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魚類統營處年報 2010-2011

2

抱負及使命

VISION AND MISSION

抱負

向本地捕魚

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。

使命

以專業精

神、盡心盡

力、殷勤有禮

及精益求精

的態度服務本地捕魚業及漁

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。

Vision

To provide the

local fishing

industry and

fisheries trade sector an orderly

and efficient wholesale marketing

system and facilities for marine

fish.

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 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。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

有秩序之批銷服務。

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.

長沙灣魚類批發市場

Cheung Sha Wan Wholesale Fish Market

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。截至二零一一年三月三十一日，

該處僱用職員 202 人，其組織圖刊載於附

錄 1。

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 2011, the organization

employed 202 staff. The organization chart is at

Appendix 1.

魚統處由一個法定的魚類統營顧問委

員會提供意見。二零一零至一一財政年度

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

及功能刊載於附錄 2。

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 2010-11

financial year, the Board discussed and advised the

organization 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

提供海魚批銷設施及服務

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。

拍賣盤海魚批銷

Sale of marine fish by auction

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.

直銷盤海魚批銷

Direct sale of marine fish

活海魚批銷

Wholesaling of live marine fish

6

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。

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 organizing

publicity activities.

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

漁民子弟提供訓練補助金和獎學金。

Supporting local fisheries

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

training

grants

and

scholarships for fishermen and their children.

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。截至二零一一年三月三十

一日，該貸款基金的資本及累積盈餘總

額為 8,140 萬元。

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 2011, the Loan

Fund‟s capital and accumulated surplus amounted to

$81.4 million.

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，使他們可獲深造及訓練機

會。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 650

萬元。

In addition, the FMO has set up the Marine

Fish Scholarship Fund to offer scholarships and grants

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 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 $6.5

million.

7

業績成果

PERFORMANCE AND ACHIEVEMENT

提供海魚批銷設施及服務

魚統處為約 500 名漁

民、90 名收魚商、106

名批發商及 1,400 名買

家提供批銷設施及管理

服務。在二零一零至一一年度，一共有 37,319

公噸鮮海魚及 8,683 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

紅衫、木棉、馬頭、黃花、魚、魚、

魚及魷魚，而主要活海魚品種包括石斑、黃

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。

Provision of marine fish wholesaling

facilities and services

The

FMO

provides

wholesaling facilities and

management services to

about 500 fishermen, 90

fish collectors, 106 wholesalers and 1,400 buyers. In

2010-11, 37,319 tonnes of fresh marine fish and 8,683

tonnes of live marine fish were sold through FMO

wholesale fish markets. The former mainly includes

golden thread, big-eyes, horse-head, yellow croaker,

scad, pomfret, seabream and squid 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.

年內，魚統處繼續改善市場設施，以

During the year, the FMO continued to improve

配合魚商的營運需求。青山魚類批發市場已 its market facilities to cope with the operational needs

於 2010 年 12 月底正式投入運作，為市場用 of fish traders. The new Castle Peak Wholesale Fish

家提供更完善的市場設施及環境。

Market was opened at the end of December in 2010,

providing upgraded market facilities and a better

environment to the market users.

青山魚類批發市場開幕典禮

Opening ceremony of Castle Peak Wholesale Fish Market

青山魚類批發市場的魚類拍賣運作情況

Operation situation of fish auction at Castle Peak Wholesale

Fish Market

8

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、批銷秩序、清潔、泊車、

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衞生標準。

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

continued to provide the necessary management and

related services including security, market order,

cleaning, parking, traffic management and sale of

clean seawater in the markets. Moreover, regular

monitoring of fish tank water quality and inspection of

live fish stalls were conducted to ensure their

compliance with fish keeping requirements and

prescribed hygiene standards.

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

的原則提供了 43,242 噸潔淨海水給活魚批

發商及運輸商。

In addition, the FMO continued 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 the total 43,242 tonnes of clean seawater to

live fish traders and transporters on the cost-recovery

basis.

