)



(Continued)

香港財務準則 16 租賃 HKFRS 16 Leases

香港財務準則 16將導致幾乎所有租賃

須在資產負債表內確認，由於對經營

租賃和融資租賃的計量劃分已經刪

除。根據新準則，資產（租賃資產的

使用權）和支付租金的金融負債須確

認入賬。豁免僅適用於短期和低價值

租賃。

HKFRS 16 will result in almost all leases being

recognised on the balance sheet, as the distinction

between operating and finance leases is removed.

Under the new standard, an asset (the right to use

the leased item) and a financial liability to pay

rentals are recognised. The only exceptions are

short-term and low-value leases.

出租人的會計處理將不會有重大變

動。

The accounting for lessors will not significantly

change.

此新準則會在二零一九年一月一日開

始的財政期間強制採納。在現階段，

本處不準備在生效日期前採納該準

則。本處預期香港財務準則 16的採納

將不會對財務報表有重大影響。

The new standard is mandatory for financial year

commencing on 1 January 2019. At this stage, the

Organization does not intend to adopt the

standard before its effective date. The

Organization expects that the adoption of HKFRS

16 will have no material impact on the financial

statements.

本處現正評估採納其他修訂的影響並

認為不會對本處的運作結果及財政狀

況有重大影響。

The Organization is currently assessing the

impact of the adoption of other Amendments and

is of the view that they would not have a

significant impact on the Organization’s results of

operations and financial position.



otherwise stated)



(Continued)

2.2 外幣匯兌 2.2 Foreign currency translation

(a) 功能和列賬貨幣 (a) Functional and presentation currency

本處財務報表所列項目均以本處營運

所在的主要經濟環境的貨幣計量(「功

能貨幣」)。財務報表以港幣呈報，港

幣為本處的功能及列賬貨幣。

Items included in the financial statements of the

Organization are measured using the currency of

the primary economic environment in which the

Organization operates (“the functional

currency”). The financial statements are

presented in Hong Kong dollars, which is the

Organization’s functional and presentation

currency.

(b) 交易及結餘 (b) Transactions and balances

外幣交易採用交易日期或項目重新計

量的估值日期的匯率換算為功能貨

幣。結算此等交易產生的匯兌盈虧以

及將外幣計值的貨幣資產和負債以年

終匯率換算產生的匯兌盈虧在利潤或

虧損中確認。

Foreign currency transactions are translated into

the functional currency using the exchange rates

prevailing at the dates of the transactions and

valuation where items are remeasured. Foreign

exchange gains and losses resulting from the

settlement of such transactions and from the

translation at year-end exchange rates of

monetary assets and liabilities denominated in

foreign currencies are recognised in profit or loss.

2.3 物業、機器及設備 2.3 Property, plant and equipment

土地及樓宇主要包括辦公室及市場建

築物。租賃土地分類為融資租賃，而

所有其他物業、機器及設備按歷史成

本減折舊和減值虧損列賬。歷史成本

包括收購該項目直接應佔的開支。

Land and buildings comprise mainly offices and

market buildings. Leasehold land classified as

finance lease and all other property, plant and

equipment are stated at historical cost less

depreciation and impairment losses. Historical

cost includes expenditure that is directly

attributable to the acquisition of the items.



otherwise stated)



(Continued)

2.3 物業、機器及設備(續) 2.3 Property, plant and equipment (Continued)

其後成本只有在與該項目有關的未來

經濟利益很有可能流入本處，而該項

目的成本能可靠計量時，才包括在資

產的賬面值或確認為一項獨立資產

(按適用)。已入賬為獨立資產的部件

之賬面值會在更換時被剔除入賬。所

有在報告期間內發生的其他維修及保

養會於利潤或虧損中支銷。

Subsequent costs are included in the asset’s

carrying amount or recognised as a separate asset,

as appropriate, only when it is probable that

future economic benefits associated with the item

will flow to the Organization and the cost of the

item can be measured reliably. The carrying

amount of any component accounted for as a

separate asset is derecognised when replaced. All

other repairs and maintenance are charged to

profit or loss during the reporting period in which

they are incurred.

分類為融資租賃的租賃土地自土地權

益可供其擬定用途時開始攤銷。分類

為融資租賃的租賃土地的攤銷及其他

物業、機器及設備的折舊採用以下的

估計可使用年期將其成本按直線法分

攤至其剩餘價值計算﹕

Leasehold land classified as finance lease

commences amortisation from the time when the

land interest becomes available for its intended

use. Amortisation on leasehold land classified as

finance lease and depreciation on all other

property, plant and equipment is calculated using

the straight-line method to allocate their costs to

their residual values over their estimated useful

lives, as follows:

分類為融資租賃的租賃

土地依據契約的尚餘

年期平均分攤 Leasehold land classified

as finance lease Over the unexpired period of

the lease

租賃裝修按租期與 10 年可

使用年期兩者之

較短者

Leasehold improvements Shorter of the lease period

and the useful lives of 10

years

樓宇

- 非混凝土永久建築物 10 年

Buildings

- Permanent construction but

not of a concrete nature 10 years

- 混凝土永久建築物 20 年 - Permanent construction of

a concrete nature 20 years

傢具、裝置及設備 5 至 10 年 Furniture, fixtures and

equipment 5 to 10 years

車輛 5 年 Motor vehicles 5 years



otherwise stated)



(Continued)

2.3 物業、機器及設備(續) 2.3 Property, plant and equipment (Continued)

資產的剩餘價值及可使用年期在每個

報告期間末進行檢討，及在適當時調

整。

The assets' residual values and useful lives are

reviewed, and adjusted if appropriate, at the end

of each reporting period.

若資產的賬面值高於其估計可收回價

值，其賬面值即時撇減至可收回金

額。

An asset’s carrying amount is written down

immediately to its recoverable amount if the

asset’s carrying amount is greater than its

estimated recoverable amount.

出售盈虧按照所得款與賬面值的差額

釐定，並包括在利潤或虧損中。

Gains and losses on disposal are determined by

comparing the proceeds with the carrying

amount. These are included in profit or loss.

2.4 非金融資產的減值 2.4 Impairment of non-financial assets

須作攤銷的非金融資產，當有事件出

現或情況改變顯示賬面值可能無法收

回時就減值進行檢討。減值虧損按資

產之賬面值超出其可收回金額之差額

確認。可收回金額以資產之公平值扣

除銷售成本或使用價值兩者之較高者

為準。於評估減值時，資產將按可分

開識別現金流量(即其所產生之現金

流在頗大程度上獨立於本處的其他資

產或資產組)的最低層次組合(現金產

生單位)。已蒙受減值的非金融資產，

在每個報告日期均就減值是否可以撥

回進行檢討。

Non-financial assets that are subject to

amortisation are reviewed for impairment

whenever events or changes in circumstances

indicate that the carrying amount may not be

recoverable. An impairment loss is recognised for

the amount by which the asset’s carrying amount

exceeds its recoverable amount. The recoverable

amount is the higher of an asset’s fair value less

costs to sell and value in use. For the purposes of

assessing impairment, assets are grouped at the

lowest levels for which there are separately

identifiable cash flows which are largely

independent of the cash inflows from other assets

or groups of assets (cash-generating units).

Non-financial assets that suffered an impairment

are reviewed for possible reversal of the

impairment at each reporting date.



otherwise stated)



(Continued)

2.5 存貨 2.5 Inventories

存貨按成本及可變現淨值兩者的較低

者列賬。成本包括採購及直接材料成

本。成本主要包括購貨原價，並且採

用先入先出法計算。可變現淨值為在

通常業務過程中的估計銷售價，減適

用的變動銷售費用。

Inventories are stated at the lower of cost and net

realisable value. Cost comprises cost of purchase

and direct materials. Cost, determined using the

first-in first-out method, mainly comprises

invoiced cost. Net realisable value is the

estimated selling price in the ordinary course of

business, less applicable variable selling

expenses.

2.6 金融資產–貸款及應收款項 2.6 Financial assets - loans and receivables

(a) 分類 (a) Classification

本處將其金融資產分類為貸款及應收

款項。分類視乎購入金融資產之目的。

The Organization classifies its financial assets in

loans and receivables. The classification depends

on the purpose for which the financial assets were

acquired.

貸款及應收款項為有固定或可確定付

款額且沒有在活躍市場上報價的非衍

生金融資產。該等金融資產包括在流

動資產之內，除非款項的收回或預期

收回是從報告日起計超過十二個月，

則分類為非流動資產。

Loans and receivables are non-derivative

financial assets with fixed or determinable

payments that are not quoted in an active market.

They are included in current assets, except for the

amounts that are settled or expected to be settled

more than 12 months after the end of the

reporting period. These are classified as

non-current assets.

(b) 確認與剔除確認 (b) Recognition and derecognition

所有常規買賣之金融資產概於交易日

（即本處承諾買賣該資產之日期）予

以確認。對於並非按公平價值透過損

益記賬之所有金融資產，投資初步按

公平價值加交易成本確認。金融資產

於收取投資現金流的權利屆滿或已轉

讓及本處已大致上將所有擁有權風險

及回報轉讓時剔除確認。貸款及應收

款項利用實際利息法按攤銷成本計

量。

Regular way purchases and sales of financial

assets are recognised on the trade-date - the date

on which the Organization commits to purchase

or sell the asset. Investments are initially

recognised at fair value plus transaction costs for

all financial assets not carried at fair value

through profit or loss. Financial assets are

derecognised when the rights to receive cash

flows from the investments have expired or have

been transferred and the Organization ha s



otherwise stated)



(Continued)

2.6 金融資產–貸款及應收款項(續) 2.6 Financial assets - loans and receivables

(Continued)

transferred substantially all risks and rewards of

ownership. At initial recognition, the

Organization measures its loans and receivables

at its fair value plus transaction costs that are

directly attributable to the acquisition of the

financial asset. Loans and receivables are

subsequently carried at amortised cost using

effective interest method.

2.7 魚類統營處貸款、美國經援協會貸款

及貿易及其他應收款項

2.7 FMO Loans, CARE Loans and trade and

other receivables

貿易應收款項為在日常經營活動中就

商品銷售或服務執行而應收客戶的款

項。如貿易及其他應收款項的收回預

期在一年或以內(如仍在正常經營週

期中，則可較長時間)，其被分類為流

動資產，否則分類為非流動資產。

Trade receivables are amounts due from

customers for goods sold or services performed in

the ordinary course of business. If collection of

trade and other receivables is expected in one

year or less (or in the normal operating cycle of

the business if longer), they are classified as

current assets. If not, they are presented as

non-current assets.

