· web view1 抱負及使命 vision and mission 抱負提供捕魚業及漁產貿易商有秩序...

魚類統營處年報2006-20071

抱負及使命

VISION AND MISSION

抱負

提供捕魚業及漁

產貿易商有秩序

及有效率的海魚

統銷制度和設施。

使命

以專業精神、盡

心盡力、殷勤有

禮及精益求精的

態度服務捕魚業

及漁產貿易商，使海魚的統銷

在有秩序及有效率的情況下進

行，從而可使本港消費者有穩

定而持續的海魚供應。

Vision

To provide our

fishing industry

and fisheries trade sector an

orderly and efficient wholesale

marketing system and facilities for

marine fish.

Mission

To serve the

fishing industry

and the fisheries

trade sector with professionalism,

dedication,

courtesy

and

efficiency to secure the orderly

and efficient marketing of marine

fish and to maintain a reliable and

steady supply of marine fish to

local consumers.

2

魚類統營處組織

OUR ORGANIZATION

魚類統營處（魚統處）最初根據「防

衛規例」於一九四五年成立，以協助戰

後漁民恢復生產，並提供有秩序和有效

率之海魚統銷服務，以發展漁業及改善

漁民社會及經濟狀況。其後於一九六二

年實施的香港法例第二九一章海魚（統

營）條例，為魚統處之成立及運作提供

法定基礎。該處分別在香港仔、筲箕灣、

觀塘、長沙灣、青山、大埔及西貢經營

7 個魚類批發市場，為漁民、魚類批發

商及買家提供有效率及有秩序之統銷服

務。

The Fish Marketing Organization (FMO) was first

established under the Defence Regulations in 1945 to

assist in the post-war rehabilitation of the fishing fleet and

to provide facilities for the orderly and efficient marketing

of marine fish, whereby the industry could be developed

and the socio-economic status of the fishing community

be improved. Subsequently the Marine Fish (Marketing)

Ordinance, Cap. 291, enacted in 1962, provides the legal

framework for the establishment and operation of the

FMO. The FMO now operates seven wholesale fish

markets located at Aberdeen, Shau Kei Wan, Kwun Tong,

Cheung Sha Wan, Castle Peak, Tai Po and Sai Kung to

provide efficient and orderly wholesale marketing services

to fishermen, fish wholesalers and buyers.

香港仔魚類批發市場

Aberdeen Wholesale Fish Market

觀塘魚類批發市場

Kwun Tong Wholesale Fish Market

3

魚統處由統營處處長領導，現時該

職位由漁農自然護理署署長兼任。魚統

處是一個財政獨立的非牟利機構，並不

屬公務員體系。截至二零零七年三月三

十一日，該處僱用職員 190 人，其組織

圖載於附錄 1。

魚統處由一個法定的魚類統營顧

問委員會提供意見，該委員會的成員及

職權範圍載於附錄 2。

The FMO is headed by the Director of Marketing,

a position currently held by the Director of Agriculture,

Fisheries and Conservation. It is a self-financing,

non-profit making organization separate from the civil

service. As at 31 March 2007, the organization employed

190 staff. The organization chart is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. The current membership and

terms of reference of the Board are at Appendix 2.

4

服務範圍

OUR SERVICES

批銷海魚

魚統處透過

在策略性地

點設立的魚

類批發市場

為漁民、魚類批發商及買家提供交易

設施，以及魚類統銷和會計等服務。

魚統處以銷售海魚總值的 7% (透過

拍賣或議價方式批銷)，或每 15 斤徵

收 5 元 (透過直接銷售方式批銷)的

比率，向漁民或魚類批發商抽取佣

金，作為提供服務的收費。

拍賣盤海魚批銷

Sale of marine fish by auction

Wholesaling of marine fish

Through the wholesale

markets

established

at

strategic

locations,

the

FMO

provides

fish

trading facilities, and fish wholesaling and accounting

services to fishermen, wholesalers and buyers. The

FMO charges fishermen or wholesalers for the

services provided either a commission of 7% of the

total value of fish sold through auction or negotiation,

or a rate of $5 per 15 catties for fish sold through

direct sales.

直銷盤海魚批銷

Direct sale of marine fish

活海魚批銷

Wholesaling of live marine fish

5

推廣本地漁產品銷售

Promotion of local fisheries products

魚統處透過參加食品展

覽，及向內地和海外有關

機構宣傳，推廣本地漁產

品的銷售。於二零零六至

零七年度，魚統處參加了「美食博覽

2006」

、

「國際佳餚、餐飲、酒廊設備博覽

會 2006」及「本地漁農美食迎春嘉年華

2007」等展覽會。

美食博覽 2006

FMO booth at Food Expo 2006

The FMO promotes local

fisheries

products

through

participation in food fairs and

publicity to relevant organizations in the Mainland

and overseas. In 2006-07, the FMO took part in

“Food Expo 2006”, “Restaurant & Bar Hong Kong

2006” and “Farmfest 2007”.

國際佳餚、餐飲、酒廊設備博覽會 2006

FMO booth at Restaurant & Bar Hong Kong 2006

本地漁農美食迎春嘉年華 2007

FMO booth at Farmfest 2007

6

供應優質海魚

Supply of premium fish

為滿足本地市場

對優質海魚的需

求，魚統處搜羅各

類優質漁產品供

應給批發商、買家、餐廳、酒樓、超級

市場、卡拉 OK、酒店及老人院舍等。

優質青斑

優質寶石魚

優質細鱗

Green Grouper

Jade Perch

Sweetlips

The

FMO

premium

supplies

fish

wholesalers

buyers

as

well

as

canteens,

to

and

restaurants,

supermarkets, karaokes, hotels and institutions

like aged people’s centers.

優質紅鮪

優質黃

優質石蚌

Mangrove snapper

Pompano

Star snapper

7

支援本地漁業

魚統處履行職責，把

所得盈餘回餽，以促

進本地漁業發展。魚

統處於一九四六年

成立魚類統營處貸款基金，提供貸款協

助漁民改善生產。截至二零零七年三月

三十一日，該貸款基金的資本及累積盈

餘總額為 7,898 萬元。

Supporting local fisheries

The FMO has fulfilled its

duty of ploughing back its

surplus

for

the

development of the local

fishing

industry.

To

support

fisheries

development, the FMO has set up the Fish

Marketing Organization Loan Fund since 1946

to provide credit assistance to fishermen for

production purposes. As at 31 March 2007, the

Loan Fund’s capital and accumulated surplus

amounted to $78.98 million.

此外，香港法例第

二九一章海魚（統

營）條例設立了海

魚獎學基金，以促

進漁業教育及訓練。獎學基金由受託人

(統營處處長)管理，並由一個法定的海

魚獎學基金顧問委員會諮議。目的是為

漁民及魚類統銷業的人士、其子弟、及

擬投身該等行業的人士提供獎學金、助

學金及貸款，使他們可獲深造及訓練機

會。現時基金的資本額為 350 萬元。

In addition, the Marine Fish

Scholarship

Fund

has

been

established under the Marine

Fish

(Marketing)

Ordinance,

Cap. 291, to promote education and training in

fisheries. The Scholarship Fund is administered

by its Trustee (the Director of Marketing) on the

advice of the statutory Marine Fish Scholarship

Fund Advisory Committee. It offers scholarship,

grants and loans for the education and training

of persons employed in marine fisheries and fish

marketing industries in Hong Kong, their family

members, and persons who wish to enter marine

fisheries and fish marketing industries in Hong

Kong. The Fund currently has a capital of $3.5

million.

8

業績成果

PERFORMANCE

AND ACHIEVEMENT

在二零零六至零七年度，魚統處共

批銷冰鮮海魚 44,175 公噸，比二零零五

至零六年度下降 1.6%。銷售的主要魚類

品種包括紅衫、木棉、馬頭、黃花、魚慈

魚、魚、魚及魷魚。魚統處為約 60

名收魚商，70 名批發商及 520 名買家提

供批銷設施及管理服務，並供應優質魚

類產品予 90 多個客戶。經魚統處批銷的

魚類重量，價值及其批發價格資料載於

附錄 3。

In 2006-07, the FMO wholesaled 44,175

tonnes of fresh marine fish, down by 1.6% from that

of 2005-06. The major species of fish sold include

golden

threads,

big-eyes,

horse-heads,

yellow

croakers, scads, pomfrets, seabreams and squid.

FMO wholesale markets provided wholesaling

facilities and management services to about 60 fish

collectors, 70 wholesalers and 520 buyers, and

supplied premium fish to more than 90 customers.

Detailed information on the throughput by quantity,

value and price is at Appendix 3.