香港仔魚類批發市場海水銷售處

Aberdeen Wholesale Fish Market Seawater Station

長沙灣魚類批發市場海水銷售處

Cheung Sha Wan Wholesale Fish Market Seawater Station

9

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

優質本地漁產品及將這些產品推廣至本地

及內地市場。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〝優質之

選〞品牌，推廣「優質養魚場計劃」及其漁

產品。年內，魚統處向 130 個客戶，包括餐

廳、酒樓、超級市場、酒店及老人院舍等供

應各類優質漁產品，產品包括乾貨、鹹鮮及

急凍貨品。

Promotion of local fisheries products

The Fish Processing Centre, situated at the

Aberdeen Wholesale Fish Market, continued its

mission of developing premium local fisheries

products and promoting these products to both the

local and Mainland markets in collaboration with the

industry during the year. The Centre also cooperated

with the Agriculture, Fisheries and Conservation

Department (AFCD) in promoting the “Accredited

Fish Farm Scheme” and its products through its

marketing network and using the brand of the FMO –

“Quality Produce”. During the year, the FMO supplied

premium fisheries products, including dried, salted,

fresh and frozen products to 130 customers including

restaurants, supermarkets, hotels and institutions like

aged people‟s homes.

江門市海洋與漁業局參觀香港仔魚類批發市場

Bureau of Ocean and Fisheries of Jiangmen Municipality

visited the Aberdeen Wholesale Fish Market

食物及衞生局人員到訪香港仔魚類批發市場

The officials from the Food and Health Bureau visited the

Aberdeen Wholesale Fish Market

另外，魚統處亦積極探討透過「內地與

香港關於建立更緊密經貿關係的安排」，將

本地漁產品供應至內地市場的機會。

Besides, the FMO has been actively exploring

the possibility of supplying local fisheries products to

the Mainland market under the “Mainland and Hong

Kong Closer Economic Partnership Arrangement

(CEPA)”

10

推廣「優質養魚場計劃」認證的本地漁產品

推廣「優質養魚場計劃」認證的本地漁產品

Promotion of local fisheries products accredited under the Promotion of local fisheries products accredited under the

“Accredited Fish Farm Scheme”

“Accredited Fish Farm Scheme”

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

2011 年 1 月 7 至 9 日在旺角花墟公園聯合舉

辦的「本地漁農美食迎春嘉年華 2011」。該

嘉年華會集合了超過 280 個攤位售賣本地出

產之優質漁農產品，並吸引超過十九萬人次

參觀，反應十分理想。

The FMO organized and participated in various

publicity activities to promote local fisheries

products. One of the major events was “Farmfest

2011” jointly organized by the AFCD, FMO and the

Vegetable Marketing Organization on 7-9 January

2011 at Fa Hui Park, Mongkok. There were over two

hundred and eighty booths selling local premium

agricultural and fisheries products. The event was a

great success, attracting more than 190,000 visitors.

「本地漁農美食迎春嘉年華 2011」開幕典禮

Opening ceremony of “Farmfest 2011”

「本地漁農美食迎春嘉年華 2011」漁產品攤位

Fisheries Products booth in “Farmfest 2011”

11

此外，魚統處參加了在香港舉辦的「亞

太經濟合作組織研討會 2010」

、「香港餐飲

展 2010」和「冬日美食 2010」，以及在國內

大連舉辦的「中國國際漁業博覽會」等食品

展覽會，藉以向本地、內地及海外買家推廣

及宣傳本地優質漁產品。

Moreover, the FMO took part in the food fairs

including “APEC Seminar 2010” , “Restaurant & Bar

2010” and “Winter Food Expo 2010” in Hong Kong,

and the “China Fishery & Seafood Expo” at Dalin in

the Mainland, through which local premium fisheries

products were publicized and promoted to local,

Mainland and overseas buyers.