魚類統營處貸款、美國經援協會貸款

及貿易及其他應收款項初步以公平值

確認，其後利用實際利息法按攤銷成

本扣除減值撥備計量。

Fish Marketing Organization Loans (“FMO

Loans”), Co-operative for American Relief

Everywhere Loans (“CARE Loans”) and trade

and other receivables are initially recognised at

fair value and subsequently carried at amortised

cost using the effective interest method, less

provision for impairment.



otherwise stated)



(Continued)

2.8 抵銷金融工具 2.8 Offsetting financial instruments

當有法定可執行權力可抵銷已確認金

額，並有意圖按淨額基準結算或同時

變現資產和結算負債時，金融資產與

負債可互相抵銷，並在資產負債表報

告其淨額。本處亦訂立不符合互相抵

銷標準但仍容許相關金額在若干情況

下(例如：破產或終止合約)互相抵銷

的安排。

Financial assets and liabilities are offset and the

net amount reported in the balance sheet where

the Organization currently has a legally

enforceable right to offset the recognised

amounts, and there is an intention to settle on a

net basis or realise the asset and settle the liability

simultaneously. The Organization has also

entered into arrangements that do not meet the

criteria for offsetting but still allow for the related

amounts to be set off in certain circumstances,

such as bankruptcy or the termination of a

contract.

2.9 金融資產減值以攤銷成本列賬 2.9 Impairment of financial assets carried at

amortised cost

本處於每個報告日期末評估是否存在

客觀證據證明某一金融資產或某一金

融資產組出現減值。只有當存在客觀

證據證明於因為首次確認資產後發生

一宗或多宗事件導致出現減值（「損失

事項」），而該宗（或該等）損失事項

對該項或該組金融資產的估計未來現

金流量構成的影響可以合理估計，有

關的金融資產或金融資產組才算出現

減值及產生減值虧損。

The Organization assesses at the end of each

reporting period whether there is objective

evidence that a financial asset or group of

financial assets is impaired. A financial asset or a

group of financial assets is impaired and

impairment losses are incurred only if there is

objective evidence of impairment as a result of

one or more events that occurred after the initial

recognition of the asset (a “loss event”) and that

loss event (or events) has an impact on the

estimated future cash flows of the financial asset

or group of financial assets that can be reliably

estimated.



otherwise stated)



(Continued)

2.9 金融資產減值以攤銷成本列賬(續) 2.9 Impairment of financial assets carried at

amortised cost (Continued)

就貸款及應收款項而言，損失金額乃

根據資產賬面值與按金融資產原實際

利率貼現而估計未來現金流量（不包

括仍未產生的未來信用損失）的現值

兩者的差額計量。資產賬面值予以削

減，而損失金額則在利潤或虧損中確

認。

For loans and receivables category, the amount of

the loss is measured as the difference between the

asset’s carrying amount and the present value of

estimated future cash flows (excluding future

credit losses that have not been incurred)

discounted at the financial asset’s original

effective interest rate. The carrying amount of the

asset is reduced and the amount of the loss is

recognised in profit or loss.

如在後繼期間，減值虧損的數額減

少，而此減少可客觀地聯繫至減值在

確認後才發生的事件（例如債務人的

信用評級有所改善），則之前已確認的

減值虧損可在利潤或虧損中轉回。

If, in a subsequent period, the amount of the

impairment loss decreases and the decrease can

be related objectively to an event occurring after

the impairment was recognised (such as an

improvement in the debtor’s credit rating), the

reversal of the previously recognised impairment

loss is recognised in profit or loss.

2.10 現金及現金等價物 2.10 Cash and cash equivalents

現金及現金等價物包括現金及原到期

日為三個月或以下的銀行存款。

Cash and cash equivalents include cash in hand

and bank deposits with original maturities of

three months or less.

2.11 政府貸款及借款成本 2.11 Government loans and borrowing costs

政府貸款初步按公平值並扣除產生的

交易成本確認。政府貸款其後按攤銷

成本列賬；所得款(扣除交易成本)與

贖回價值如有任何差額，利用實際利

息法於貸款期間內在利潤或虧損確

認。

Government loans are recognised initially at fair

value, net of transaction costs incurred.

Government loans are subsequently stated at

amortised cost; any difference, if any, between

the proceeds (net of transaction costs) and the

redemption value is recognised in profit or loss

over the period of the government loans using the

effective interest method.



otherwise stated)



(Continued)

2.11 政府貸款及借款成本(續) 2.11 Government loans and borrowing costs

(Continued)

政府貸款部分其中須於結算日後十二

個月內清還的款項分類為流動負債，

而在結算日後超過十二個月清還的款

項則分類為非流動負債。

Government loans are classified as current

liabilities which are due within 12 months after

the balance sheet date and as non-current

liabilities for the portion which are due over 12

months after the balance sheet date.

借款成本於產生期內在利潤或虧損確

認。

Borrowing costs are recognised in profit or loss in

the period in which they are incurred.

2.12 貿易及其他應付款項 2.12 Trade and other payables

貿易應付款項為在日常經營活動中向

供應商或服務提供者購買商品及服務

而應支付的責任。如貿易及其他應付

款項的支付日期在一年或以內(如仍

在正常經營週期中，則可較長時間)，

其被分類為流動負債﹔否則分類為非

流動負債。

Trade payables are obligations to pay for goods or

services that have been acquired in the ordinary

course of business from suppliers and service

providers. Trade and other payables are classified

as current liabilities if payment is due within one

year or less (or in the normal operating cycle of

the business if longer). If not, they are presented

as non-current liabilities.

貿易及其他應付款項初步以公平值確

認，其後利用實際利息法按攤銷成本

計量。

Trade and other payables are recognised initially

at fair value and subsequently measured at

amortised cost using the effective interest

method.

2.13 僱員福利 2.13 Employee benefits

(a) 僱員應享假期 (a) Employee leave entitlements

僱員在年假之權利在僱員應享有時確

認。本處為截至結算日止僱員已提供

之服務而產生之年假之估計負債作撥

備。

Employee entitlements to annual leave are

recognised when they accrue to employees. A

provision is made for the estimated liability for

annual leave as a result of services rendered by

the employees up to the balance sheet date.

僱員之病假及產假不作確認，直至員

工正式休假為止。

Employee entitlements to sick leave and

maternity leave are not recognised until the time

of leave.



otherwise stated)



(Continued)

2.13 僱員福利(續) 2.13 Employee benefits (Continued)

(b) 退休計劃責任 (b) Retirement plan obligations

本處在香港營運一項界定福利計劃、

一項界定供款計劃及一項強制性公積

金退休計劃 (「強積金計劃」)，有關

計劃的資產是由獨立受託人管理之基

金持有。這三項退休計劃由本處及僱

員供款，而界定福利計劃的供款是根

據獨立專業精算師之建議而作出。

The Organization operates a defined benefit plan,

a defined contribution plan and a mandatory

provident fund scheme (“MPF scheme”) in Hong

Kong, the assets of which are held in separate

trustee-administered funds. All three retirement

plans are funded by payments from employees

and by the Organization. For the defined benefit

plan, payments are made after taking into account

the recommendations of independent qualified

actuary.

界定供款計劃及強積金計劃 Defined contribution plan and MPF scheme

本處向界定供款計劃及強積金計劃之

供款是按照僱員入息的固定比率釐

定。本處向界定供款計劃及強積金計

劃作出之供款在發生時作為費用支

銷。

The Organization's contributions to the defined

contribution plan and MPF scheme are based on a

certain percentage of the employees' income. The

Organization's contributions to both the defined

contribution plan and the MPF scheme are

expenses as incurred.

員工在全數取得利益前退出計劃而被

沒收之僱主供款將會用作扣減本處向

界定供款計劃作出之供款。本處作出

界定供款計劃及強積金計劃供款後，

即無進一步付款債務。預付供款按照

現金退款或可減少未來付款而確認為

資產。

The Organization’s contributions to the defined

contribution plan are reduced by contributions

forfeited by those employees who leave the

defined contribution plan prior to vesting fully in

the contributions. The Organization has no further

payment obligations once the contributions to

both the defined contribution plan and the MPF

scheme have been paid. Prepaid contributions are

recognised as an asset to the extent that a cash

refund or a reduction in the future payments is

available.



otherwise stated)



(Continued)


(b) 退休計劃責任(續) (b) Retirement plan obligations (Continued)

界定福利計劃 Defined benefit plan

界定福利計劃是一項並非界定供款計

劃的退休計劃。界定福利計劃一般會

釐定員工在退休時可收取的退休金

額，通常視乎年齡、服務年資和薪酬

補償等一個或多個因素而定。

A defined benefit plan is a retirement plan that is

not a defined contribution plan. Typically, defined

benefit plan define an amount of retirement

benefit that an employee will receive on

retirement, usually dependent on one or more

factors such as age, years of service and

compensation.

在資產負債表內就有關界定福利計劃

而確認的資產，為每個結算日計劃資

產的公平值減界定福利責任的現值。

界定福利責任每年由獨立精算師利用

預計單位貸記法計算。界定福利責任

的現值利用將用以支付福利的貨幣為

單位計值且到期日與有關責任的年期

近似的高質素債券或政府債券的利

率，將估計未來現金流出量貼現計算。

The asset recognised in the balance sheet in

respect of defined benefit plan is the fair value of

plan assets less the present value of the defined

benefit obligation at each balance sheet date. The

defined benefit obligation is calculated annually

by independent actuaries using the projected unit

credit method. The present value of the defined

benefit obligation is determined by discounting

the estimated future cash outflows using interest

rates of high-quality corporate bonds or

government bonds that are denominated in the

currency in which the benefits will be paid, and

that have terms to maturity approximating to the

terms of the related obligation.

界定福利計劃的當期服務成本在全面

收益表內的員工薪津及其他福利開支

中確認（已包括在資產成本內除外），

反映在現年度因為員工服務而產生的

界定福利責任增加、利益變動、縮減

和結算。

The current service cost of the defined benefit

plan, recognised in the statement of

comprehensive income in employee benefit

expense, except where included in the cost of an

asset, reflects the increase in the defined benefit

obligation results from employee service in the

current year, benefit changes, curtailments and

settlements.



otherwise stated)



(Continued)


(b) 退休計劃責任(續) (b) Retirement plan obligations (Continued)

界定福利計劃(續) Defined benefit plan (Continued)

過往服務成本即時在全面收益表中確

認。

Past service costs are charged immediately to the

statement of comprehensive income.