在二零零六年六月及七月內地繼續

在南海實施休漁期，除了釣、浸籠及刺

網作業外，期間所有種類漁船均禁止在

該水域作業，受影響的香港漁船約 1,300

艘。魚類統營處貸款基金向受影响的漁

民發放特別貸款以協助他們於休漁期後

恢復作業。此外，於休漁期期間，魚統

處繼續為本地市場提供穏定的海魚供應

作出貢獻。

The

Mainland

authorities

continued

to

implement the annual fishing moratorium in the

South China Sea in June and July 2006. All fishing

operations in the area, apart from long-lining,

hand-lining, cage trapping and gill-netting were

prohibited. Some 1,300 Hong Kong fishing vessels

were affected.

The FMO Loan Fund provided

special loans to affected fishermen to help them

resume their operations after the fishing moratorium.

The FMO continued to play its role in supplying

marine fish to the market during the period.

9

為確保位於香港仔、觀塘和長沙灣

的活海魚批發市場在井然有序、衛生和

有效率的情況下運作，魚統處繼續提供

包括市場內的保安、批銷秩序、清潔、

交通安排和配售潔淨海水等的管理和相

關服務。此外，魚統處派員定期監察魚

缸水的水質和巡查活魚攤檔，以確保檔

戶遵守飼養活魚之有關規定及符合訂明

的衛生標準。

To ensure that the live marine fish wholesale

markets of Aberdeen, Kwun Tong and Cheung Sha

Wan are operated in an orderly, hygienic and

efficient manner, the FMO continued providing

necessary management and related services

including security, market order, cleaning, parking,

traffic management and allotting disinfected

seawater in the market. Moreover, regular

monitoring of the fish tank water quality and patrols

on the live fish stalls were conducted to ensure their

compliance with the fish keeping requirements and

the prescribed hygiene standards.

位於香港仔魚類批發市場的漁產品

加工中心，本年度繼續開發及提供優質

漁產品及拓展本地的市場。中心除配合

業界推銷本港漁產品外，更與漁農自然

護理署合作，利用魚統處全新的〝優質

之選〞品牌宣傳「優質養魚場計劃」

，及

推廣和銷售有關魚場的漁產品。現時中

心積極發展的產品包括乾貨、鹹鮮及急

凍貨品，並努力把這些優質產品在本地

市場推廣。

The Fish Processing Centre, situated at the

Aberdeen Wholesale Fish Market, continued its

mission of developing premium local fisheries

products for the local market during the year. The

Centre also cooperated with the Agriculture,

Fisheries and Conservation Department (AFCD) in

promoting the “Accredited Fish Farm Scheme”, with

the FMO enhancing sales and exploring distribution

channels by using the contemporary brand of FMO –

“Quality Produce”. In collaboration with the

industry, the Centre strives to promote local fisheries

products including dried, salted, fresh and frozen

products.

漁產品加工情況

Processing fishery produce

食物及衛生局局長周一嶽醫生到訪漁產品加工中心

Dr. York Y.N. CHOW, Secretary for Food and Health of

the HKSAR, visiting the Fish Processing Centre

「優質養魚場計劃」標誌

Accredited Fish Farm Scheme logo

10

為了從源頭以至整體供應鏈著手提

高魚缸水的質素，香港特別行政區政府

食物及衞生局(食衞局)已推行自願參與

的「優質海水認可計劃」

，讓本地海水供

應商及海鮮業參與，以鼓勵業界自我規

管。食衞局已委託香港生產力促進局作

為獨立的認可機構，負責制訂及推行此

認可計劃。

In order to enhance the quality of fish tank

water at source and throughout the whole supply

chain, the Food and Health Bureau (FHB) of the

Government

of

the

Hong

Kong

Special

Administrative Region has introduced a voluntary

Quality Seawater Assurance Scheme (QSAS) for

seawater suppliers and seafood traders in Hong

Kong to encourage self-regulation of the trade. FHB

has appointed the Hong Kong Productivity Council

as the independent Accrediting Body to develop and

implement the scheme.

「優質海水認可計劃」的宗旨是提

高海水供應商所供應的海水的質素，以

減低海鮮受污染的風險，並且透過此認

可計劃協助海鮮業界更有效地確保魚缸

水的水質，以符合法例要求。

The objective of the QSAS is to enhance the

quality of supplied seawater so as to minimize the

risk of contamination of seafood. It also assists

seafood traders to have better control of the quality

of fish tank water for compliance with the prescribed

legal standards.

自 2006 年 1 月，本處轄下的香港仔

魚類批發市場、長沙灣魚類批發市場及

觀塘魚類批發市場已成功申請成為「優

質海水認可計劃」下的「優質海水標誌

商戶」

，提供潔淨海水給海鮮商戶，每噸

優質海水的售價為港幣二十二元正。

The Aberdeen Wholesale Fish Market, Cheung

Sha Wan Wholesale Fish Market and Kwun Tong

Wholesale Fish Market under Fish Marketing

Organization have been qualifed as "Quality

Seawater Logo Holder" under the above scheme

since January 2006. The seawater provided by these

three markets is disinfected and safe for use by

seafood merchants or transporters. The price for

each tonne of quality assured seawater is HK$22.

「優質海水認可計劃」標誌

Quality Seawater Assurance Scheme logo

11

本年度，魚統處批出普通貸款 7 宗

(90.5 萬元)及休漁期貸款 638 宗(7,717

萬元)予漁民，並從海魚奬學基金發放獎

學金共 267,000 元予 18 名符合資格的學

生，以及撥出約 69,000 元，資助 20 位

漁民參加國內及海外大學舉辦的漁業課

程。截至二零零七年三月三十一日給漁

民貸款的報告載於附錄 4。二零零六至零

七財政年度海魚獎學基金的核數師報

告、資產負債表、收支計算表、基金變

動表、現金流量表及財務報表附註分別

載於附錄 5 至 10。

During the year, the FMO issued 7 normal

loans ($0.905 million) and 638 fishing moratorium

loans ($77.17 million) to fishermen. A total of

$267,000 in scholarships and grants was awarded to

18 eligible students and grants of some $69,000 to

20 fishermen to pursue training courses organized by

tertiary institutes in the Mainland and overseas.

A

Schedule of Loans to Fishermen as at 31 March

2007 is at Appendix 4. The Report of the Auditors,

the balance sheet, the Income and Expenditure

Account, Statement of Changes in Funds, the Cash

Flow Statement and the Notes to the Accounts of the

Marine Fish Scholarship Fund for the financial year

2006-07 are at Appendices 5 to 10 respectively.

魚統處在本年度的財政盈餘為

11,290,421 元。有關的核數師報告、收

支計算表、資產負債表、基金變動表、

現金流量表及財務報表附註分別載於附

錄 11 至 16。

The FMO achieved a surplus of $11,290,421

during the year. The Report of the Auditors, the

Income and Expenditure Account, the Balance

Sheet, Statement of Changes in Funds, the Cash

Flow Statement and the Notes to the Accounts for

the financial year 2006-07 are at Appendices 11 to

16 respectively.

12

過去五年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits

for the past 5 years

50

48.8

47.8

43.5

45

43.8

40.9

38.7

40

39

37.6

36.2

港幣金額(百萬元計)HK$(Million)

35

37.5

30

25

20

15

11.6

10

11.3

4.8

5

4.8

3.3

0

02-03

03-04

04-05

05-06

06-07

年度Year

總收益 Total income

總支出 Total expenses

盈餘/虧蝕 Net surpluses/deficits

13

過去五年的全年批銷量

Throughput for the past 5 years

47

47

46

批銷量(100噸)Throughput(100tons)

45

44.9

44.2

44

43

42

41.6

41.7

41

40

39

38

02-03

03-04

04-05

年度Year

05-06

06-07

14

迎接未來

MEETING FUTURE CHALLENGES

由於南中國海漁

Due to the decline in fisheries

業資源日漸減

resources in the South China Sea

少，以及漁民在香

and increasing sale of catches by

港以外地方出售 the local fishing fleet outside Hong Kong, there will be

漁獲的情況漸趨普遍，魚統處的批銷量和 continuous pressure on the sales throughput of FMO and

佣金收益將會繼續受壓。

hence its commission income.

面對挑戰，魚統處會繼續定期檢討魚

類批發市場的使用情況、精簡運作程序及

提供多元化服務和設施，以配合市場用家

不斷改變的需求和確保魚統處財政長遠的

穩定。魚統處將會繼續在其轄下的批發市

場內撥出地方繼續發展與活海魚批銷活動

有關的業務。

The FMO will continue to review the utilization of

its wholesale fish markets, streamline its operation and

diversify its services as well as its facilities with a view

to coping with the changing needs of market users and

ensuring the long-term financial viability of the

Organization. The FMO will continue to allocate space

in its wholesale markets to develop business relating to

live marine fish wholesaling activities.