「亞太經濟合作組織研討會 2010」

“APEC Seminar 2010”

魚類統營處到訪大連參加中國國際漁業博覽會

Fish Marketing Organization was invited to

participate in the China Fishery & Seafood Expo in

Dalin

「香港餐飲展 2010」

“Restaurant & Bar 2010”

「冬日美食 2010」

“Winter Food Expo 2010”

12

另外，為推廣本地漁業的傳統文化及發

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富有香港

漁業特色的手工藝品及模型，它們是由一些

社會企業精心製作的。而魚統處亦不斷推出

新產品，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

sets up a souvenir shop at the Aberdeen Wholesale

Fish Market. The souvenirs include some handicrafts

and models with Hong Kong fishery features which

are made by some local Social Enterprises. The FMO

also offers new product items, including T-shirts and

colour-changing mugs with a fish design.

魚類統營處禮品店

FMO Gift shop

支援本地漁業

內地每年在南海實施休漁期。為了協助

約 1,200 名受影響的捕撈漁民，魚類統營處

貸款基金向他們提供特別貸款及額外貸

款，以協助他們渡過休漁期及於休漁期後恢

復作業作出準備。

魚類統營處禮品店精品琳琅滿目

FMO Gift shop offering a variety of high quality

products

Supporting local fisheries

To help some 1,200 capture fishermen affected

by the annual fishing moratorium in the South China

Sea implemented by the Mainland authorities, special

loans and extra loans were made available under the

FMO Loan Fund to help them tide over the period and

prepare for resumption of fishing after the moratorium.

13

年內向受休漁期影

During the year, a total of

響的漁民批出共 521

521 special and extra loans

宗特別及額外貸

amounting to $53.49 million

款，貸款總額為 5,349 萬元。另外，魚統處

were issued to fishermen

批出 6 宗貸款 (60 萬 8 千元)予漁民作一般生 affected by the fishing moratorium. In addition, the

產及發展用途。

FMO issued 6 loans totaling $608,000 to fishermen for

general production and development purposes.

海魚獎學基金發放獎助學金共 26 萬 1

千元予 17 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各類不

同的課程。二零一零至一一財政年度海魚獎

學基金的核數師報告、資產負債表、綜合收

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 5 至 10。

A total of $261,000 in scholarships and grants

was awarded to 17 eligible students under the Marine

Fish Scholarship Fund to assist them in studying

various courses at local and overseas universities and

senior secondary schools locally. 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

Statement

of

the

Marine

Fish

Scholarship Fund for the financial year 2010-11 are at

Appendices 5 to 10 respectively.

財政表現

二零一零至一一年度魚統處的經營業

務盈餘為 10,184,986 元。有關的核數師報

告、資產負債表、綜合收益表、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。

Financial performance

The FMO achieved an operating surplus of

$10,184,986 during 2010-11. 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 2010-11

are at Appendices 11 to 16 respectively.

14

2006-07 至 2010-11 年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits for

2006-07 to 2010-11

15

2006-07 至 2010-11 年的鮮海魚全年批銷量

Fresh Marine Fish Throughput for

2006-07 to 2010-11

16

2006-07 至 2010-11 的活海魚全年批銷量

Live Marine Fish Throughput for 2006-07 to

2010-11

17

迎接未來

MEETING FUTURE

CHALLENGES

____________________________________ ____________________________________

由於南中國海漁業

Due to the intense

資源的競爭激烈，以

competition for fisheries

及漁民在香港以外

resources in the South

地方出售漁獲的情

China

Sea

and

況漸趨普遍，魚統處 increasing sale of catches by the local fishing fleet

的批銷量和佣金收益將會繼續受壓。

outside Hong Kong, there will be continuous

pressure on the FMO throughput and hence its

commission income.

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內撥

出地方繼續發展與活海魚批銷活動有關的

業務。另外，魚統處將會加強發展及推廣

本地優質漁產品，並繼續探討透過「內地

與香港關於建立更緊密經貿關係的安排」

拓展內地市場網絡的機會。

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 fish

markets for developing business relating to live

marine fish wholesaling activities. In addition, the

FMO will strengthen the development and the

promotion of local premium fisheries products and

continue to explore the possibility of expanding its

marketing network to the Mainland under “CEPA”.