淨利息成本按界定福利責任的淨結餘

和計劃資產公允價值，應用貼現率計

算。此成本包含在全面收益表內的員

工薪津及其他福利開支中。

The net interest cost is calculated by applying the

discount rate to the net balance of the defined

benefit obligation and the fair value of plan

assets. The cost is included in employee benefit

expense in the statement of comprehensive

income.

根據經驗調整以及精算假設的變動作

出重新計量，在產生期間內透過其他

全面收益扣除或貸記。

Remeasurement arising from experience

adjustments and changes in actuarial assumptions

are charged or credited to other comprehensive

income in the period in which they arise.

(c) 長期服務金責任 (c) Long service payment obligations

本處根據香港僱傭條例(第 57章)就僱

主在符合僱傭條例規定之情況下終止

僱傭關係，或在員工退休時需支付的

長期服務金責任作出撥備。此項撥備

乃按照僱員截至年結日止的服務年期

應得的長期服務金計算，並減去本處

其他員工退休計劃下可用以支付長期

服務金的款項。

The Organization recognises long service

payment obligations liable to its employees in

accordance with the Hong Kong Employment

Ordinance (Cap. 57) upon the termination of the

employment, or retirement, when the employees

fulfil certain conditions and the termination meets

the required circumstances. The obligations are

calculated based on the long service payments

that are required to be made to the employees by

the Organization in respect of their services up to

the year-end date as reduced by certain benefits

arising from the Organization’s other retirement

plans.



otherwise stated)



(Continued)


(c) 長期服務金責任(續) (c) Long service payment obligations (Continued)

此等福利的預期成本利用與界定福利

計劃類似的會計方法，按僱用期累

計。根據經驗調整產生的精算利益和

損失以及精算假設的變動，在產生期

間內直接於其他全面收益扣除或貸

記。此責任每年經精算師計算價值。

The expected costs of these obligations are

accrued over the period of employment using the

same accounting methodology as used for defined

benefit plan. Remeasurements arising from

experience adjustments and changes in

assumptions are charged or credited directly to

other comprehensive income in the period in

which they arise. These obligations are valued

annually by an independent qualified actuary.

2.14 撥備 2.14 Provisions

本處在以下情況時，作出撥備：本處因已發生的事件而產生現有的法律或推定責任；很可能需要有資源流出以償付責任；金額已經可靠估計。本處不就未來營運虧損確認撥備。

Provisions are recognised when the Organization

has a present legal or constructive obligation as a

result of past events; it is probable that an outflow

of resources will be required to settle the

obligation; and the amount has been reliably

estimated. Provisions are not recognised for

future operating losses.

如有多項類似責任，其需要在償付中流出資源的可能性，根據責任的類別整體考慮。即使在同一責任類別所包含的任何一個項目相關的資源流出的可能性極低，仍須確認撥備。

Where there are a number of similar obligations,

the likelihood that an outflow will be required in

settlement is determined by considering the class

of obligations as a whole. A provision is

recognised even if the likelihood of an outflow

with respect to any one item included in the same

class of obligations may be small.

2.15 收益及其他收益確認 2.15 Revenue and other income recognition

收益包括本處在正常營運過程中出售貨品及服務的已收或應收代價的公平值。收益及其他收益確認如下：

Revenue comprises the fair value of the

consideration received or receivable for the sales

of goods and services in the ordinary course of

the Organization’s activities. Revenue and other

income are recognised as follows:



otherwise stated)



(Continued)

2.15 收益及其他收益確認(續) 2.15 Revenue and other income recognition

(Continued)

(a) 佣金收益根據在統營處市場內魚類實

際交易的價格或魚量按應收項目計算

的方式入賬。

(a) Commission income is recognised based on the

price or quantity of the fish transactions

concluded in the Organization’s markets on an

accrual basis.

(b) 出售海魚/魚類產品/海水收益於送出

海魚/魚類產品/海水及顧客接受而有

關之應收款項能夠合理地保證可收取

後入賬。

(b) Sales of marine fish/produce/sea water is

recognised as income upon delivery of marine

fish/produce/sea water to the customer, who has

accepted the marine fish/produce/sea water and

collectability of the related receivables is

reasonably assured.

(c) 許可證收益是根據市場的個別租約年

期以直線法計算入賬。

(c) Licence fee income is accounted for on a

straight-line basis over the respective period of the

leases of market premises.

(d) 凍房租賃收益是根據存放於凍房的魚

的重量及時間按應計基準入賬。

(d) Cold storage income is recognised based on the

weight and period of fish stored on an accrual

basis.

(e) 船舶泊位收益於服務履行後入賬。 (e) Berthing income is recognised when the services

are rendered.

(f) 銀行存款、魚類統營處貸款及美國經

援協會貸款的利息收益是根據實際利

息法按時間比例入賬。

(f) Interest income on bank deposits, FMO Loans and

CARE Loan is recognised on a time proportion

basis using the effective interest method.

(g) 其他經營收益主要包括在魚市場卸下

魚類產品時所收的費用，此等收益在

卸下該等產品時確認。

(g) Other operating income mainly represents loading

income which is recognised upon loading of

fisheries products in the markets.

(h) 其他收益是按應計基準確認。 (h) Other income is recognised on an accrual basis.



otherwise stated)



(Continued)

2.16 營運租賃 2.16 Operating leases

(a) 作為承租人 (a) As the lessee

如租賃擁有權的重大部分風險及回報

並無轉移至作為承租人之本處，則分

類為營運租賃。根據營運租賃支付的

款項 (扣除自出租人收取之任何獎

勵金後 ) 於租賃期內以直線法在利

潤或虧損支銷。

Leases in which a significant portion of the risks

and rewards of ownership are not transferred to

the Organization as lessee are classified as

operating leases. Payments made under

operating leases (net of any incentives received

from the lessor) are charged to profit or loss on a

straight-line basis over the period of the lease.

(b) 作為出租人 (b) As the lessor

如資產根據營運租賃出租，資產按其

性質包括在資產負債表內。根據營運

租賃出租市場用地的許可證收益，利

用直線法在租賃期內確認。

When assets are leased out under operating

leases, the assets are included in the balance sheet

according to their nature. Licence fee income

arising from market premises leased out under

operating leases is recognised over the lease term

on a straight-line basis.

2.17 魚類統營處貸款基金及美國經援協會

貸款基金

2.17 FMO Loan Fund and CARE Loan Fund

魚類統營處貸款基金之設立是為漁民

提供生產用途之貸款。

The Fish Marketing Organization Loan Fund

(“FMO Loan Fund”) was set up for making loans

to fishermen for productive purposes.

美國經援協會貸款基金是由美國經援

協會提供資金的。該基金之設立是為

漁民提供生產用途之貸款。

The Co-operative for American Relief

Everywhere Loan Fund (“CARE Loan Fund”)

was donated by the Co-operative for American

Relief Everywhere for making loans to fishermen

for productive purposes.

這些基金的收益及支出直接在本處的

全面收益表單行列賬及詳細披露於附

註 24 及 25。有關這些基金的淨盈餘或

虧損由魚類統營處一般基金轉入各相

關基金內。

The income and expenditure relating to these

funds are dealt with as a single line item in the

statement of comprehensive income and the

details are disclosed in notes 24 and 25. Any net

surplus or deficit relating to these funds i s



otherwise stated)



(Continued)

2.17 魚類統營處貸款基金及美國經援協會

貸款基金(續)

2.17 FMO Loan Fund and CARE Loan Fund

(Continued)

transferred from the Fish Marketing Organization

General Fund (“FMO General Fund”) to the

respective funds.

3 財務及資金風險管理 3 Financial and fund risks management

3.1 財務風險因素 3.1 Financial risk factors

本處的活動承受著多種的財務風險：

外匯風險、信貸風險、流動資金風險、

現金流量及公平值利率風險。本處的

整體風險管理計劃專注於財務市場的

難預測性，並尋求儘量減低對本處財

務表現的潛在不利影響。

The Organization’s activities expose it to a

variety of financial risks factors: foreign

exchange risk, credit risk, liquidity risk and cash

flow and fair value interest rate risks. The

Organization’s overall risk management

procedures focus on the unpredictability of

financial markets and seek to minimise potential

adverse effects on the Organization’s financial

performance.

(a) 外匯風險 (a) Foreign exchange risk

當未來商業交易及已確認資產和負債

的計值貨幣並非本處的功能貨幣，外

匯風險便會產生。本處認為因本處的

交易是以港元為主，故此，本處承受

很低的外匯風險及無須作敏感性分

析。

Foreign exchange risk arises where future

commercial transactions and recognised assets

and liabilities are denominated in a currency that

is not the Organization’s functional currency. In

the opinion of the Organization, the Organization

has minimal exposure to foreign exchange risk as

its transactions are mainly denominated in Hong

Kong dollars and no sensitivity analysis is

performed accordingly.



otherwise stated)


3 財務及資金風險管理(續) 3 Financial and fund risks management

(Continued)


(b) 信貸風險 (b) Credit risk

本處有政策控制及監察信貸風險。本

處的信貸風險主要來自魚類統營處貸

款、合作社及漁民應收款項、貿易及

其他應收款項和銀行存款。

The Organization has policies in place for the

control and monitoring of its credit risk. The

credit risk of the Organization is primarily

attributable to the FMO Loans, receivables from

co-operative societies and fishermen, trade and

other receivables and deposits placed with banks.

有關魚類統營處貸款，本處會對所有

貸款人作個別還款評估。對於每宗漁

民貸款的申請，本處有政策去評核批

予漁民貸款的資格及要求每名借款人

提供還款保證。除此之外，本處會對

那些未能收回的貸款作特別撥備。

In respect of FMO Loans, individual evaluations

are performed on all borrowers. For each loan

granting, the Organization has policies to assess

the eligibility of the granting to fishermen and

request each borrower to provide surety for the

loan. Besides, the Organization will make

specific provision for those balances which

cannot be recovered.

有關合作社及漁民應收款項，本處會

緊密監控其結餘及過去沒有違規的記

錄。

In respect of receivables from co-operative

societies and fishermen, the Organization closely

monitors the balances and they have no past

history of default.