香港仔魚類批發市場改善工程已於

2006 年 6 月 1 日正式展開，並預計在 2008

年農曆新年前完工；另外，青山魚類批發

市場的重置計劃已獲得立法會財務委員會

通過撥款，預計在 2008 年正式展開工程，

並在 2010 年完工。

Refurbishment of the Aberdeen Live Marine Fish

Wholesale Market started on 1 June 2006. The

refurbishment is scheduled to be completed before the

Lunar New Year of 2008. In addition, the project of

reprovisioning of the Castle Peak Wholesale Fish

Market has been approved by the LegCo Finance

Committee. The project is scheduled to commence in

2008 and will be completed in 2010.

15

魚統處漁產品加工中心將繼續推廣

本地漁產品及為市民提供優質、健康及衛

生的產品。另外，中心亦會利用其品牌積

極宣傳本港的優質養魚場漁產品，以配合

漁農自然護理署所推行的「優質養魚場計

劃」

。未來，魚統處計劃透過「內地與香港

關於建立更緊密經貿關係的安排」進一步

促進與內地的漁產品貿易。

The Fish Processing Centre of the FMO will

continue to promote local fisheries products and produce

high quality, healthy and hygienic fisheries products for

supply to consumers. To tie in with the “Accredited Fish

Farm Scheme” launched by the AFCD, the Centre will

also enhance the promotion of local accredited fish by

using its own brand. The FMO plans further develop the

fishery trade with the Mainland under the “Mainland

and

Hong

Kong

Closer

Economic

Partnership

Arrangement (CEPA)”.

魚統處極力推廣漁農自然護理署所推行的「優質養

魚場計劃」本地優質漁產品

Promotion of “Accredited Fish Farm Scheme” local

fisheries products launched by the Agriculture,

Fisheries and Conservation Department

魚統處會繼續與漁農自然護理署及

香港警務處採取聯合行動，打擊非法統銷

海魚的活動，減少有關非法活動所造成的

環境、衛生及治安問題。另外，魚統處亦

會加強對批發市場內的批銷活動的監管，

以符合衛生標準的規定。

「優質養魚場計劃」本地優質漁產品

“Accredited Fish Farm Scheme” local fisheries products

The Organization will continue to conduct joint

operations with the AFCD and the Hong Kong Police

Force to combat illegal fish marketing activities with a

view to minimising the environmental, hygiene and law

and order problems associated with such illegal

activities.

The

FMO

will

also

strengthen

the

management of wholesaling activities in its markets in

order to comply with the required hygiene standards.

16

為推廣本地優質漁農產品，漁農自然

護理署聯同蔬菜統營處和魚類統營處於

2007 年 1 月 20 至 21 日在旺角花墟球場舉

辦了「本地漁農美食迎春嘉年華 2007」。

該嘉年華會集合超過 120 個攤位售賣本地

出產之優質漁農產品，如新鮮水果、蔬菜、

冰鮮魚、魚類製品、有機產品和花卉等，

吸引了超過 12 萬人次參觀，反應十分理

想。

“Farmfest 2007”, a campaign jointly organized by

AFCD and the Fish/Vegetable Marketing Organization

(FMO/VMO), was held on 20-21 January 2007, to

promote local premium agricultural and fisheries

products at Fa Hui Park, Mongkok. There were over one

hundred and twenty booths. Local premium agricultural

and fisheries products, such as fruits, vegetables, fish,

fish products, organic products and flowers were on sale.

The event was a success with more than one hundred

and twenty thousand visitors.

「本地漁農美食迎春嘉年華 2007」海報

Poster of “Farmfest 2007”

食物及衛生局局長周一嶽醫生及立法會主席范徐麗泰議員

主持「本地漁農美食迎春嘉年華 2007」開幕典禮

Dr. York Y.N. CHOW, Secretary for Food and Health of the

HKSAR and Hon Mrs. Rita L.T. FAN HSU, President of

Legislative Council presiding at the opening ceremony of

“Farmfest 2007”

17

魚類統營處魚類批發市場

Fish Marketing Organization Wholesale Fish Markets

魚類統營處總辦事處

Fish Marketing Organization

Headquarters

九龍荔枝角道 757 號

長沙灣蔬菜批發市場

Cheung Sha Wan Wholesale

Vegetable Market

757 Lai Chi Kok Road, Kowloon

電話 Tel : (852) 2387 8648

傳真 Fax : (852) 2725 3150

電郵 Email : [email protected]

長沙灣魚類批發市場

Cheung Sha Wan Wholesale Fish

Market

九龍長沙灣欽州街西 38 號

38 Yen Chow Street West,

Cheung Sha Wan, Kowloon.

電話 Tel : (852) 2307 8758

傳真 Fax : (852) 2307 8707


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


觀塘魚類批發市場

Kwun Tong Wholesale Fish Market

九龍觀塘東源街 10 號

10 Tung Yuen Street,

Kwun Tong, Kowloon.

電話 Tel : (852) 2775 5987

傳真 Fax : (852) 2709 3915


青山魚類批發市場

Castle Peak Wholesale Fish Market

新界屯門三聖邨三聖街

電話 Tel : (852) 2450 6445

Sam Shing Street,

傳真 Fax : (852) 2450 8303

Sam Shing Estate, Tuen Mun, N.T. 電郵 Email : [email protected]

大埔魚類批發市場

Tai Po Wholesale Fish Market

新界大埔三門仔漁安街 1 號

1 Yu On Street,

Sam Mun Chai, Tai Po, N.T.

電話 Tel : (852) 2664 4208

傳真 Fax : (852) 2667 2322


西貢魚類批發市場

Sai Kung Wholesale Fish Market

新界西貢海傍街

Hoi Pong Street,

Sai Kung, N.T.

電話 Tel : (852) 2792 2735

傳真 Fax : (852) 2792 2735


魚統處網頁 http://www.fmo.org.hk

FMO homepage

魚統處網頁提供每天各主要冰鮮海魚、活

The

海鮮的平均批發價及魚統處的最新資

wholesale prices of major fresh marine fish

訊。除此之外，該網頁亦載有魚統處的服

and live seafood as well as the latest news of

務資料及查詢熱線。

FMO

http://www.fmo.org.hk

homepage

provides

daily

the Organization. It also provides an enquiry

hotline and information on the services

provided by the Organization.

18

附錄表 List of Appendices

Page （頁）

19

1

組織圖解

Organization Chart

2

魚類統營顧問委員會之成員及職權範圍

Membership and Terms of Reference of the Fish Marketing Advisory Board

20

3

經魚類統營處銷售之鮮海魚重量、價值及其批發價格

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

Fish Marketing Organization Markets

22

4

截至 2007 年 3 月 31 日給漁民貸款的報告表

Schedule of Loans to Fishermen as at 31 March 2007

23

5

海魚獎學基金 – 獨立核數師報告

Marine Fish Scholarship Fund - Report of the Independent Auditors

24

6

海魚獎學基金 – 資產負債表

Marine Fish Scholarship Fund - Balance Sheet 2006-2007

26

7

海魚獎學基金 – 收支結算表

Marine Fish Scholarship Fund - Income and Expenditure Account 2006-2007

27

8

海魚獎學基金 – 基金變動表

Marine Fish Scholarship Fund - Statement of Changes in Funds

28

9

海魚獎學基金 – 現金流量表

Marine Fish Scholarship Fund - Cash Flow Statement

29

10

海魚獎學基金 – 財務報表附註

Marine Fish Scholarship Fund - Notes to the Financial Statements

30

11

魚類統營處 – 2006/2007 核數師報告

Fish Marketing Organization - Report of the Auditors 2006-2007

36

12

魚類統營處 – 2006/2007 資產負債表

Fish Marketing Organization - Balance Sheet 2006-2007

38

13

魚類統營處 – 2006/2007 收支結算表

Fish Marketing Organization - Income and Expenditure Account 2006-2007

40

14

魚類統營處 – 基金變動表

Fish Marketing Organization - Statement of Changes in Funds

42

15

魚類統營處 – 2006/2007 現金流量表

Fish Marketing Organization - Cash Flow Statement 2006-2007

43

16

魚類統營處 – 財務報表附註

Fish Marketing Organization - Notes to the Financial Statements

44

19

附錄 1

Appendix 1

魚類統營處之組織圖解

The Organization Chart of the Fish Marketing Organization

統營處處長

Director of Marketing

魚類統營顧問委員會

Fish Marketing

Advisory Board

總經理

General Manager

市場營運部

Market Operations

Section

4 市場經理

4 Market Managers

2 助理經理

2 Assistant Manager

167 職員

167 Staff

行政部

Headquarters

Administration Section

16 職員

16 Staff

20

附錄 2

Appendix 2

魚類統營顧問委員會之成員及職權範圍

MEMBERSHIP AND TERMS OF REFERENCE OF

THE FISH MARKETING ADVISORY BOARD

一.