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 Organization 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 in a hygienic

environment.

18

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

新界屯門第 44 區湖山路 101 號

101 Wu Shan Road,

Tuen Mun, N.T.

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, 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.

19

附錄表 List of Appendices

Page （頁）

20

1

組織圖解

Organization Chart

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

21

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

23

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

Fish Marketing Organization Markets

24

5

海魚獎學基金 – 核數師報告

Marine Fish Scholarship Fund - Report of the Auditors

25

6

海魚獎學基金 – 資產負債表

Marine Fish Scholarship Fund - Balance Sheet

28

7

海魚獎學基金 – 綜合收益表

Marine Fish Scholarship Fund – Statement of Comprehensive Income

29

8

海魚獎學基金 – 基金變動表

Marine Fish Scholarship Fund - Statement of Changes in Funds

30

9

海魚獎學基金 – 現金流量表

Marine Fish Scholarship Fund – Statement of Cash Flows

31

10

海魚獎學基金 – 財務報表附註

Marine Fish Scholarship Fund - Notes to the Financial Statements

32

11

魚類統營處 – 核數師報告

Fish Marketing Organization - Report of the Auditors

49

12

魚類統營處 – 資產負債表

Fish Marketing Organization - Balance Sheet

52

13

魚類統營處 – 綜合收益表

Fish Marketing Organization - Statement of Comprehensive Income

54

14

魚類統營處 – 基金變動表

Fish Marketing Organization - Statement of Changes in Funds

56

15

魚類統營處 – 現金流量表

Fish Marketing Organization – Statement of Cash Flows

57

16

魚類統營處 – 財務報表附註

Fish Marketing Organization - Notes to the Financial Statements

58

20

附錄一

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

3 市場經理

3 Market Managers

5 助理經理

5 Assistant Managers

181 職員

181 Staffs

行政部

Headquarters

Administration Section

12 職員

12 Staffs

21

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 2011 年 3 月 31 日] Membership [ as at 31 March 2011 ]

主席 Chairman

Mr. WONG Chi-kong, Alan, J.P.

黃志光太平紳士

成員 Members

The Hon. CHAN Hak-kan

陳克勤先生

Mr. LI Kwok-ying, BBS, MH, J.P.

李國英太平紳士, BBS, MH

Ms. LEE Kwai-chun, MH

李桂珍女士, MH

Mr. CHEUNG Siu-keung

張少強先生

Mr. SO Shiu-shing

蘇炤成先生

Ms. AU Sin-lun, Catherine

區倩婨女士

Dr. AU Wai-ting, Doris

歐慧婷博士

Ms. CHAN Pui-yee, Kaney

陳佩儀女士

Ms. CHOW Muk- choi

周木彩女士

Ms. KUNG Yin-ha, Cecilia

龔燕霞女士

Mr. LAI Yau-shing

黎有勝先生

22

成員（續）Members (Continued)

Mr. LI Tak-wah

李德華先生

Mr. PANG Wah-kan

彭華根先生

Mr. WONG For-kee

黃伙記先生

Mr. WONG Kam-lai

黃錦禮先生

Mr. YIK Kwok-leung, Andy

易國樑先生

23

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 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

($)

2005-2006

44,894

838,570,060

18.68

2006-2007

44,175

960,478,412

21.74

2007-2008

41,925

1,038,442,965

24.77

2008-2009

41,637

1,110,866,409

26.68

2009/2010

41,589

1,145,003,898

27.53

04/2010

3,459

100,505,309

29.06

05/2010

06/2010

07/2010

08/2010

09/2010

10/2010

11/2010

12/2010

01/2011

3,447

3,011

2,887

3,528

3,201

3,074

3,190

3,382

2,681

104,968,641

93,109,941

92,182,927

103,906,966

96,359,883

93,445,896

97,761,424

99,225,560

89,268,019

30.45

30.92

31.93

29.45

30.10

30.40

30.65

29.34

33.30

02/2011

03/2011

2,131

3,328

70,623,428

104,481,474

33.14

31.39

2010/2011

37,319

1,145,839,468

30.70

24

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 (元)