有關主要來自售賣海魚/魚類產品/海

水及應收賒賬客戶佣金之貿易及其他

應收款項，本處有既定政策確保銷售

給有恰當信貸記錄的客戶和限制賒賬

客戶的信貸金額，從而減低因對方違

約而產生的信貸風險。本處亦會對那

些未能收回的款項作特別撥備。本處

並沒有向賒賬客戶索取抵押品。

In respect of trade and other receivables, which

are arisen mainly from the sales of marine

fish/produce/sea water and the commission

receivables from credit customers, the

Organization has policies in place to ensure they

are with appropriate credit history and to limit the

amount of credit exposure to credit customers so

as to minimise credit risk resulting from

counterparties default. The Organization will also

make specific provision for those balances which

cannot be recovered. The Organization does not

hold any collateral from credit customers.



otherwise stated)



(Continued)


(b) 信貸風險(續) (b) Credit risk (Continued)

來自流動資金的信貸風險十分有限，

因為交易對方都是有信譽及信貸良好

的銀行。

The credit risk on liquid funds is limited because

the counterparties are reputable and creditworthy

banks.

信貸風險的最高承擔是資產負債表內

金融資產的賬面值。本處認為本處的

整體信貸風險低。

The maximum exposure to credit risk is

represented by the carrying amount of each

financial asset in the balance sheet. In the opinion

of the Organization, its overall credit risk is

considered to be low.

(c) 流動資金風險 (c) Liquidity risk

審慎的流動資金風險管理指維持充足

的銀行存款及銀行結存。本處每天會

編製現金流表及緊密地監控以確保本

處有充足現金去應付經營需要。本處

認為本處沒有重大的流動資金風險。

Prudent liquidity risk management implies

maintaining sufficient bank deposits and bank

balances. Cash flows are prepared daily and

closely monitored by the Organization to ensure

that it has sufficient cash to meet operational

needs. In the opinion of the Organization, the

Organization does not have any significant

liquidity risk.

下表顯示本處的金融負債按照相關的

到期組別，根據由結算日至合約到期

日的剩餘時間分析。在表內披露的金

額為合約性未貼現的現金流量。在 12

個月內到期的結餘對貼現計算的影響

不大，故有關結餘相等於其賬面值。

The table below analyses the Organization’s

financial liabilities into relevant maturity

groupings based on the remaining period at the

balance sheet date to the contractual maturity

date. The amounts disclosed in the table are the

contractual undiscounted cash flows. Balances

due within 12 months equal their carrying

balances, as the impact of discounting is not

significant.



otherwise stated)



(Continued)


(c) 流動資金風險(續) (c) Liquidity risk (Continued)

於二零一八年及二零一七年三月三十

一日，金融負債的到期日分析如下：

As at 31 March 2018 and 2017, the maturity

analysis of the financial liabilities is as follows:

2018 2017 2018 2017

少於一年 Less than one year

貿易及其他應付款

項 11,493,194 8,892,074

Trade and other payables 11,493,194 8,892,074

魚商按金 509,674 723,871 Fish buyers’ deposits 509,674 723,871

合作社及漁民暫存

款項 4,042,895 3,664,021

Savings held on behalf of

co-operative societies and

fishermen 4,042,895 3,664,021

應付予政府貸款基

金的款項(附註 16) 13,398,333 9,547,500

Amounts due to Government

Loan Fund (note 16) 13,398,333 9,547,500

貸款期內應付予政

府貸款基金的應付

利息

184,689

132,599

Interest payable on amounts

due to Government Loan

Fund over the loan period 184,689 132,599

29,628,785 22,960,065 29,628,785 22,960,065

多於一年 More than one year

市場用地許可使用

者繳交的許可證按

金，非流動部分(附

註 15) 10,913,571 10,762,294

Non-current deposits from

licensees of market

premises (note 15)

10,913,571 10,762,294

總額 40,542,356 33,722,359 Total 40,542,356 33,722,359

(d) 現金流量及公平值利率風險 (d) Cash flow and fair value interest rate risk

本處面對的現金流量及公平值利率風

險主要來自銀行存款(其利息為當時

市場利率)、魚類統營處貸款及應付予

政府貸款基金(其為固定利率)的款

項。除以上者，本處沒有其他重大計

息資產或負債。

The Organization’s cash flow and fair value

interest rate risks are primarily arisen from bank

deposits which carry interest at prevailing market

interest rates and FMO Loans and amounts due to

Government Loan Fund which carry interests at

fixed rates. Other than these, the Organization has

no other significant interest-bearing assets or

liabilities.



otherwise stated)



(Continued)


(d) 現金流量及公平值利率風險(續) (d) Cash flow and fair value interest rate risk

(Continued)

於二零一八年三月三十一日，假若銀

行存款的利率高出/低了 25個基點(二

零一七年：25 個基點)，而所有其他因

素維持不變，本年度盈餘應高出/低了

約 518,000 港元(二零一七年：約

567,000 港元)，這是因為銀行存款的

款項的淨利息收入增加/減少所致。

As at 31 March 2018, if interest rates on the bank

deposits had been 25 basis points (2017: 25 basis

points) higher/lower with all other variables held

constant, surplus for the year would have been

approximately HK$518,000 (2017:

approximately HK$567,000) higher/lower, as a

result of higher/lower net interest income on the

bank deposits.

由於魚類統營處貸款及應付予政府貸

款基金的款項到期日較短，其公平值

利率風險較低。

In respect of the FMO Loans and amounts due to

Government Loan Fund, the fair value interest

rate risk is considered to be low due to the short

maturity period.

3.2 資金風險管理 3.2 Funds risk management

本處的資金管理政策，是保障本處能

繼續營運及提供足夠資金作未來營

運。本處的整體政策與往年比較維持

不變。

The Organization’s objectives when managing

funds are to safeguard the Organization’s ability

to continue as a going concern and to have

sufficient funding for future operation. The

Organization’s overall strategy remains

unchanged from prior year.

本處的總基金包括魚類統營處一般基

金、魚類統營處貸款基金、外來補助

金以用作資本支出及美國經援協會貸

款基金。

Total funds of the Organization comprise FMO

General Fund, FMO Loan Fund, Funds provided

from external sources for capital expenditure and

CARE Loan Fund.



otherwise stated)



(Continued)

3.3 公平值估計 3.3 Fair value estimation

因本處在資產負債表中沒有金融工具

以三層架構計量，因此本處沒有按公

允價值的計量架構披露公允值。

Fair value measurement by level of hierarchy is

not disclosed as the Organization has no financial

instruments that are measured at fair value on the

three-level hierarchy basis in the balance sheet.

貸款及應收款項和應付款項的賬面值

減去減值撥備，被假定接近其公平

值。作為披露目的，金融負債公平值

的估計按未來合約現金流量以本處類

似金融工具可得的現有市場利率貼現

計算。

The carrying value less impairment of loans and

receivables, and payables are assumed to

approximate their fair values. The fair value of

financial liabilities for disclosure purposes is

estimated by discounting the future contractual

cash flows at the current market interest rate that

is available to the Organization for similar

financial instruments.

3.4 金融資產和金融負債的抵銷 3.4 Offsetting financial assets and financial

liabilities

由於在本年度期間並無互抵安排，故

沒有金融資產及金融負債抵銷的披

露。

No disclosure of the offsetting of financial assets

and financial liabilities is made as there are no

netting arrangements in place during the year.

4 關鍵會計估算及判斷 4 Critical accounting estimates and judgements

估算和判斷會根據過往經驗和其他因

素持續進行評價，包括在有關情況下

相信為合理的對未來事件的預測。

Estimates and judgements are continually

evaluated and are based on historical experience

and other factors, including expectations of future

events that are believed to be reasonable under

the circumstances.



otherwise stated)


4 關鍵會計估算及判斷(續) 4 Critical accounting estimates and judgements

(Continued)

本處對未來作出估算和假設。所得的

會計估算如其定義，很少會與其實際

結果相同。很大機會導致下個財政年

度的資產和負債的賬面值作出重大調

整的估算和假設列出如下。

The Organization makes estimates and

assumptions concerning the future. The resulting

accounting estimates will, by definition, seldom

equal the related actual results. The 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 are addressed below.

界定福利計劃及長期服務金責任 Defined benefit plan and long service payment

obligations

界定福利及長期服務金責任的現值受

很多由精算決定的假設所影響。這些

假設其中包括折現率，決定界定福利

計劃及長期服務金責任的淨成本/(收

益)，這些假設的任何變動會影響界定

福利及長期服務金責任的賬面值。

The present values of the defined benefit and long

service payment obligations depend on a number

of factors that are determined on an actuarial

basis using a number of assumptions. The

assumptions used in determining the net cost /

(income) for defined benefit plan and long service

payment obligations include the discount rate.

Any changes in these assumptions will impact the

carrying amount of defined benefit and long

service payment obligations.

精算師 Milliman Limited 會釐定每年

年結時適用的折現率。這折現率決定

未來用以支付界定福利計劃及長期服

務金責任所需的現金流出量的貼現

值。在釐定適當的折現率時，精算師

參考用以支付福利的貨幣為單位且到

期日與有關的界定福利及長期服務金

的責任年期近似的高質素債券或政府

債券的利率。

The actuary, Milliman Limited, determines the

appropriate discount rate at the end of the year.

This is the interest rate that should be used to

determine the present value of estimated future

cash outflows expected to be required to settle the

defined benefit and long service payment

obligations. In determining the appropriate

discount rate, the actuary considers the interest

rates of high-quality corporate bonds or

government bonds that are denominated in the

currency in which the benefits will be paid, and



otherwise stated)


4 關鍵會計估算及判斷(續) 4 Critical accounting estimates and judgements

(Continued)

界定福利計劃及長期服務金責任(續) Defined benefit plan and long service payment

obligations (Continued)

that have terms to maturity approximating the

terms of the related defined benefit liability and

long service payment obligations.

界定福利及長期服務金責任的其他主

要假設部分亦根據當時的市場環境而

制定，在附註 17 顯示了更多有關的資

料。

Other key assumptions for defined benefit and

long service payment obligations are based in part

on current market conditions. Additional

information is disclosed in note 17.