職權範圍 Terms of reference

委員會負責向行政長官及根據《海魚(統營)條例》第 9 條而設立的魚類統營處提供意見。

The board is responsible for advising the Chief Executive and the Fish Marketing Organization

established under Section 9 of the Marine Fish (Marketing) Ordinance.

二.

委員會成員 [截至 2007 年 3 月 31 日] Membership [ as at 31 March 2007 ]

主席 Chairman

Mrs. Stella Hung, J.P.

孔郭惠清太平紳士

成員 Members

The Hon. LI Kwok-ying, M.H.,J.P.

李國英議員

Mr. KONG Tze-wing, James, M.H.

江子榮先生

Mr. Benny CHU Chun-yin

朱晉賢先生

Dr. Jane LEE Ching-yee

李正儀博士

Dr. Vivian LAM

林慧慧博士

Dr. WONG Man-kon, John, J.P.

王敏幹博士

Ms. Tennessy HUI Mei-sheung

許美嫦女士

Mr. KEUNG Yin-man

姜彥文先生

Mr. PANG Wah-kan

彭華根先生

Ms. WONG For-kam

黃火金女士

Mr. LAM Tong

林黨先生

21

成員（續）Members (Continued)

Mr. LAM Chun-wai

林振偉先生

Mr. FUNG Shu-fat

馮樹發先生

Mr. LI Tak-wah

李德華先生

Mr. YIK Kwok-leung, Andy

易國樑先生

Mr. CHAN Wai-cheung

陳偉祥先生

Ms. AU Sin-lun, Catherine

區倩綸女士

22

附錄 3

Appendix 3

經魚類統營處銷售之鮮海魚重量、價值及其批發價格

QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH

MARKETED THROUGH FMO MARKETS

期間

重量(公噸)

價值 (元)

每千克平均價格(元)

Period

Quantity

(Tonne)

Value ($)

Average Price per kilogram

($)

2002-2003

46,974

804,389,589

17.12

2003-2004

41,566

743,085,197

17.88

2004-2005

41,703

811,928,921

19.47

2005-2006

44,894

838,570,060

18.68

04/2006

05/2006

06/2006

07/2006

08/2006

09/2006

10/2006

11/2006

12/2006

01/2007

02/2007

03/2007

3,985

3,962

3,398

3,264

3,898

3,919

3,736

3,921

3,784

3,696

2,508

4,104

86,964,556

83,622,675

77,448,059

71,599,033

76,146,249

76,255,227

77,894,547

84,399,734

82,197,834

81,346,424

59,608,978

102,995,096

21.82

21.11

22.79

21.94

19.53

19.46

20.85

21.53

21.72

22.01

23.77

25.10

2006-2007

44,175

960,478,412

21.74

23

附錄 4

Appendix 4

魚類統營處 FISH MARKETING ORGANIZATION

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

二零零七年三月三十一日漁民貸款 SCHEDULE OF LOANS TO FISHERMEN AT 31 MARCH 2007

漁民貸款 Loans to fishermen

4 月 1 日結存 Balance at 1 April

本年度貸出款項 Loans made during

the year

本年度還款 Repayments during the

year

3 月 31 日結存 Balance at 31 March

應收利息 Interest receivable


3 月 31 日應收貸款及利息總額 Total

loans outstanding including interest

receivable at 31 March

應收款項減值撥備 Provision for

impairment of receivables


減值撥備撥回 Provision for

impairment of receivables written

back

減值撥備 Provision for impairment of

receivables


2007

休漁期貸款 Fishing Moratorium Loans

2006

普通貸款

Normal

Loans

小計

總計

總計

1999

2000

2001

2002

2003

2004

2005

2006

2006 (GL)

Sub-total

Total

Total

5,287,745

57,531

-

21,271

30,000

29,000

1,909,657

32,029,721

-

-

34,077,180

39,364,925

21,398,690

905,000

6,192,745

57,531

-

21,271

30,000

29,000

1,909,657

32,029,721

18,570,000

18,570,000

58,600,000

58,600,000

77,170,000

111,247,180

78,075,000

117,439,925

46,290,000

67,688,690

(3,039,050)

3,153,695

(46,000)

11,531

-

(6,600)

14,671

(16,000)

14,000

(24,332,009)

7,697,712

(6,515,000)

12,055,000

(18,230,000)

40,370,000

(50,990,446)

60,256,734

(54,029,496)

63,410,429

(28,323,765)

39,364,925

458,172

15,606

-

8,307

1,494

-

10,631

651,839

194,779

709,478

1,592,134

2,050,306

1,321,096

3,611,867

27,137

-

22,978

15,494

-

104,451

8,349,551

12,249,779

41,079,478

61,848,868

65,460,735

40,686,021

(2,455,622)

-

-

(27,197)

(34,550)

(31,827)

-

-

-

-

(93,574)

(2,549,196)

(1,737,786)

1,465,223

-

-

4,219

19,056

31,827

-

-

-

-

55,102

1,520,325

1,145,363

-

-

(22,978)

(15,494)

-

-

-

(104,451)

(142,923)

(104,451)

(1,133,322)

(1,956,773)

(2,549,196)

-

-

(2,578,605)

(2,932,530)

(1,326,333)

(990,399)

(29,000) (1,815,837)

93,820

-

(104,451)

(104,451)

公平值及攤銷調整 Fair value

adjustment and amortisation


本年度公平值調整撥回 Fair value

adjustment and amortisation for the year

written back

攤銷漁民貸款利息收益 Interest

income on amortised loans to

fishermen

本年度公平值調整 Fair value

adjustment for the year


(353,925)

(6,646)

-

-

-

-

(158,018)

-

3,830

-

1,020

-

-

21,653

-

-

-

26,503

26,503

807,744

241,408

864

-

(1,020)

4,904

2,148

136,365

1,815,347

639,280

2,162,923

4,760,811

5,002,219

-

(4,904)

-

(2,148)

-

(1,520,355)

(881,075)

(5,117,597)

(2,954,674)

(6,646,958)

(4,438,249)

(6,790,801)

(4,694,609)

(2,413,941)

(2,932,530)

11,368,704

38,124,804

57,267,696

59,632,804

35,204,295

(143,843)

(256,360)

2,365,108

(1,952)

-

-

25,185

-

-

-

-

-

(2,413,941)

(1,954)

(600,548)

7,749,003

24

附錄 5

Appendix 5

獨立核數師報告

致海魚獎學基金的信託人

(該基金乃根據香港法例第 291 章《海魚(統營)

條例》成立)

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEE OF THE MARINE

FISH SCHOLARSHIP FUND

本核數師已審核列載於附錄六至十海魚獎學基

金(「基金」)的財務報表，此財務報表包括於

二零零七年三月三十一日的資產負債表與截至

該日止年度的收支結算表、基金變動表和現金

流量表，以及主要會計政策概要及其他附註解

釋。

We have audited the financial statements of the

Marine Fish Scholarship Fund (the “Fund”) set

out on appendix 6 to 10, which comprise the

balance sheet as at 31 March 2007, and the

statement of income and expenditure, the

statement of changes in funds and the cash flow

statement for the year then ended, and a

summary of significant accounting policies and

other explanatory notes.

信託人就財務報表須承擔的責任

Trustee’s responsibility for the financial

statements

香港法例第 291 章《海魚(統營)條例》規定信

託人須設存適當的賬目。信託人須負責根據香

港會計師公會頒佈的香港財務報告準則編製及

真實而公平地列報該等財務報表。這責任包括

設計、實施及維護與編製及真實而公平地列報

財務報表相關的內部控制，以使財務報表不存

在由於欺詐或錯誤而導致的重大錯誤陳述；選

擇和應用適當的會計政策；及按情況下作出合

理的會計估計。

The Marine Fish (Marketing) Ordinance,

Chapter 291, requires the Trustee to keep

proper accounts. The Trustee is responsible

for the preparation and the true and fair

presentation of these financial statements in

accordance with Hong Kong Financial

Reporting Standards issued by the Hong Kong

Institute of Certified Public Accountants. This

responsibility includes designing, implementing

and maintaining internal controls relevant to the

preparation and the true and fair presentation of

financial statements that are free from material

misstatement, whether due to fraud or error;

selecting and applying appropriate accounting

policies; and making accounting estimates that

are reasonable in the circumstances.