每千克平均價格(元)

Period

Quantity

(Tonne)

Value ($)

Average Price per kilogram

($)

2005-2006

10,334

646,283,898

62.54

2006-2007

10,390

598,740,864

57.63

2007-2008

10,422

599,850,306

57.56

2008-2009

10,213

581,172,556

56.91

2009-2010

9,510

520,767,951

54.76

04/2010

685

30,246,296

44.16

05/2010

06/2010

07/2010

08/2010

09/2010

10/2010

11/2010

12/2010

01/2011

692

679

671

725

817

786

775

790

674

32,578,758

34,147,450

35,114,466

37,120,418

44,140,438

41,437,747

40,301,330

47,210,907

48,624,722

47.08

50.29

52.33

51.20

54.03

52.72

52.00

59.76

72.14

02/2011

03/2011

659

730

53,285,458

59,976,071

80.86

82.16

2010/2011

8,683

504,184,061

58.07

25

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)

本核數師已審計列載於附錄六至十海魚

獎學基金(「基金」)的財務報表，此財務

報表包括於二零一一年三月三十一日的

資產負債表與截至該日止年度的綜合收

益表、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資

料。

We have audited the financial statements of the

Marine Fish Scholarship Fund (the “Fund”) set out

on Appendices 6 to 10, which comprise the balance

sheet as at 31 March 2011, and the statement of

comprehensive income, statement of changes in

funds and statement of cash flows for the year then

ended, and a summary of significant accounting

policies and other explanatory information.

信託人就財務報表須承擔的責任

Trustee’s Responsibility

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

務報告準則編製財務報表，以令財務報

表作出真實而公平的反映，及落實信託

人認為編製財務報表所必要的內部控

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。

The Marine Fish (Marketing) Ordinance, Chapter

for

the

financial

291, requires the Trustee to keep proper accounts.

The Trustee is responsible for the preparation of

these financial statements that give a true and fair

view in accordance with Hong Kong Financial

Reporting Standards issued by the Hong Kong

Institute of Certified Public Accountants, 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.

核數師的責任

Auditor’s Responsibility

本核數師的責任是根據我們的審計對該

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.

26


致海魚獎學基金的信託人(續)



INDEPENDENT AUDITOR’S REPORT


SCHOLARSHIP FUND (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

香港審計準則進行審計。該等準則要求

我們遵守道德規範，並規劃及執行審

計，以合理確定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 about whether the

financial

statements

are

free

from

material

misstatement.

審計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計憑證。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在

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財務報

表以作出真實而公平的反映相關的內部

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。審計亦包括評價信託人所採用會

計政策的合適性及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 control relevant to the

entity‟s preparation of financial statements that give

a true and fair view 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 entity‟s

internal control. 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計

憑證能充足和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 audit opinion.

27


致海魚獎學基金的信託人(續)



INDEPENDENT AUDITOR’S REPORT


SCHOLARSHIP FUND (CONTINUED)



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反映

貴基金於二零一一年三月三十一日的事

務狀況，及貴基金截至該日止年度的虧

蝕及現金流量。

In our opinion, the financial statements give a true

羅兵咸永道會計師事務所

執業會計師

(Signed)PricewaterhouseCoopers

香港，二零一一年八月十一日

Hong Kong, 11 August 2011

and fair view of the state of affairs of the Fund as at

31 March 2011 and of its deficit and cash flows for

the year then ended in accordance with Hong Kong

Financial Reporting Standards.