5 物業、機器及設備 Property, plant and equipment

土地及樓宇

Land and

buildings

樓宇裝修

Leasehold

improvements

傢具、裝置

及設備

Furniture,

fixtures and

equipment

車輛

Motor

vehicles

合計

Total

於二零一六年四月一日

At 1 April 2016

成本 Cost 35,037,605 51,035,892 15,909,739 876,758 102,859,994

累計折舊 (29,661,236) (36,281,871) (10,669,213) (820,950) (77,433,270)

Accumulated depreciation

賬面淨值 Net book amount 5,376,369 14,754,021 5,240,526 55,808 25,426,724

截至二零一七年三月三十一日止年度

Year ended 31 March 2017

期初賬面淨值 5,376,369 14,754,021 5,240,526 55,808 25,426,724

Opening net book amount

增添 Additions - 1,493,000 719,958 - 2,212,958

劃銷 (附註 26(b)) - - (90,770) - (90,770)

Disposals (note 26(b))

- 成本 Cost - - (711,467) - (711,467)

- 累計折舊 - - 620,697 - 620,697


折舊 Depreciation (176,558) (3,993,009) (1,282,128) (55,808) (5,507,503)

期終賬面淨值 5,199,811 12,254,012 4,587,586 - 22,041,409

Closing net book amount

於二零一七年三月三十一日

At 31 March 2017

成本 Cost 35,037,605 52,528,892 15,918,230 876,758 104,361,485

累計折舊 (29,837,794) (40,274,880) (11,330,644) (876,758) (82,320,076)


賬面淨值 Net book amount 5,199,811 12,254,012 4,587,586 - 22,041,409





5 物業、機器及設備(續) Property, plant and equipment (Continued)

土地及樓宇

Land and

buildings

樓宇裝修

Leasehold

improvements

傢具、裝置

及設備

Furniture,

fixtures and

equipment

車輛

Motor

vehicles

合計

Total

截至二零一八年三月三十一日止年度

Year ended 31 March 2018

期初賬面淨值 5,199,811 12,254,012 4,587,586 - 22,041,409

Opening net book amount

增添 Additions - 1,900,835 662,201 - 2,563,036

劃銷 (附註 26(b)) - - (173,051) - (173,051)

Disposals (note 26(b))

- 成本 Cost - - (1,113,131) - (1,113,131)

- 累計折舊 - - 940,080 - 940,080


折舊 Depreciation (176,559) (4,110,788) (1,205,089) - (5,492,436)

期終賬面淨值 5,023,252 10,044,059 3,871,647 - 18,938,958

Closing net book amount

於二零一八年三月三十一日

At 31 March 2018

成本 Cost 35,037,605 54,429,727 15,467,300 876,758 105,811,390

累計折舊 (30,014,353) (44,385,668) (11,595,653) (876,758) (86,872,432)


賬面淨值 Net book amount 5,023,252 10,044,059 3,871,647 - 18,938,958

折舊費用 5,492,436 港元 (二零一七年：5,507,503 港元)在一般經營開支中支銷。

Depreciation expense of $5,492,436 (2017: $5,507,503) has been charged in general working expenses.

本處的租賃土地及樓宇位於香港及租賃土地分類為融資租賃，按 10 至 50 年期的中期租約

租賃持有。

The Organization’s leasehold land and buildings are situated in Hong Kong and the leasehold land

classified as finance lease are held under medium term leases of between 10 to 50 years.





6 金融工具分類 Financial instruments by category

本處的金融工具包括以下︰

The Organization’s financial instruments include the following:

附註 2018 2017

Note

金融資產–貸款及應收款項

Financial assets - loans and receivables

魚類統營處貸款 FMO Loans 7(a) 43,332,681 29,426,468

合作社及漁民應收款項 101,946 51,848


貿易及其他應收款項 Trade and other receivables 9 5,942,689 5,644,159

原本到期日超過 3 個月之銀行存款 10 187,239,618 120,764,916



272,058,201 251,731,591

金融負債–其他金融負債按攤銷成本

Financial liabilities - other financial liabilities

at amortised cost

貿易及其他應付款項 Trade and other payables 15 22,406,765 19,654,368

應付予政府貸款基金的款項 16 13,342,840 9,480,304


魚商按金 Fish buyers’ deposits 509,674 723,871

合作社及漁民暫存款項 18 4,042,895 3,664,021

Savings held on behalf of co-operative societies and

fishermen

40,302,174 33,522,564





7 魚類統營處貸款基金 FMO Loan Fund

(a) 資產負債表 Balance sheet

下列代表魚類統營處貸款基金之資產及負債，已包括在本處資產負債表（附錄十二）

的資產及負債賬項內︰

The FMO Loan Fund is represented by the following assets and liabilities which have been included

in the assets and liabilities of the Organization in the balance sheet on Appendix 12:

附註 2018 2017

Note

資產 ASSETS

非流動資產 Non-current assets

魚類統營處貸款 FMO Loans

- 漁民貸款 Loans to fishermen 42,895,491 28,901,355

- 應收利息 Interest receivable 896,854 883,240

43,792,345 29,784,595

減︰魚類統營處貸款減值撥備 (b) (203,278 ) (35,974 )

Less: Provision for impairment of FMO Loans

43,589,067 29,748,621

減︰4 月 1 日累計攤銷 (322,153 ) (651,179 )

Less: Accumulated amortisation at 1 April

魚類統營處貸款之攤銷溢價 24 65,767 329,026

Amortisation of premium on FMO Loans

3 月 31 日累計攤銷 (256,386 ) (322,153 )

Accumulated amortisation at 31 March

魚類統營處貸款–淨額 FMO Loans - net 43,332,681 29,426,468

減︰流動部分 Less: Current portion (42,797,270 ) (28,587,084 )

非流動部分 Non-current portion 535,411 839,384


魚類統營處貸款–流動部分 42,797,270 28,587,084

Current portion of FMO Loans

應收銀行存款利息 Interest receivable on bank deposits 87,432 46,059




99,880,869 95,418,473

總資產 Total assets 100,416,280 96,257,857





7 魚類統營處貸款基金(續) FMO Loan Fund (Continued)

(a) 資產負債表(續) Balance sheet (Continued)

下列代表魚類統營處貸款基金之資產及負債，已包括在本處資產負債表（附錄十二）

的資產及負債賬項內︰(續)

The FMO Loan Fund is represented by the following assets and liabilities which have been included

in the assets and liabilities of the Organization in the balance sheet on Appendix 12: (Continued)

附註 2018 2017

Note

基金 FUNDS

本金賬戶 57,000,000 57,000,000

Capital account

4 月 1 日滾存盈餘 Accumulated surplus at 1 April 29,777,553 28,882,859

本年度淨盈餘轉自魚類統營處一般基金 12&24 295,887 894,694

Net surplus for the year transferred from FMO General

Fund

3 月 31 日滾存盈餘 Accumulated surplus at 31 March 30,073,440 29,777,553

總基金 Total funds 87,073,440 86,777,553

負債 LIABILITIES

流動及總負債 Current and total liabilities

應付予政府貸款基金的款項 16 13,342,840 9,480,304



(b) 魚類統營處貸款 FMO Loans

魚類統營處貸款基金之設立，主要是為漁民提供生產用途之貸款。魚類統營處貸款利

息是每年由 1 厘至 3 厘(二零一七年:1 厘至 3 厘)及最長達五年(二零一七年: 最長達

六年)的還款期。於二零一八年三月三十一日，魚類統營處貸款的實際平均年利率為

1.35 厘(二零一七年:1.24 厘)。

The FMO Loan Fund is primarily for making loans to fishermen for productive purposes. The FMO

Loans bear interests at rates from 1% to 3% (2017: 1% to 3%) per annum and are repayable over a

period up to five years (2017: up to six years). As at 31 March 2018, the weighted average effective

interest rate of the FMO Loans is 1.35% (2017: 1.24%) per annum.






(b) 魚類統營處貸款(續) FMO Loans (Continued)

借款人須經海事處在有關漁船牌照背書以該漁船作為還款保證及/或提供第三者擔保

人。

Loan borrowers are required to provide surety for the loans through endorsement of their fishing

vessel license books in the Marine Department that the vessels are subjects of the loans concerned

and/or provision of guarantees by third parties.

於二零一八年三月三十一日，魚類統營處貸款 203,278 港元(二零一七年：35,974 港元)

已經減值及全數作出撥備。已減值應收款項主要涉及突然陷入經濟困難的個別借款

人。魚類統營處貸款的賬齡如下:

As at 31 March 2018, FMO Loans of HK$203,278 (2017: HK$35,974) were impaired and full

provisions have been made. The individually impaired receivables mainly related to borrowers, who

were in unexpectedly difficult economic situations. The ageing of these FMO Loans is as follows:

2018 2017

已逾期 Past due by:

未到期 Current - 35,974

90 日以上 Over 90 days 203,278 -

203,278 35,974

魚類統營處貸款的其餘結存並無逾期或已經減值。

None of the remaining balances of FMO Loans were past due or impaired.

魚類統營處貸款的減值撥備變動如下︰

Movements on provision for impairment of FMO Loans are as follows:

附註 2018 2017

Note

於 4 月 1 日 At 1 April 35,974 383,216

應收款項減值撥備/(轉回) 24 167,304 (170,258 )

Provision/(reversal of provision) for impairment of

receivables

未能收回款項的撥備劃銷 - (140,893 )

Provision written off as uncollectible

應收款項減值過高撥備轉回 - (36,091 )

Reversal of over-provision for impairment of receivables

於 3 月 31 日 At 31 March 203,278 35,974






(b) 魚類統營處貸款(續) FMO Loans (Continued)

對已減值的魚類統營處貸款撥備的設立和轉回已包括在全面收益表的魚類統營處貸款

基金淨盈餘內。在準備賬戶中扣除的數額一般會在預期無法收回額外現金時撇銷。

The creation and release of provision for impaired FMO Loans have been included in the net surplus

from FMO Loan Fund in the statement of comprehensive income. Amounts charged to the allowance

account are generally written off when there is no expectation of recovering additional cash.

在結算日，信貸風險的最高風險承擔為魚類統營處貸款的賬面值。於二零一八年及二

零一七年三月三十一日，魚類統營處貸款之賬面值與其公平值相若，並以港元為單位。

The maximum exposure to credit risk at the balance sheet date is the carrying values of the FMO

Loans. The carrying values of FMO Loans approximate their fair values at 31 March 2018 and 2017

and are denominated in Hong Kong dollars.

8 存貨 Inventories

附註 2018 2017

Note

海魚/魚類產品 Marine fish / produce 19 396,725 280,184

膠盆 Plastic containers 704 18,504

印刷品 Printing forms 218,712 198,135

領帶 Neckties 3,864 3,864

膠捲筒 Plastic rollers 7,454 7,454

海水 Sea water 20 9,676 12,306

優質魚標籤 Fish tag 62,533 213

禮品 Souvenir 11,877 13,746

711,545 534,406

在存貨成本中確認為費用的金額合計 16,659,834 港元(二零一七年：17,189,781 港元)。

Cost of inventories recognised as expenditures amounted to HK$16,659,834 (2017:

HK$17,189,781).