核數師的責任

Auditor’s responsibility

本核數師的責任是根據我們的審核對該等財務

報表作出意見，並按照雙方同意的應聘條款僅

向信託人報告，除此之外本報告別無其他目

的。本核數師不會就本報告的內容向任何其他

人士負上或承擔任何責任。

Our responsibility is to express an opinion on

these financial statements based on our audit

and to report our opinion solely to you in

accordance with our agreed terms of

engagement and for no other purpose. We do

not assume responsibility towards or accept

liability to any other person for the contents of

this report.

本核數師已根據香港會計師公會頒佈的香港審

計準則進行審核。這些準則要求我們遵守道德

規範，並規劃及執行審核，以合理確定此等財

務報表是否不存有任何重大錯誤陳述。

We conducted our audit in accordance with

Hong Kong Standards on Auditing issued by

the Hong Kong Institute of Certified Public

Accountants. Those standards require that we

comply with ethical requirements and plan and

perform the audit to obtain reasonable

assurance as to whether the financial statements

are free from material misstatement.

(established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

25

獨立核數師報告

致海魚獎學基金的信託人(續)

(該基金乃根據香港法例第 291 章《海魚(統營)

條例》成立)


TO THE TRUSTEE OF THE MARINE

FISH SCHOLARSHIP FUND (Continued)

核數師的責任(續)

Auditor’s responsibility (Continued)

審核涉及執行程序以獲取有關財務報表所載金

額及披露資料的審核憑證。所選定的程序取決

於核數師的判斷，包括評估由於欺詐或錯誤而

導致財務報表存有重大錯誤陳述的風險。在評

估該等風險時，核數師考慮與貴基金編製及真

實而公平地列報財務報表相關的內部控制，以

設計適當的審核程序，但並非為對貴基金的內

部控制的效能發表意見。審核亦包括評價信託

人所採用的會計政策的合適性及所作出的會計

估計的合理性，以及評價財務報表的整體列報

方式。

An audit involves performing procedures to

obtain audit evidence about the amounts and

disclosures in the financial statements. The

procedures selected depend on the auditor’s

judgement, including the assessment of the

risks of material misstatement of the financial

statements, whether due to fraud or error. In

making those risk assessments, the auditor

considers internal controls relevant to the

Fund’s preparation and true and fair

presentation of the financial statements in order

to design audit procedures that are appropriate

in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of

the Fund’s internal controls. An audit also

includes evaluating the appropriateness of

accounting policies used and the reasonableness

of accounting estimates made by the Trustee, as

well as evaluating the overall presentation of

the financial statements.

本核數師相信，本核數師所獲得的審核憑證是

充足和適當地為我們的審核意見提供基礎。

We believe that the audit evidence we have

obtained is sufficient and appropriate to provide

a basis for our audit opinion.

意見

Opinion

本核數師認為，上述之財務報表已根據香港財

務報告準則真實而公平地顯示貴基金於二零零

七年三月三十一日結算時之事務狀況，及貴基

金截至該日止年度之虧蝕及現金流量。

In our opinion, the financial statements give a

true and fair view of the state of affairs of the

Fund as at 31 March 2007 and of its deficit and

cash flows for the year then ended in

accordance with Hong Kong Financial

Reporting Standards.

羅兵咸永道會計師事務所

執業會計師

(Signed) PricewaterhouseCoopers

Certified Public Accountants

香港，二零零七年七月二十三日

Hong Kong, 23 July 2007



26

附錄 6

Appendix 6

海魚獎學基金 MARINE FISH SCHOLARSHIP FUND

(除另有註明外，所有金額為港元)

(All amounts in Hong Kong dollars unless otherwise stated)

資產負債表 BALANCE SHEET

附註

Note

資產 ASSETS

非流動資產 Non-current assets

免息貸款 Interest-free loans

流動資產 Current assets


應收銀行存款利息 Interest receivable on bank deposits

銀行存款於超過 3 個月而 1 年內到期 Bank deposits with

maturities of more than three months and within one year

現金及現金等價物 Cash and cash equivalents

總資產 Total assets

於三月三十一日

As at 31 March

2007

2006

4

63,209

135,608

4

49,589

13,818

75,400

16,684

5

1,250,000

1,470,000

6

93,474

1,406,881

64,868

1,626,952

1,470,090

1,762,560

3,500,000

(2,030,910)

1,469,090

3,500,000

(1,738,440)

1,761,560

基金 FUNDS

魚類統營處撥出之基金額 Capital allocated by

the Fish Marketing Organization

累積虧蝕 Accumulated deficit

總基金 Total funds

負債 LIABILITIES

流動負債 Current liabilities

應付款項 Accruals

總負債 Total liabilities

總基金及負債 Total funds and liabilities

1,000

1,000

1,000

1,000

1,470,090

1,762,560

信託人 Trustee

張少卿（Signed）Miss CHEUNG Siu-hing

香港，二零零七年七月二十三日


附錄 10 的附註為本財務報表的整體部分。

The notes on appendix 10 form an integral part of these financial statements.

27

附錄 7

Appendix 7

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND



收支結算表

STATEMENT OF INCOME AND EXPENDITURE

截至三月三十一日止年度

Year ended 31 March

附註

2007

2006

57,669

49,113

20,722

-

-

38,500

1,000

79,391

2,257

89,870

(1,000)

(253,000)

(14,000)

(1,000)

(220,000)

(32,000)

(68,861)

(35,000)

(179,976)

-

(371,861)

(432,976)

(292,470)

(343,106)

Note

收入 Income

銀行存款利息 Interest on bank deposits

攤銷免息貸款利息 Interest income on amortisation of

interest-free loans

4

應收款項減值準備撥回 Provision for impairment of

receivables written back

免息貸款公平值調整 Fair value adjustment on interest-free

loans

4

支出 Expenditure

核數師酬金 Auditors' remuneration

獎學金 Scholarships

助學金 Grants

資助漁民參加漁業培訓課程 Grants to fishermen for

participating in fishing training courses

應收款項減值準備 Provision for impairment of receivables

本年度虧蝕 Deficit for the year


The notes on appendix 10 form an integral part of these financial statements.

28

附錄 8

Appendix 8

海魚獎學基金




基金變動表 STATEMENT OF CHANGES IN FUNDS

魚類統營處

撥出之基金額

Capital

by the Fish

Marketing

Organization

2005 年 4 月 1 日結存 Balance at 1 April 2005


3,500,000

累積虧蝕

Accumulated

deficit

(1,395,334)

-

(343,106)

總額

Total

2,104,666

(343,106)

2006 年 3 月 31 日及 2006 年 4 月 1 日結存

Balance at 31 March 2006 and 1 April 2006


2007 年 3 月 31 日結存 Balance at 31 March 2007

3,500,000

(1,738,440)

3,500,000

(292,470)

(2,030,910)


The notes on Appendix 10 form an integral part of these financial statements.

1,761,560

(292,470)

1,469,090

29

附錄 9

Appendix 9

海魚獎學基金




現金流量表 CASH FLOW STATEMENT


Year ended 31 March

附註

2007

2006

Note

營運活動的現金流量

Cash flows from operating activities

營運所用的現金 Cash used in operations

7

(251,929)

(326,366)

60,535

36,119

220,000

340,000

280,535

376,119

28,606

49,753

64,868

15,115

93,474

64,868

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

已收利息 Interest received

超過 3 個月而 1 年內到期的銀行存款提取淨額

Net withdrawal of bank deposits with maturities of

more than three months and within one year

投資活動產生的淨現金 Net cash generated from

investing activities

現金及現金等價物淨增加 Net increase in cash and

cash equivalents

年初現金及現金等價物 Cash and cash equivalents

at beginning of the year

年終現金及現金等價物 Cash and cash equivalents

at end of the year

6



30

附錄 10

Appendix 10

海魚獎學基金



(All amounts in Hong Kong dollars unless otherwise

stated)

財務報表附註

NOTES TO THE FINANCIAL STATEMENTS

1

1

一般資料

海魚獎學基金 (「基金」) 的財務報表是根

The financial statements of the Marine Fish

Scholarship Fund ( the "Fund" ) are prepared in

accordance with Section 23(1) of the Marine Fish

(Marketing) Ordinance, Cap. 291. The Fund was

established for the following objects:

據香港法例第 291 章《海魚(統營)條例》第

23(1)條的規定而編制。基金成立目的是：

(a) 為教育和培訓在香港從事海漁業及魚類

(a) the provision of scholarships, grants and loans

for the education and training of persons

employed in the marine fisheries and fish

marketing industries in Hong Kong and their

families and dependants; and

銷售業的人以及其家屬和受養人而提供

獎學金、資助金及貸款；及

(b) 為教育和培訓有意在香港投身海漁業及

(b) the provision of scholarships, grants and loans

for the education and training of persons who

wish to enter the marine fisheries and fish

marketing industries in Hong Kong.