Certified Public Accountants

28

附錄六

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

於三月三十一日

附註

As at 31 March

2011

2010

Note

資產 ASSETS

非流動資產 Non-current assets

持至到期日的投資 Held-to-maturity investments

流動資產 Current assets


免息貸款 Interest-free loans

應收賬款 Accounts receivables

超過 3 個月而 1 年內到期的銀行存款 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

6

2,196,728

2,171,824

6

7

499,651

33,595

350,000

749,069

5,333

40,930

250,000

8

216,396

1,099,642

268,595

1,313,927

3,296,370

3,485,751

9

6,500,000

6,500,000

9

(3,234,954)

3,265,046

(3,042,573)

3,457,427

31,324

3,296,370

28,324

3,485,751

總資產 Total assets

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

流動及總負債 Current and total liabilities

應付款項 Accruals

總基金及負債 Total funds and liabilities

附錄十的附註為本財務報表的整體部分。

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

附錄六至十的財務報表已由信託人於二零一一年八月十一日批核。

The financial statements on Appendix 6 to 10 were approved by the Trustee on 11 August 2011

信託人(signed)Trustee

梁肇輝

LEUNG Siu-fai

(a)持至到期日的投資

香港 Hong Kong

(a) Held-to-maturity investments

29

附錄七

Appendix 7

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND



綜合收益表

STATEMENT OF COMPREHENSIVE INCOME

截至三月三十一日止年度

Year ended 31 March

附註

2011

2010

117,467

117,137

874

267

1,216

1,374

900

-

113,508

119,727

(29,000)

(245,000)

(16,000)

-

(27,000)

(278,000)

(14,000)

(216,837)

(14,314)

-

(4,549)

(1,575)

(3,114)

(305,889)

(543,500)

(192,381)

-

(423,773)

-

(192,381)

(423,773)

Note

收入 Income

持至到期日的投資利息收入

Interest income on held-to-maturity investments

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

免息貸款攤銷溢價

7

Premium on amortisation of interest-free loans

其他收入 Sundry income

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

持至到期日的投資攤銷

Amortisation of held-to-maturity investments

銀行費用 Bank charges

本年度虧蝕 Deficit for the year

本年度其他綜合收益

Other comprehensive income for the year

本年度總綜合虧損

Total comprehensive loss for the year



30

附錄八

Appendix 8

海魚獎學基金




基金變動表 STATEMENT OF CHANGES IN FUNDS

附註

2011

2010

3,457,427

3,881,200

Note

4 月 1 日結存 Balance at 1 April

本年度總綜合虧損

9

(192,381)

(423,773)

Total comprehensive loss for the year

3 月 31 日結存 Balance at 31 March



3,265,046

3,457,427

31

附錄九

Appendix 9

海魚獎學基金




現金流量表 STATEMENT OF CASH FLOWS

截至三月三十一日止年度

Year ended 31 March

附註

2011

2010

Note

營運活動所用的淨現金

Net cash used in operating activities

10

(282,075)

(513,601)

119,676

750,000

142,173

500,000

(539,800)

(499,250)

(100,000)

500,000

229,876

642,923

(52,199)

129,322

268,595

139,273

216,396

268,595

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

已收利息 Interest received

持至到期日的投資收入

Proceeds from held-to-maturity investments

購入持至到期日的投資

Purchases of held-to-maturity investments

超過 3 個月而 1 年內到期的銀行存款(存放)/提取淨

額

Net (placement)/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(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

8

Cash and cash equivalents at end of the year



32

附錄十

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

一般資料

1

海魚獎學基金(「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)條的規定而編制。

基金成立目的是：

General information

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。財務報表已經由信託人在

二零一一年八月十一日批准刊發。

These financial statements are presented in

Hong Kong dollars unless otherwise stated.

These financial statements have been approved

for issue by the Trustee on 11 August 2011.

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。

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.

33

海魚獎學基金




stated)

財務報表附註

2

重要會計政策摘要(續)


2


(Continued)

2.1 編制基準

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」)及已按

照歷史成本法編制。

2.1 Basis of preparation

The financial statements of the Fund have been

prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”) and

under the historical cost convention.