9 貿易及其他應收款項 Trade and other receivables

2018 2017

貿易應收款項 Trade receivables 2,717,960 3,030,108

利息應收款項 Interest receivables 459,069 229,882

其他應收款項 Other receivables 1,601,020 1,222,529

水電按金 Utility deposits 1,164,640 1,161,640

金融資產 Financial assets 5,942,689 5,644,159

預付款項 Prepayments 932,092 894,443

總計 Total 6,874,781 6,538,602

於二零一八年三月三十一日，貿易應收款項 434,525 港元(二零一七年：439,305 港元)

經已逾期但並無減值。此等款項涉及多個最近沒有拖欠還款記錄的獨立客戶，而本處

並沒持有任何作為質押的抵押品。貿易應收款項的賬齡分析如下：

As of 31 March 2018, trade receivables of HK$434,525 (2017: HK$439,305) were past due but not

impaired. These relate to a number of independent customers for whom there is no recent history of

default. The Organization does not hold any collateral over these balances and the ageing analysis of

these trade receivables is as follows:

2018 2017

已逾期 Past due by:

30 日及以下 Up to 30 days 345,405 349,323

31 至 60 日 31 to 60 days 38,961 66,097

61 至 90 日 61 to 90 days 16,556 13,175

90 日以上 Over 90 days 33,603 10,710

434,525 439,305

在本年度，貿易應收款項 71,502 港元(二零一七年: 0 港元) 直接撇銷作呆壞賬，並

在營業費用中支銷。

During the year, trade receivables of HK$71,502 (2017: nil) was directly written off as bad debts and

has been expensed in general working expenses.

貿易及其他應收款項內的其他類別沒有包括已減值的資產。

The trade and other receivables do not contain impaired assets.

於結算日，信貸風險的最高風險承擔為上述每類應收款項的賬面值。於二零一八年及

二零一七年三月三十一日，貿易及其他應收款項的賬面值與其公平值相若，並以港元

為單位。

The maximum exposure to credit risk at the balance sheet date is the carrying value of each class of

receivables mentioned above. The carrying values of trade and other receivables approximate their

fair values at 31 March 2018 and 2017 and are denominated in Hong Kong dollars.





10 原本到期日超過三個月之銀行存款


附註 2018 2017

Note

魚類統營處一般基金 FMO General Fund 158,684,078 70,593,762

魚類統營處貸款基金 FMO Loan Fund 7(a) 28,555,540 50,171,154

信貸風險的最高風險承擔 187,239,618 120,764,916


銀行存款的賬面值以港元為單位。

The carrying values of bank deposits are denominated in Hong Kong dollars.

11 現金及現金等價物 Cash and cash equivalents

附註 2018 2017

Note

魚類統營處一般基金 FMO General Fund

銀行及庫存現金 Cash at banks and in hand 5,684,826 5,141,962

原本到期日在三個月以內之銀行存款 1,150,000 73,922,248

Bank deposits with original maturities of three months or

less

6,834,826 79,064,210

魚類統營處貸款基金 FMO Loan Fund

銀行及庫存現金 Cash at banks and in hand 9,474,729 4,205,312

原本到期日在三個月以內之銀行存款 18,965,898 12,408,864

Bank deposits with original maturities of three months or

less

7(a) 28,440,627 16,614,176

美國經援協會貸款基金 CARE Loan Fund

銀行現金 Cash at banks 14(a) 165,814 165,814

總計 Total 35,441,267 95,844,200

信貸風險的最高風險承擔 34,968,132 95,642,993






11 現金及現金等價物(續) Cash and cash equivalents (Continued)

現金及現金等價物的賬面值以港元為單位。

The carrying values of cash and cash equivalents are denominated in Hong Kong dollars.

12 魚類統營處一般基金–滾存盈餘

FMO General Fund – Accumulated Surplus

附註 2018 2017

Note

於 4 月 1 日 At 1 April 148,970,251 135,379,769


重新計量盈餘

Surplus from remeasurements for

- 界定福利計劃 Defined benefit plan 17(a) 2,139,000 1,063,000

- 長期服務金責任 Long service payment obligations 17(b) 663,013 2,661,293

淨盈餘轉入魚類統營處貸款基金 7(a) (295,887 ) (894,694 )

Net surplus transferred to FMO Loan Fund

淨盈餘轉入美國經援協會貸款基金 14(a) - (2,805 )

Net surplus transferred to CARE Loan Fund

於 3 月 31 日 At 31 March 162,061,177 148,970,251

13 外來補助金用作資本支出

Funds provided from external sources for capital expenditure

2018 2017

英國海外發展褔利補助 - 興建長沙灣魚市場 1,147,192 1,147,192

C.D. & W. Grant for Cheung Sha Wan Market

英國海外發展褔利補助 - 漁民貸款盈餘 66,449 66,449

C.D. & W. Scheme Surplus for loans to fishermen

政府因拆卸香港仔魚市場七座建築物之補價 565,000 565,000

Compensation for relinquishing seven buildings at

Aberdeen Fish Market on ground resumed by

Government

1,778,641 1,778,641





14 美國經援協會貸款基金 CARE Loan Fund

(a) 資產負債表 Balance sheet

美國經援協會貸款基金相當於在下列的資產及負債已包括在本處資產負債表(附錄十

二)的資產賬項內：

The CARE Loan Fund is represented by the following assets and liabilities which have been

included in the assets of the Organization in the balance sheet on Appendix 12:

附註 2018 2017

Note

資產 ASSETS

非流動資產 Non - current assets

美國經援協會貸款 CARE Loan:

- 漁民貸款 Loan issued to fishermen - -

- -

減: 4 月 1 日結存累積攤銷 - (2,151 )


攤銷溢價 25 - 2,151

Amortisation of premium

3 月 31 日結存累積攤銷 - -


美國經援協會貸款-淨額 CARE Loan - net - -


現金及現金等價物 Cash and cash equivalents 11 165,814 165,814

總資產 Total assets 165,814 165,814

基金 FUNDS

4 月 1 日累積盈餘 Accumulated surplus at 1 April 165,814 163,009

本年度淨盈餘 Net surplus for the year 12&25 - 2,805

3 月 31 日累積盈餘 Accumulated surplus at 31 March 165,814 165,814





14 美國經援協會貸款基金(續) CARE Loan Fund (Continued)

(a) 資產負債表(續) Balance sheet (Continued)

美國經援協會貸款基金相當於在下列的資產及負債已包括在本處資產負債表(附錄十

二)的資產賬項內：(續)

The CARE Loan Fund is represented by the following assets and liabilities which have been

included in the assets of the Organization in the balance sheet on Appendix 12: (Continued)

附註 2018 2017

Note

負債 LIABILITIES

流動及總負債 Current and total liabilities - -

總基金及負債 Total funds and liabilities 165,814 165,814

(b) 美國經援協會貸款 CARE Loans

美國經援協會貸款基金相當於在附註 11 列明的現金及現金等價物。美國經援協會貸款

基金是由美國經援協會提供資金的。該基金之設立是為漁民提供生產用途之貸款。

The CARE Loan Fund is represented by the designated cash and cash equivalents as stated in note

11. The CARE Loan Fund was initially donated by the Co-operative for American Relief

Everywhere. The fund was set up for making loans to fishermen for productive purposes.

於二零一八及二零一七年三月三十一日，並沒有美國經援協會貸款。

As at 31 March 2017 and 2018 , there is no CARE Loan.

15 貿易及其他應付款項 Trade and other payables

2018 2017

貿易應付款項 Trade payables 921,665 636,237

其他應付款項 Other payables 4,568,272 3,427,418

市場用地許可使用者繳交的許可證按金 16,169,737 14,856,784

Deposits from licensees of market premises

水電及其他按金 Utility and other deposits 747,091 733,929

金融負債 Financial liabilities 22,406,765 19,654,368





15 貿易及其他應付款項(續) Trade and other payables (Continued)

2018 2017

預收款項 Receipts in advance 179,062 130,685

未享用之年假撥備(附註(a)) 1,412,973 1,378,007

Provision for unused annual leave (note (a))

23,998,800 21,163,060

減：市場用地許可使用者繳交的許可證按金，非流動

部分

(10,913,571 ) (10,762,294 )

Less: Non-current deposits from licensees of market premises

13,085,229 10,400,766

(a) 未享用之年假撥備變動如下︰

Movements on provision for unused annual leave are as follows:

附註 2018 2017

Note

於 4 月 1 日 At 1 April 1,378,007 1,412,392

在全面收益表記賬

Charged to the statement of comprehensive income

- 本年撥備 Provision for the year 21 132,176 103,046

- 年內實際支出 Utilised during the year (97,210 ) (137,431 )

於 3 月 31 日 At 31 March 1,412,973 1,378,007

(b) 於二零一八年及二零一七年三月三十一日，貿易及其他應付款項的賬面值與其公平值

相若，並以港元為單位。

The carrying values of trade and other payables approximate their fair values at 31 March 2018 and

2017 and are denominated in Hong Kong dollars.

16 應付予政府貸款基金的款項 Amounts due to Government Loan Fund

自二零零六年起，香港政府每年批准由政府貸款基金提取款項往魚類統營處貸款基金

以應付受休漁期影響的漁民對貸款的需求。

Since 2006, the Government has annually approved an amount of loans that could be drawn down

from the Government Loan Fund to the FMO Loan Fund to meet the demand for loans from

fishermen affected by the Fishing Moratorium.





16 應付予政府貸款基金的款項(續)

Amounts due to Government Loan Fund (Continued)

於三月三十一日，應付予政府貸款基金的本金及利息如下：

At 31 March, the principal and interest payables of the amounts due to Government Loan Fund are

as follows:

附註 2018 2017

Note

應付予政府貸款基金的款項 (2016) - 9,547,500

Amount due to Government Loan Fund (2016)

應付予政府貸款基金的款項 (2017) 13,398,333 -

Amount due to Government Loan Fund (2017)

13,398,333 9,547,500

應付予政府貸款基金的利息 (2016) - 10,200

Interest payable to Government Loan Fund (2016)

應付予政府貸款基金的利息 (2017) 12,922 -

Interest payable to Government Loan Fund (2017)

12,922 10,200

13,411,255 9,557,700

減︰4 月 1 日結存累計攤銷 (77,396 ) (169,910 )


應付予政府貸款基金的款項之溢價攤銷 24 8,981 92,514

Amortisation of premium on amounts due to

Government Loan Fund

3 月 31 日結存累計攤銷 (68,415 ) (77,396 )


總額 Total 7(a) 13,342,840 9,480,304





16 應付予政府貸款基金的款項(續)

Amounts due to Government Loan Fund (Continued)

應付予政府貸款基金的款項是無抵押及計息，而利率是由政府週期性地訂定。於二零

一八年三月三十一日，當時年利率為 1.282 厘(二零一七年:1.282 厘)。提取的款項由

最初提取日起，每三個月還款一次，共分四次歸還本金及應付利息。

The amounts due to Government Loan Fund are unsecured and interest-bearing at rates set by the

Government periodically. At 31 March 2018, the prevailing interest rate of the amounts due is

1.282% (2017: 1.282%) per annum. The principal and the interest payable are repayable by 4

quarterly installments from the initial drawdown date.