魚類銷售業的人而提供獎學金、資助金

及貸款。

本基金的地址為九龍長沙灣茘枝角道 757

The address of the Fund is 757 Lai Chi Kok Road,

Cheung Sha Wan Wholesale Vegetable Market,

Cheung Sha Wan, Kowloon.

號長沙灣蔬菜批發市場。

財務報表的金額除另有註明外，均以港元列

These financial statements are presented in Hong

Kong dollars unless otherwise stated. These

financial statements have been approved for issue

by the Trustee on 23 July 2007.

報。財務報表已經由信託人在二零零七年七

月二十三日批准刊發。

2

重要會計政策摘要

編制本財務報表採用的主要會計政策列載

於下文。除另有說明外﹐此等政策在所呈報

的所有年度內貫徹應用。

General information

2

Summary of significant accounting policies

The principal accounting policies applied in the

preparation of these financial statements are set

out below. These policies have been consistently

applied to all the years presented, unless otherwise

stated.

31

海魚獎學基金




stated)

財務報表附註


2

2

重要會計政策摘要(續)

2.1 編制基準


(Continued)

2.1 Basis of preparation

本基金的財務報表是根據香港財務報告

準則(「香港財務準則」)編製，此統稱

包括香港會計師公會發佈所有適用的個

別香港財務準則及香港會計準則和詮釋

及香港普遍採納之會計原則。財務報表

已按照歷史成本法編制，並就免息貸款

的重估按公平值列賬而作出修訂。

The financial statements of the Fund have

been prepared in accordance with Hong Kong

Financial Reporting Standards ("HKFRS"),

which collective term includes all applicable

individual HKFRS, Hong Kong Accounting

Standards (“HKAS”) and Interpretations

issued by the Hong Kong Institute of Certified

Public

Accountants

(“HKICPA”)

and

accounting principles generally accepted in

Hong Kong. The financial statements have

been prepared under the historical cost

convention, as modified by the revaluation of

interest-free loans, which are carried at fair

value.

編制符合香港財務準則的財務報表需要

使用若干關鍵會計估算和假設。這亦需

要管理層在應用本基金會計政策過程中

行使其判斷。根據信託人的評估，沒有

假設和估算將會對下一個財政年度的資

產及負債的賬面值有重大的調整。

The preparation of financial statements in

conformity with HKFRS requires the use

of certain critical accounting estimates and

assumptions.

It

also

requires

management to exercise its judgement in

the process of applying the Fund’s

accounting policies. In the opinion of the

Trustee, there are no estimates and

assumptions that have a significant risk of

causing a material adjustment to the

carrying amounts of assets and liabilities

within the next financial year.

仍未生效及基金並未提前採納的準則及

修訂

Standard and amendment that are not yet

effective and have not been early adopted by

the Fund

以下為已經發佈而對本基金有關及必須

於二零零七年四月一日或以後之會計期

間應用的準則及修訂，但本基金並未提

前採納該等準則及修訂：-

The following standard and amendment have

been published that are relevant and

mandatory for the Fund's accounting period

commencing from 1 April 2007, but which the

Fund has not early adopted.

․ 香港財務準則 7 ，金融工具 : 披

露；及

․ HKFRS 7, Financial

Disclosures; and

․ 香港會計準則 1 補充修訂，財務報

表的呈報 - 資本披露

․

Instruments:

The complementary Amendment to

HKAS 1, Presentation of Financial

Statements - Capital Disclosures.

32

海魚獎學基金




stated)

財務報表附註


2

2

重要會計政策摘要(續)

2.1 編制基準(續)

本基金已經開始，但未完成評估香港財

務準則 7 及香港會計準則 1 的補充修

訂對本基金在營運及財務上的實質影

響。但信託人認為除了增加某些披露

外，採納此等準則或修訂對本基金的財

務報表沒有重大影響。

2.2 免息貸款


(Continued)

2.1 Basis of preparation (Continued)

The Fund has commenced, but not yet

completed, an assessment of the impact of

HKFRS 7 and the amendment to HKAS 1.

The Trustee is of the view that the impact on

the financial statements would not be

significant other than certain additional

disclosures.

2.2 Interest-free loans

免息貸款為有固定或可釐定付款且沒有

在活躍市場上報價的非衍生財務資產。

此等款項包括在非流動資產內，但到期

日由結算日起少於 12 個月者，則分類為

流動資產。

Interest-free loans are non-derivative financial

assets with fixed or determinable payments

that are not quoted in an active market. They

are included in non-current assets, except for

maturities less than 12 months after the

balance sheet date. These are classified as

current assets.

免息貸款額初步以公平值確認，其後利

用實際利息法按攤銷成本扣除減值虧損

計量。當有客觀證據證明本基金將無法

按免息貸款原有條款收回所有款項時，

即就貸出款項設定減值虧損。虧損金額

為資產賬面值與按實際利率貼現的估計

未來現金流量的現值兩者的差額。虧損

金額在收支結算表確認。

Interest-free loans are recognised initially at

fair value and subsequently measured at

amortised cost using the effective interest

method, less provision for impairment. A

provision for impairment of interest-free loans

is established when there is objective evidence

that the Fund will not be able to collect all

amounts due according to the original terms of

loans. The amount of the provision for

impairment is the difference between the

asset's carrying amount and the present value

of estimated future cash flows, discounted at

the effective interest rate. The amount of the

provision is recognised in the statement of

income and expenditure.

2.3 現金及現金等價物

現金及現金等價物包括銀行結存及原到

期日為三個月或以下的銀行存款。

2.4 收益確認

銀行存款的利息收益是根據實際利息法

按時間比例入賬。

2.3 Cash and cash equivalents

Cash and cash equivalents include bank

balances and bank deposits with original

maturities of three months or less.

2.4 Revenue recognition

Interest income on bank deposits is recognised

on a time proportion basis using the effective

interest method.

33

海魚獎學基金




stated)

財務報表附註


3

3

財務風險管理

Financial risk management

本基金的活動承受著以下的財務風險：

The Fund's activities expose it to the following

financial risks:

(a)外滙風險

(a) Foreign exchange risk

本基金的交易主要以港元為主，固此承

受很低的外滙風險。

(b) 信貸風險

本基金有政策控制及監察信貸風險。

(c) 流動資金風險

本基金維持充足的銀行結存以管理及監

察資金的流動，所以本基金認為沒有重

大的流動資金風險。

(d) 現金流量及公平值利率風險

本基金的利率風險由銀行的銀行存款引

致。銀行存款利率波動引致基金承受現

金流量利率風險。因本基金有重大計息

資產，包括免息貸款，故本基金受市場

公平值利率風險影響。

The Fund has minimal exposure to foreign

currency exchange rate risk as transactions

are mainly denominated in Hong Kong

dollars.

(b) Credit risk

The Fund has policies in place for the control

and monitoring of its credit risk.

(c) Liquidity risk

The liquidity of the Fund is managed and

monitored by maintaining sufficient cash.

Accordingly, the Fund is of the view that it

does not have significant liquidity risk.

(d) Cash flow and fair value interest rate risk

The Fund's interest rate risk arises from

bank deposits. Bank deposits issued at

variable rates expose the Fund to cash

flow interest rate risk. The Fund has

significant interest-bearing assets which

comprise interest-free loans and is

exposed to fair value interest rate risk.

34

海魚獎學基金 MARINE FISH SCHOLARSHIP FUND



財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

4


2007

2006


本年度之還款 Repayments during the year

307,010

(84,932)

413,620

(106,610)


減：應收款項減值準備

222,078

307,010

Less: Provision for impairment of receivables

(93,000)

(58,000)

129,078

249,010

(38,002)

(40,259)

20,722

-

1,000

(16,280)

2,257

(38,002)

免息貸款 - 淨額 Interest- free loans - net

減：免息貸款 - 1 年內到期

112,798

211,008

Less: Current portion of interest- free loans

免息貸款 - 1 年以上到期 Non-current portion

(49,589)

(75,400)

63,209

135,608

減：公平值及攤銷調整

Less: Fair value adjustment and amortisation:


攤銷貸款利息 Interest income on amortisation

of loans

本年度公平值調整 Fair value adjustment for

the year


5

銀行存款於超過 3 個月而 1 年內到期

Bank deposits with maturities of more than three months and within one year

超過 3 個月而 1 年內到期之銀行存款的實際利率為 3.82 厘 (二零零六年：4.22 厘)；此等存款

的平均到期日為 77 天 (二零零六年：115 天)。

The effective interest rate on the bank deposits with maturities of more than three months and within

one year is 3.82% (2006: 4.22%); these deposits have an average maturity of 77 days (2006: 115

days).