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。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) 現有香港財務準則於二零一零年生

效的新準則、修訂及詮釋

(a)_ New

standards,

amendments

and

interpretations to existing HKFRS effective in

2010

香港會計師公會已經發佈多項對現

有香港財務的新準則、修訂及詮釋，

而基金必需於二零一零年四月一日

或以後開始之會計期間應用。此等新

的準則、修訂及詮釋與本基金的活動

無關，所以對基金的財務報表沒有影

響。

The Hong Kong Institute of Certified Public

Accountants has issued a number of new

standards, amendments and interpretations to

existing HKFRS which are mandatory for the

Fund‟s accounting year commencing on or after

1 April 2010. These new standards, amendments

and interpretations do not have any financial

impact on the Fund‟s financial statements since

they are not relevant or applicable to the Fund‟s

operation.

34

海魚獎學基金




stated)

財務報表附註

2



2


(Continued)

(b) 仍未生效而本基金亦無提早採納對

現有香港財務準則的新準則、修訂及

詮釋

香港會計師公會已經發佈多項對現

有香港財務準則的新準則、修訂及詮

釋(總稱「修訂」)，基金必須於二零

一一年四月一日或以後開始之會計

期間應用那些對基金有關的修訂。本

基金沒有提前採用那些對本基金有

關及適合應用的修訂。本基金已經開

始，但未完成評估這些修訂對本基金

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。

(b)

New Standards, amendments and interpretations

to existing HKFRS that are not yet effective and

have not been early adopted by the Fund

Certain

new

standards,

amendments

and

interpretations to existing HKFRS (collectively,

the “Amendments”) have been published that

are mandatory for the Fund‟s accounting periods

commencing on or after 1 April 2011. Some of

the Amendments are relevant and applicable to

the Fund; however, they have not been early

adopted in these financial statements. The Fund

has commenced, but not yet completed, an

assessment of the impact of the applicable

Amendments on its results of operations and

financial positions. The Trustee is of the view

that the impact on the financial statements

would not be significant other than certain

additional disclosures.

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基金

營運所在的主要經濟環境的貨幣

(「功能貨幣」)計量。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.

35

海魚獎學基金




stated)

財務報表附註


2


2 Summary of significant accounting policies

(Continued)

2.2 外幣匯兌 (續)

2.2 Foreign currency translation (Continued)

(b) 交易及結餘

(b) Transactions and balances

外幣交易採用交易或項目重新計量

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綜

合收益表確認。

2.3 免息貸款

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 re-measured. 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 the statement of

comprehensive income.

2.3 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，但到期日由結算日貣少於 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 those

with 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

撥備。撥備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。撥備金額在綜合收

益表確認。

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 comprehensive income.

36

海魚獎學基金




stated)

財務報表附註


2


2.3 免息貸款(續)

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

撥備。撥備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。撥備金額在綜合收

益表確認。

2.4 財務資產

本基金將其財務資產分類為以下類

別：貸款及應收款，及持至到期日的

投資。分類視乎購入財務資產之目的

而定。管理層在初始確認時釐定財務

資產的分類。

2


(Continued)

2.3 Interest-free loans (Continued)

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


2.4 Financial assets

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.

(a) 持至到期日的投資

持至到期日的投資為有固定或可釐

定付款以及固定到期日的非衍生財

務資產，而信託人有明確意向及能力

持有至到期日。若基金將部分持至到

期日的投資出售，整個項目的投資將

受影響並重新分類為可供出售投資

項目。

(a) Held-to-maturity investments

Held-to-maturity investments are non-derivative

financial assets with fixed or determinable

payments and fixed maturities that the Trustee

has the positive intention and ability to hold to

maturity. If the Fund was to sell other than an

insignificant amount of held-to-maturity

investments, the whole category would be

tainted and reclassified as available for sale.