於二零一八年及二零一七年三月三十一日應付予政府貸款基金的款項的賬面值與公平

值大致相同及以港元為單位。

The carrying values of the amounts due to Government Loan Fund approximate their fair values at

31 March 2018 and 2017 and are denominated in Hong Kong dollars.

17 退休福利責任 Retirement benefit obligations

附註 2018 2017

Note

資產負債表資產 Balance sheet assets for:

- 界定福利計劃 Defined benefit plan (a) 4,010,000 1,790,000

資產負債表責任 Balance sheet obligations for:

- 長期服務金責任 Long service payment obligations

- 非流動部分 Non-current portion (3,183,081 ) (3,875,722 )

- 流動部分 Current portion (494,434 ) (392,612 )

(b) (3,677,515 ) (4,268,334 )

在全面收益表

支銷︰

Statement of comprehensive income

charged for:

- 界定福利計劃 Defined benefit plan 21 57,000 97,000

- 長期服務金責任 Long service payment obligations 21 465,475 608,260

522,475 705,260





17 退休福利責任(續) Retirement benefit obligations (Continued)

重新計量附註 2018 2017

Remeasurements for: Note

- 界定福利計劃 Defined benefit plan (a) (2,139,000 ) (1,063,000 )

- 長期服務金責任 Long service payment obligations (b) (663,013 ) (2,661,293 )

(2,802,013 ) (3,724,293 )

(a) 界定福利計劃 Defined benefit plan

本處的界定福利計劃是一項依最終薪津之界定福利計劃。已注資計劃的資產獨立於本

處的資產，由獨立的信託基金持有。本處的計劃每年由合資格精算師以預計單位貸記

法估值。以下之資料是根據擁有認可專業資格的 Milliman Limited 於二零一八年及二

零一七年三月三十一日進行估值而提供。

The Organization’s defined benefit plan is a final salary defined benefit plan. The assets of the

funded plan are held independently of the Organization’s assets in separate trustee administered

funds. The Organization’s plan is valued by a qualified actuary annually using the project unit cost

method. The following details are based on the valuations as at 31 March 2018 and 2017 carried out

by Milliman Limited, who holds a recognised professional qualification.

已於資產負債表確認的金額按下列方式釐定 :

The amounts recognised in the balance sheet are determined as follows:

2018 2017

已撥入資金債務的現值 (5,859,000 ) (10,814,000 )

Present value of the funded obligations

計劃資產的公允價值 Fair value of plan assets 9,869,000 12,604,000

在資產負債表內的資產 Assets in the balance sheet 4,010,000 1,790,000






(a) 界定福利計劃(續) Defined benefit plan (Continued)

過去一年界定福利責任現值及計劃資產公允價值變動如下:

The movements in present value of defined benefit obligations and fair value of plan assets over the

year are as follows:

界定福利責任現值

Present value of

defined benefit

obligations

計劃資產

公允價值

Fair value of

plan assets

總計

Total

於 2016 年 4 月 1 日 At 1 April 2016 (10,475,000 ) 11,106,000 631,000

當期服務成本 Current service costs (94,000 ) - (94,000 )

利息(開支)/收益 Interest (expense) / income (53,000 ) 57,000 4,000

(10,622,000 ) 11,163,000 541,000

重新計量 Remeasurements:

- 計劃資產回報(不包括利息收益)

Return on plan assets (excluding interest

income)

- 1,366,000 1,366,000

- 財務假設改變產生的盈餘

Surplus from change in financial assumption

changes

13,000 - 13,000

- 經驗虧損 Experience losses (316,000 ) - (316,000 )

(303,000 ) 1,366,000 1,063,000

計劃參與者供款 Plan participants contributions (107,000 ) 107,000 -

處方供款 Employer contributions - 193,000 193,000

福利付款 Benefit payments 218,000 (218,000 ) -

行政費 Administrative cost - (7,000 ) (7,000 )

111,000 75,000 186,000

於 2017 年 3 月 31 日 At 31 March 2017 (10,814,000 ) 12,604,000 1,790,000

於 2017 年 4 月 1 日 At 1 April 2017 (10,814,000 ) 12,604,000 1,790,000

當期服務成本 Current service costs (71,000 ) - (71,000 )

利息(開支)/收益 Interest (expense) / income (59,000 ) 79,000 20,000

(10,944,000 ) 12,683,000 1,739,000






(a) 界定福利計劃(續) Defined benefit plan (Continued)

過去一年界定福利責任現值及計劃資產公允價值變動如下: (續)

The movements in present value of defined benefit obligations and fair value of plan assets over the

year are as follows: (Continued)

界定福利責任現值

Present value of

defined benefit

obligations

計劃資產

公允價值

Fair value of

plan assets

總計

Total


- 計劃資產回報(不包括利息收益)

Return on plan assets (excluding interest

income)

- 1,800,000 1,800,000

- 財務假設改變產生的盈餘

Surplus from change in financial assumption

changes

48,000 - 48,000

- 經驗收益 Experience gains 291,000 - 291,000

339,000 1,800,000 2,139,000

計劃參與者供款 Plan participants contributions (77,000 ) 77,000 -

處方供款 Employer contributions - 138,000 138,000

福利付款 Benefit payments 4,823,000 (4,823,000 ) -

行政費 Administrative cost - (6,000) (6,000 )

4,746,000 (4,614,000 ) 132,000

於 2018 年 3 月 31 日 At 31 March 2018 (5,859,000 ) 9,869,000 4,010,000

在資產負債表內計劃所持有的資產組成如下:

The plan assets at the balance sheet date are held in the following forms:

2018 2017

% %

權益 Equities 59 67

債券 Bonds 34 28

貨幣工具 Money instruments 7 5

100 100






(b) 長期服務金責任 Long service payment obligations

香港僱傭條例詳述長期服務金的準備。當連續受聘不少於五年及適合某些資格條件於

終止僱傭關係時，長期服務金會給予員工。此福利是根據受聘離職時最後的工資及服

務年資。

The long service payments as prescribed under the Hong Kong Employment Ordinance are payable

to employees, upon the termination of their employment, subject to completion of five years of

continuous service and meeting certain qualifying conditions. The benefit is based on final wages

and years of service at the time the employment is terminated.

本處有法定責任支付長期服務金福利，但處方可將在職業退休計劃及強積金計劃的僱

主供款所得的退休福利部分作出減少。

The Organization has statutory obligation to pay such long service payments, which may be reduced

by the employee’s entitlements to retirement benefits under the Organization’s other retirement plans

registered under the Occupational Retirement Schemes Ordinance or MPF scheme, where

appropriate.

於年內資產負債表確認的負債變動如下:

The movements in liabilities recognised in the balance sheet over the year are as follows:

長期服務金責任現值

Present value of long

service payment

obligations

於 2016 年 4 月 1 日 At 1 April 2016 6,859,363

當期服務成本 Current service costs 495,217

利息開支 Interest expense 113,043

7,467,623


- 財務假設改變產生的虧損 38,386

Loss from change in financial assumption changes

- 經驗收益 Experience gains (2,699,679 )

(2,661,293 )

福利付款 Benefit payments (537,996 )

於 2017 年 3 月 31 日 At 31 March 2017 4,268,334






(b) 長期服務金責任(續) Long service payment obligations (Continued)

長期服務金責任現值

Present value of long

service payment

obligations

於 2017 年 4 月 1 日 At 1 April 2017 4,268,334

當期服務成本 Current service costs 399,377

利息開支 Interest expense 66,098

4,733,809


- 財務假設改變產生的收益 (52,510 )

Gain from change in financial assumption changes

- 經驗收益 Experience gains (610,503 )

(663,013 )

福利付款 Benefit payments (393,281 )

於 2018 年 3 月 31 日 At 31 March 2018 3,677,515

(c) 採用的主要精算假設如下 The principal actuarial assumptions used are as follows:

界定福利責任

Defined benefit obligations

長期服務金責任

Long service payment obligations

2018 2017 2018 2017

% % % %

折現率 Discount rate 1.25 0.7 1.75 1.6

未來薪酬之預期增長率 3.5 3.5 3.5 3.5

Expected rate of future salary increases






(d) 界定福利及長期服務金責任對加權主要假設變動的敏感性如下：

The sensitivity of the defined benefit and long service payment obligations to changes in the

weighted principal assumptions is:

對界定福利責任的影響

Impact on defined benefit obligations

對長期服務金責任的影響

Impact on long service payment obligations

假設的變動

Change in

assumption

假設的增加

Increase in

assumption

假設的減少

Decrease in

assumption

假設的增加

Increase in

assumption

假設的減少

Decrease in

assumption

折現率

Discount rate

0.5% 減少 0.7%

Decrease by 0.7%

增加 0.7%

Increase by 0.7%

減少 13.4%

Decrease by 13.4%

增加 15.7%

Increase by 15.7%

薪酬增長率

Salary growth rate

0.5% 增加 0.7%

Increase by 0.7%

減少 0.7%

Decrease by 0.7%

增加 7.8%

Increase by 7.8%

減少 7.9%

Decrease by 7.9%

以上的敏感性分析以某項假設的改變而所有其他假設維持不變為基準。實際上這不大

可能發生，而且若干假設的變動可能互有關連。在計算界定福利及長期服務金責任對

重大精算假設的敏感性時，已應用計算在資產負債表中確認負債時的相同方法（以預

計單位貸記法計算於結算日的界定福利及長期服務金責任的現值）。

The above sensitivity analyses are based on a change in an assumption while holding all other

assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions

may be correlated. When calculating the sensitivity of the defined benefit and long service payment

obligations to significant actuarial assumptions, the same method (present value of the defined

benefit and long service payment obligations calculated using the projected unit credit method at the

balance sheet date) has been applied as when calculating the liability recognised within the balance

sheet.

(e) 預期二零一八及二零一九年三月三十一日年度本處及員工供款如下：

The expected contributions by the Organization and by the employees for the year ending 31 March

2019 and 2018:

界定福利責任

Defined benefit

obligations


Long service payment

obligations

2018 2017 2018 2017

預期供款由 Expected contributions by:

- 本處 Organization 138,000 193,000 - -

- 員工 Employees 77,000 107,000 - -






(f) 界定福利責任及長期服務金責任的加權平均期間分別為 2.4年及 7.7年(2017: 1.9年及 10.4年)。

The weighted average duration of the defined benefit obligations and long service payment

obligations is around 2.4 years and 7.7 years (2017: 1.9 years and 10.4 years), respectively.