35

海魚獎學基金




財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

6


2007

2006

銀行結存 Bank balances

銀行存款於 3 個月或以內到期 Bank deposits with

43,474

64,868

maturities of three months or less

50,000

93,474

64,868

到期日於 3 個月或以內到期的銀行存款實際利率為 2.31 厘 (二零零六年: 無)；此等存款的平

均到期日為 16 天 (二零零六年：無)。

The effective interest rate on bank deposits with maturities of three months or less is 2.31% (2006:

Nil); this deposit has an average maturity of 16 days (2006: Nil).

7

營運產生的現金 Cash generated from operations

2007


2006

(292,470)

(343,106)

(57,669)

(49,113)

(20,722)

-

35,000

(38,500)

(1,000)

(336,861)

(2,257)

(432,976)

84,932

106,610

(251,929)

(326,366)

調整：Adjustments for:

- 銀行存款利息收入 Interest income on bank deposits

- 攤銷免息貸款利息 Interest income on amortisation

of interest-free loans

- 應收款項減值準備 / (撥回) Provision/(write-back on

provision) for impairment of receivables

- 免息貸款公平值調整 Fair value adjustment on

interest-free loans

營運資金變動：Change in working capital :

- 免息貸款 Interest-free loans

營運所用的現金 Cash used in operations

36

附錄 11

Appendix 11

核數師報告書

致魚類統營處

(根據香港法例第 291 章《海魚(統營)條例》成

立)

本核數師已審核列載於附錄十二至十六魚類統

營處(『統營處』)財務報表，此財務報表包括

於二零零七年三月三十一日的資產負債表與截

至該日止年度的收支結算表、基金變動表和現

金流量表，以及主要會計政策概要及其他附註

解釋。


TO THE FISH MARKETING

ORGANIZATION



We have audited the financial statements of the Fish

Marketing Organization (the “Organization”) set out

on appendix 12 to 16, which comprise the balance

sheet as at 31 March 2007, and the statement of

income and expenditure, the statement of changes in

funds and the cash flow statement for the year then

ended, and a summary of significant accounting

policies and other explanatory notes.

統營處就財務報表須承擔的責任

Organization’s responsibility for the financial

statements

香港法例第291章《海魚(統營)條例》規定統營

The Marine Fish (Marketing) Ordinance, Chapter

291, requires the Organization to keep proper

accounts. The Organization is responsible for the

preparation and the true and fair presentation of

these financial statements in accordance with Hong

Kong Financial Reporting Standards issued by the

Hong Kong Institute of Certified Public

Accountants.

This responsibility includes

designing, implementing and maintaining internal

controls relevant to the preparation and the true and

fair presentation of financial statements that are free

from material misstatement, whether due to fraud or

error; selecting and applying appropriate accounting

policies; and making accounting estimates that are

reasonable in the circumstances.

處須設存適當的賬目。統營處須負責根據香港

會計師公會頒佈的香港財務報告準則編製及真

實而公平地列報該等財務報表。這責任包括設

計、實施及維護與編製及真實而公平地列報財

務報表相關的內部控制，以使財務報表不存在

由於欺詐或錯誤而導致的重大錯誤陳述；選擇

和應用適當的會計政策；及按情況下作出合理

的會計估計。

核數師的責任

Auditor’s responsibility

本核數師之責任是根據本核數師的審核，對該

Our responsibility is to express an opinion on these

financial statements based on our audit and to report

our opinion solely to you in accordance with our

agreed terms of engagement and for no other

purpose. We do not assume responsibility towards

or accept liability to any other person for the

contents of this report.

等財務報表作出獨立意見，並按照雙方所協定

的應聘書條款僅向統營處報告，除此之外本報

告別無其他目的。本核數師不會就本報告的內

容向任何其他人士負上或承擔任何責任。

37

核數師報告書

立)


TO THE FISH MARKETING

ORGANIZATION(Continued)



核數師的責任(續)

Auditor’s responsibility (Continued)

本核數師已根據香港會計師公會頒佈的香港審

We conducted our audit in accordance with

Hong Kong Standards on Auditing issued by

the Hong Kong Institute of Certified Public

Accountants. Those standards require that we

comply with ethical requirements and plan and

perform the audit to obtain reasonable

assurance as to whether the financial statements

are free from material misstatement.

致魚類統營處(續)

(根據香港法例第 291 章《海魚(統營)條例》成

計準則進行審核。這些準則要求我們遵守道德

規範，並規劃及執行審核，以合理確定此等財

務報表是否不存有任何重大錯誤陳述。

審核涉及執行程序以獲取有關財務報表所載金

額及披露資料的審核憑證。所選定的程序取決

於核數師的判斷，包括評估由於欺詐或錯誤而

導致財務報表存有重大錯誤陳述的風險。在評

估該等風險時，核數師考慮與統營處編製及真

實而公平地列報財務報表相關的內部控制，以

設計適當的審核程序，但並非為對統營處的內

部控制的效能發表意見。審核亦包括評價統營

處所採用的會計政策的合適性及所作出的會計

估計的合理性，以及評價財務報表的整體列報

方式。

本核數師相信，本核數師所獲得的審核憑證是

充足和適當地為我們的審核意見提供基礎。

An audit involves performing procedures to

obtain audit evidence about the amounts and

disclosures in the financial statements. The

procedures selected depend on the auditor’s

judgement, including the assessment of the

risks of material misstatement of the financial

statements, whether due to fraud or error. In

making those risk assessments, the auditor

considers internal controls relevant to the

Organization’s preparation and true and fair

presentation of the financial statements in order

to design audit procedures that are appropriate

in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of

the Organization’s internal controls. An audit

also includes evaluating the appropriateness of

accounting policies used and the reasonableness

of accounting estimates made by the

Organization, as well as evaluating the overall

presentation of the financial statements.

We believe that the audit evidence we have

obtained is sufficient and appropriate to provide

a basis for our audit opinion.

意見

Opinion

本核數師認為，上述之財務報表已根據香港財

In our opinion, the financial statements give a

true and fair view of the state of affairs of the

Organization as at 31 March 2007 and of its

surplus and cash flows for the year then ended

in accordance with Hong Kong Financial

Reporting Standards.

務報告準則真實而公平地顯示統營處於二零零

七年三月三十一日結算時之事務狀況，及統營

處截至該日止年度之盈餘及現金流量。

羅兵咸永道會計師事務所

(Signed) PricewaterhouseCoopers

執業會計師

Certified Public Accountants

香港，二零零七年七月三十一日


38

附錄 12

Appendix 12




資產負債表 BALANCE SHEET


As at 31 March

附註

2007

2006

Note

資產 ASSETS

非流動資產 Non-current assets

租賃土地及土地使用權 Leasehold land and land use rights

5

6,965,392

7,141,950

物業、機器及設備 Property, plant and equipment

6

12,065,634

13,036,797

魚類統營處貸款 FMO Loans

7

806,108

1,276,471

19,837,134

21,455,218

流動資產 Current assets

存貨 Inventories

9

524,288

359,622

魚類統營處貸款 FMO Loans

7

58,826,696

33,927,824

美國經援協會貸款 CARE Loan

應收合作社及漁民款項 Accounts receivable from

co-operative societies and fishermen

應收及其他應收、按金及預付款項 Accounts and other

receivables, deposits and prepayments

銀行存款於超過 3 個月而 1 年內到期 Bank deposits with

maturities of more than three months and within one year


8

-

15,916

113,083

235,355

10

4,647,773

3,018,322

11

12

85,820,000

55,580,000

33,697,972

38,925,767

183.629,812

132,062,806

203,466,946

153,518,024

13

60,983,039

49,692,618

7

78,976,061

75,104,460

14

8

1,778,641

164,799

1,778,641

164,704

141,902,540

126,740,423

總資產 Total assets

基金 FUNDS

一般基金 General Fund

滾存盈餘 Accumulated surplus

特別基金 Specific fund

魚類統營處貸款基金 FMO Loan Fund

外來補助金用作資本支出 Funds provided from external

sources for capital expenditure

美國經援協會貸款基金 CARE Loan Fund

總基金 Total funds

39




資產負債表(續) BALANCE SHEET(Continued)


As at 31 March

附註

2007

2006

17

5,268,125

5,313,584

18(a)

6,596,000

9,227,000

11,864,125

14,540,584

Note

負債 LIABILITIES

非流動負債 Non-current liabilities

長期服務金撥備 Provision for long service payment

界定福利計劃責任 Obligations under defined benefit plan

流動負債 Current liabilities

應付款項及各項準備 Accounts payable and provisions

15

9,112,577

9,812,997

長期服務金撥備 Provision for long service payment

17

189,561

380,917

魚商按金 Fish buyers' deposits

690,234

884,335

合作社及漁民暫存款項 Savings held on behalf of

co-operative societies and fishermen

應付予香港特別行政區政府貸款基金的款項

849,527

1,069,051

38,858,382

89,717

49,700,281

12,237,017

61,564,406

26,777,601

203,466,946

153,518,024

Amount due to Government Loan Fund

7, 16

總負債 Total liabilities

總基金及負債 Total funds and liabilities

魚類統營處 Fish Marketing Organization

張少卿 (Signed) Miss CHEUNG Siu-hing

香港，二零零七年七月三十一日 Hong Kong, 31 July 2007



40

附錄 13

Appendix 13


((除另有註明外，所有金額為港元)