(g) 預期未來 10 年不考慮提早退休的未貼現福利付款到期分析如下：

The expected maturity analysis without taking into consideration of early retirement of undiscounted

benefit payments over the next 10 years is as follows:

界定福利責任

Defined benefit obligations


Long service payment obligations

2018 2017 2018 2017

少於 1 年 Less than 1 year 2,520,000 5,037,000 187,000 273,000

1 至 2 年 Between 1 and 2 years 88,000 2,530,000 382,000 442,000

2 至 5 年 Between 2 and 5 years 3,421,000 2,692,000 1,085,000 1,256,000

緊接 5 年 Next 5 years 195,000 1,029,000 1,529,000 1,589,000

6,224,000 11,288,000 3,183,000 3,560,000

18 合作社及漁民暫存款項

Savings held on behalf of co-operative societies and fishermen

這暫存款項指由合作社及漁民存入的款項，減去本處代其支付的支出，是無抵押、無

利息及須按通知償還。

The savings, representing the amounts deposited by co-operative societies and fishermen netting off

against the payments made by the Organization on their behalf, are unsecured, interest free and

repayable on demand.

19 售賣海魚/魚類產品淨收益 Net income from sales of marine fish / produce

附註 2018 2017

Note

銷售總額 Gross Sales

售賣海魚/魚類產品 Sales of marine fish / produce 18,999,340 19,562,103

銷貨成本 Cost of inventories sold

期初存貨 Opening inventories 280,184 290,743

購貨 Purchases 15,122,326 15,360,319

期末存貨 Closing inventories 8 (396,725 ) (280,184 )

15,005,785 15,370,878

本年度淨收益 Net income for the year 3,993,555 4,191,225





20 售賣海水淨收益 Net income from sales of sea water

附註 2018 2017

Note

售賣海水 Sales of sea water 1,581,013 1,531,883

銷貨成本 Cost of inventories sold

期初存貨 Opening inventories 12,306 12,382

購貨 Purchases 1,411,448 1,368,965

期末存貨 Closing inventories 8 (9,676 ) (12,306 )

1,414,078 1,369,041

本年度淨收益 Net income for the year 166,935 162,842

21 員工薪津及其他福利 Employee benefit expenditure

附註 2018 2017

Note

薪津 Salaries and wages 33,054,312 32,237,958

未享用年假之撥備 15(a) 132,176 103,046

Provision for unused annual leave

退休福利成本 Retirement benefit costs

- 界定供款計劃及強積金計劃 1,672,614 1,608,574

Defined contribution plan and MPF scheme

- 界定福利計劃 Defined benefit plan 17(a) 57,000 97,000

- 長期服務金責任 Long service payment obligations 17(b) 465,475 608,260

35,381,577 34,654,838

22 宣傳及推廣費 Publicity and sales promotion

2018 2017

本處及蔬菜統營處共同舉辦一個推廣活動的費用

攤分

1,749,908

1,908,176

Share of expenses for a promotion event co-organised by

the Organization and the Vegetable Marketing Organization

其他 Others 935,509 983,297

2,685,417 2,891,473





23 稅項 Taxation

由於根據香港法例第 112 章稅務條例第 87 條，本處獲豁免繳納稅項，因此並無作利得

稅準備。

No Hong Kong profits tax has been provided as the Organization is exempted under Section 87 of

the Inland Revenue Ordinance, Cap 112 from any tax chargeable under the Ordinance.

24 魚類統營處貸款基金淨盈餘 Net surplus from FMO Loan Fund

附註 2018 2017

Note

收益 Income

魚類統營處貸款利息收益 Interest on FMO Loans 527,237 531,444

銀行存款利息 Interest on bank deposits 312,420 273,103

魚類統營處貸款攤銷溢價 7(a) 65,767 329,026

Amortisation of premium of FMO Loans

魚類統營處貸款減值撥備轉回 7(b) - 170,258

Reversal of provision for impairment of FMO Loans

其他收入 Miscellaneous income 45 -

905,469 1,303,831

支出 Expenditure

應付予政府貸款基金的款項的利息支出 (433,162 ) (316,413 )

Interest expense for amounts due to Government Loan

Fund

應付予政府貸款基金的款項攤銷折讓 16 (8,981 ) (92,514 )

Amortisation of discount on amounts due to Government

Loan Fund

魚類統營處貸款減值撥備 7(b) (167,304 ) -

Provision for impairment of FMO Loans

銀行手續費 Bank charges (135 ) (210 )

(609,582 ) (409,137 )

本年度淨盈餘 Net surplus for the year 7(a) 295,887 894,694





25 美國經援協會貸款基金淨盈餘 Net surplus from CARE Loan Fund

附註 2018 2017

Note

收入 Income

美國經援協會貸款利息收入 Interest on CARE Loan - 654

美國經援協會貸款攤銷溢價 14(a) - 2,151

Amortisation of premium on CARE Loan

本年度淨盈餘 Net surplus for the year - 2,805

26 現金流量資料 Cash flows information

(a) 營運產生的現金 Cash generated from operations

2018 2017


調整項目 Adjustments for:

- 銀行存款利息收入 Interest income on bank deposits (1,435,131 ) (1,283,161 )

- 魚類統營處貸款利息收入(附註 24) (527,237 ) (531,444 )

Interest income on FMO Loans (note 24)

- 美國經援協會貸款利息收入(附註 25) - (654 )

Interest income on CARE Loans (note 25)

- 折舊 (附註 5) Depreciation (note 5) 5,492,436 5,507,503

- 魚類統營處貸款減值撥備/(轉回) (附註 7(b)) 167,304 (170,258 )

Provision/(reversal of provision) for impairment of FMO

Loans (note 7(b))

- 物業、機器及設備的出售虧損(如下附註 (b)) 170,051 90,770


(see (b) below)

- 魚類統營處貸款攤銷溢價(附註 7(a))

Amortisation of premium on FMO Loans (note 7(a)) (65,767 ) (329,026 )

結存結轉 Balance carried forward 14,386,456 14,047,418





26 現金流量資料(續) Cash flows information (Continued)

(a) 營運產生的現金(續) Cash generated from operations (Continued)

2018 2017

承前結存 Balance brought forward 14,386,456 14,047,418

- 美國經援協會貸款攤銷溢價(附註 14) - (2,151 )

Amortisation of premium on CARE Loans (note 14)

- 應付予政府貸款基金的款項的利息支出(附註 24) 433,162 316,413

Interest expense for amounts due to Government Loan

Fund (note 24)

- 應付予政府貸款基金的款項攤銷折讓(附註 24) 8,981 92,514

Amortisation of discount on amounts due to Government

Loan Fund (note 24)

- 撇銷呆壞賬(附註 9) Bad debt written off (note 9) 71,502 -

- 未用年假之撥備 (附註 21) 132,176 103,046

Provision for unused annual leave (note 21)

- 界定利益計劃下的退休福利成本(附註 17(a)) 57,000 97,000

Retirement benefit costs for defined benefit plan (note 17(a))

- 長期服務金的退休福利成本(附註 17(a)) 465,475 608,260

Retirement benefit costs for long service payments (note

17(a))

15,554,752 15,262,500

營運資金變動 Changes in working capital:

- 魚類統營處貸款 FMO Loans (13,994,136 ) 152,543

- 美國經援協會貸款 CARE Loans - 45,000

- 存貨 Inventories (177,139 ) 238,285

- 合作社及漁民應收款項 (50,098 ) 345,833


- 貿易及其他應收款項 Trade and other receivables (178,494 ) 931,465

- 長期服務金責任 Long service payment obligations (393,281 ) (537,996 )

- 界定福利計劃 Defined benefit plan (138,000 ) (193,000 )

- 貿易及其他應付款項 Trade and other payables 2,703,564 611,495

- 魚商按金 Fish buyers’ deposits (214,197 ) 112,825

- 合作社及漁民暫存款項 378,874 1,386,822

Savings held on behalf of co-operative societies and

fishermen

營運產生的淨現金 Net cash generated from operations 3,491,845 18,355,772





26 現金流量資料(續) Cash flows information (Continued)

(b) 在現金流量表內，出售物業、機器及設備的所得款項包括︰

In the statement of cash flows, proceeds from disposals of property, plant and equipment comprise:

附註 2018 2017

Note

賬面淨值 Net book amount 5 173,051 90,770

出售物業、機器及設備虧損 (170,051 ) (90,770 )


出售物業、機器及設備的所得款項 3,000 -

Proceeds from disposals of property, plant and equipment

(c) 融資活動產生之負債調節 Reconciliation of liabilities arising from financing activities

本節載列每段期間內由融資活動產生的淨債務變動分析。

This section sets out an analysis of the movements in liabilities arising from financing activities for

each of the periods.

政府貸款基金 Government loan fund

2018 2017

於 4 月 1 日餘額 Balance as at 1 April 9,480,304 9,858,416

現金流入 Cash inflow 60,000,000 40,000,000

現金流出 Cash outflow (56,149,167 ) (40,452,500 )

已支付利息 Interest paid (430,440 ) (334,539 )

利息支出 Interest expenses 433,162 316,413

攤銷折讓 Amortisation of discount 8,981 92,514

於 3 月 31 日餘額 Balance as at 31 March 13,342,840 9,480,304





27 承擔 Commitments

(a) 資本承擔 Capital commitments

於結算日已簽合約但仍未產生的資本承擔如下：

Capital expenditure contracted for at the balance sheet date but not yet incurred is as follows:

2018 2017

物業、機器及設備 Property, plant and equipment 7,500 102,400

(b) 不可撤銷之經營租賃承擔–作為出租人

Non-cancellable operating leases commitments – as lessor

於三月三十一日，本處根據不可撤銷之市場用地經營租賃而於未來收取之最低租賃應

收款總額如下：

At 31 March, the Organization had future aggregate minimum license fee receivable under

non-cancellable operating leases in respect of market premises as follows:

2018 2017

不超過一年 No later than one year 11,134,632 10,203,330

28 主要管理人員酬金 Key management compensation

2018 2017

薪津及其他短期員工福利 1,492,199 1,962,750

Salaries and other employee benefits

our organisation 3 · 2020-05-28 · pages 抱負及使命 vision and mission 2 ... kei wan, kwun...

Documents