收支結算表

STATEMENT OF INCOME AND EXPENDITURE

附註

Note

經營收益 Operating income

佣金收益 Commission

售賣海魚/魚類產品淨收益 Net income from sale of marine

fish / produce

許可證收益 Licence fee income

凍房租賃收益 Cold storage income

船舶泊位收益 Berthing income

雜項收益 Sundry income

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


Year ended 31 March

2007

2006

25,080,624

25,309,306

1,488,246

15,161,080

199,348

1,214,570

3,131,398

134,253

46,409,519

695,584

16,005,002

264,457

1,267,760

2,830,805

11,189

46,384,103

2,264,402

144,311

2,408,713

1,480,114

1,480,114

48,818,232

47,864,217

21

(23,136,948)

(23,704,674)

22

(1,849,764)

(375,547)

(2,056,663)

(2,640,817)

(199,370)

(414,297)

(215,584)

(12,148)

(60,260)

(8,420)

(145,651)

(224,100)

(1,068,560)

(14,641)

(3,855)

(800)

(9,290,477)

(1,745,803)

(324,041)

(1,899,626)

(1,733,286)

(265,316)

(231,144)

(195,687)

(8,563)

(42,970)

(3,475)

(148,521)

(224,100)

(1,123,115)

(6,498)

(3,520)

(298)

(7,955,963)

(32,427,425)

(31,660,637)

19

20

非營業收益 Non-trading income

銀行存款利息收益 Interest income on bank deposits

其他收益 Other income

總收益 Total income

經營支出 Operating expenditure

薪津及其他福利 Employee benefit expenditure

營業費 General working expenses

租金、差餉及許可證費用 Rent, rates and permit fees

印刷及文具費 Printing and stationery

水電 Utility services

保養及修理 Maintenance and minor improvements

用具及設備 Stores and equipment

雜項支出 Miscellaneous expenses

員工福利 Staff welfare

員工培訓 Staff training

舟車費 Travelling expenses

防護服及制服 Protective clothing and uniforms

保險費 Insurance

核數師酬金 Auditor's remuneration

保安服務費 Security services

佣金支出 Commission expenses

銀行手續費 Bank charges

手續費 Handling fees

結存結轉 Balance carried forward



41




收支結算表 (續)

STATEMENT OF INCOME AND EXPENDITURE (Continued)

附註

Note

承前結存 Balance brought forward

折舊及攤銷 Depreciation and amortisation

運輸費 Transportation expenses

聯絡及輔助服務費 Liaison and ancillary services

宣傳及推廣費 Publicity and sales promotion

法律及專業費用 Legal and professional fees

清潔費 Cleaning charges

加工服務費 Processing charge


Year ended 31 March

2007

2006

(32,427,425)

(31,660,637)

5,6

(2,851,208)

(996,064)

(23,373)

(604,632)

(147,100)

(300,000)

(112,441)

(37,462,243)

(2,698,055)

(747,535)

(21,925)

(600,000)

(79,712)

(294,000)

(104,292)

(36,206,156)

26

(65,568)

(13,478)

(37,527,811)

(381)

(36,220,015)

11,290,421

11,644,202

其他支出 Other expenditure

物業、機器及設備的出售虧損 Loss on sale of property, plant

and equipment

買手領取已撥入儲備的按金 Refund of unclaimed buyers'

deposits

總支出 Total expenditure

本年度經營業務盈餘 Operating surplus for the year

其他活動凈盈餘/(虧蝕) Net surplus/(deficit) from other

activities:

魚類統營處貸款基金 FMO Loan Fund

美國經援協會貸款基金 CARE Loan Fund

24

25

本年度總盈餘 Total surplus for the year

(轉入)/轉自魚類統營處貸款基金 Transfer (to)/from FMO

Loan Fund

轉入美國經援協會貸款基金 Transfer to CARE Loan Fund

本年度凈盈餘轉入一般基金 Net surplus for the year

transferred to General Fund

3,871,601

95

3,871,696

15,162,117

7

8

(3,871,601)

(95)

13

11,290,421



(515,836)

983

(514,853)

11,129,349

515,836

(983)

11,644,202

42

附錄 14

Appendix 14




基金變動表 STATEMENT OF CHANGES IN FUNDS

總基金

Total funds

2005 年 4 月 1 日結存 Balance at 1 April 2005

115,611,074


11,129,349

2006 年 3 月 31 日及 2006 年 4 月 1 日結存

Balance at 31 March 2006 and 1 April 2006

126,740,423


2007 年 3 月 31 日結存 Balance at 31 March 2007

15,162,117

141,902,540



43

附錄 15

Appendix 15




現金流量表 CASH FLOW STATEMENT


Year ended 31 March

附註

2007

2006

Note

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

營運產生/(所用)的現金 Cash generated from/(used in)

operations

26

23,021,610

(6,491,862)

3,759,650

2,210,302

(1,769,215)

(2,583,971)

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

已收利息 Interest received

購入物業、機器及設備 Purchases of property, plant and

equipment

出售物業、機器及設備所得款項 Proceeds from disposals

of property, plant and equipment

超過 3 個月而 1 年內到期的銀行(存款) /提取淨額 Net

6

26

(placement)/withdrawal of bank deposits with

maturities of more than three months and within

one year

投資活動(所用)/產生的淨現金 Net cash (used in) /

generated from investing activities

現金及現金等價物淨(減少)/增加 Net (decrease) /increase

in cash and cash equivalents

年初現金及現金等價物 Cash and cash equivalents at

beginning of the year

年終現金及現金等價物 Cash and cash equivalents at

end of the year

160

3,000

(30,240,000)

21,010,000

(28,249,405)

20,639,331)

(5,227,795)

14,147,469

38,925,767

24,778,298

33,697,972

38,925,767

12



44

附錄 16

Appendix 16

1

魚類統營處

FISH MARKETING ORGANIZATION


(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註


一般資料

1

魚類統營處 (「本處」) 是按照香港法例

第291章《海魚(統營)條例》成立。該條例

規定海魚必須經由本處轄下的魚市場批

售，而貨主須按所出售的漁獲總值向本處

繳付佣金，作為提供一切市場服務的收

費。

General information

The

Fish

Marketing

Organization

(the

"Organization') is formed under the Marine Fish

(Marketing) Ordinance, Chapter 291, which

requires that marine fish be bought and sold

wholesale at the wholesale marine fish markets

operated by the Organization. A fish seller shall pay

a commission to the Organization for the services

provided in respect of such sale.

統營處的佣金收入主要依賴：

The amount of commission income accruing to the

Organization therefore depends significantly on:

(i)

(i)

the degree of the fish sellers' compliance

with the Marine Fish (Marketing) Ordinance

by bringing their catch into the

Organization's markets for sale; and

(ii)

the market conditions which influence the

sale price of the fish.

漁民在多大程度上依照《海魚(統營)

條例》的規定將他們的漁獲運送往

本處轄下的魚市場出售；及

(ii)

對魚價有影響的市道。

修訂如下：

With effect from 25 June 1999, the rate of

commission payable to the Organization for

services provided in respect of the sale of marine

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

which the fish was sold to the following basis:

(i)

(i)

$5 per 15 catties sold or 7% of the purchase

price, whichever is the lower, for services

provided in respect of the sale of marine fish

by way of direct sale; or

(ii)

7% of the purchase price for services

provided in respect of the sale of marine fish

by way of any other method of sale.

由一九九九年六月二十五日起，就於市場

出售海魚方面所提供的服務而須向魚類

統營處繳付的佣金率由買賣的百分之七

以直接出售方式出售海魚所提供的

服務，須就該服務繳付的佣金比率

為買價的百分之七或每十五斤售出

的海魚五元，以數額較小者為準﹔

或

(ii) 以其他出售方式出售海魚所提供的

服務，須就該服務繳付的佣金比率

為買價的百分之七。

本處的地址為九龍長沙灣荔枝角道757號

長沙灣蔬菜批發市場。

The address of the Organization is 757 Lai Chi

Kok Road, Cheung Sha Wan Wholesale Vegetable

Market, Cheung Sha Wan, Kowloon.

45

魚類統營處

FISH MARKETING ORGANIZATION



stated)

財務報表附註


1

1

一般資料(續)

These financial statements are

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