37

海魚獎學基金




stated)

財務報表附註

2



2


(Continued)

2.4 財務資產(續)

2.4 Financial assets (Continued)

(a) 持至到期日的投資(續)

持至到期日的投資列在非流動資產

內，但到期日由結算日貣少於 12 個

月者，則分類為流動資產。

(a) Held-to-maturity investments (Continued)

Held-to-maturity investments are included in

non-current assets, except for those with

maturities less than 12 months after the balance

sheet date; these are classified as current assets.

持至到期日的投資初步以公平值加

交易成本確認，其後利用實際利息法

按攤銷成本扣除減值撥備計量。當有

客觀證據證明有關投資工具發行商

有財政困難不能繳付合約所定的款

項時，即設定減值撥備。撥備金額為

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。撥備金額在綜合收益表確認。

Held-to-maturity investments are recognised

initially at fair value plus transaction costs and

subsequently measured at amortised cost using

the effective interest method, less provision for

impairment. A provision for impairment of the

investments is established when there is

objective evidence that the investment issuers

have a financial difficulty in paying the

contractual amounts.

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


(b) 貸款及應收款項

貸款及應收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。此等項目包括在流動資

產內，但若到期日由結算日貣計超過

12 個月者，則分類為非流動資產。

(b)

Loans and receivables

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 maturities greater than 12 months

after the balance sheet date.

38

海魚獎學基金




stated)

財務報表附註

2



2


(Continued)

(b) 貸款及應收款項(續)

(b)

貸款及應收款項在資產負債表內主

要分為「免息貸款」

、

「應收賬款」

、

「超

過 3 個月而 1 年內到期的銀行存款」

及「現金及現金等價物」。

Loans and receivables (Continued)

These are classified as non-current assets.

Loans and receivables are mainly classified as

“interest-free loans”, “accounts receivables”,

“bank deposits with maturities of more than

three months and within one year” and “cash

and cash equivalents” in the balance sheet.

本基金在每個結算日評估是否有客

觀證據證明某項財務資產或某組財

務資產經已減值。

The Fund assesses at each balance sheet date

whether there is objective evidence that a

financial asset or a group of financial assets is

impaired.

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銀行結存及

原到期日為三個月或以下的銀行存

款。

2.6 收益確認

Cash and cash equivalents include bank

balances and bank deposits with original

maturities of three months or less.

2.6 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 accruals

basis.

2.7 魚類統營處撥出之基金額

2.7

Capital allocated by the Fish Marketing

Organization

本基金將此等撥款在綜合收益表確

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.

39

海魚獎學基金




stated)

財務報表附註


3

財務及資金風險管理

3

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。

Financial and capital risks management

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免

息貸款，持至到期日的投資及銀行

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 the

interest-free loans, held-to-maturity investments

and deposits at banks.

有關免息貸款的應收款項，本基金

會對所有貸款人作個別還款評估。

對於每宗貸款的批核，本基金有政

策評估是否符合批核資格。

In respect of the interest-free loans receivables,

individual evaluations are performed on all

borrowers. For each loan granting, the Fund

has policy to assess the eligibility of the

granting.

40

海魚獎學基金




stated)

財務報表附註


3

財務及資金風險管理 (續)

3


(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)

除此之外，本基金為減低因對方違約

而產生的信貸風險，本基金有政策追

討過期欠款及對未能收回的款項作

特別撥備。信託人認為信貸風險頗

低。

Besides, in order to minimise the credit risk

resulting from counterparty default, the Fund

has policy to ensure that follow-up action is

taken to recover overdue debts and will make

specific provision for those balances which

cannot be recovered. In the opinion of the

Trustee, the credit risk is considered to be low.

來自流動資金和持至到期日的投資

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

貸級別的銀行及債券發行商。故此，

預期沒有重大信貸風險。

The credit risk on liquid funds and

held-to-maturity investments are limited because

the counterparties are banks and bonds issuers

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

債表內財務資產的賬面值。

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. Balance due within

12 months equal their carrying balances, as the

impact of discounting is not significant.

41

海魚獎學基金




stated)

財務報表附註

3



3


(Continued)

3.1 財務風險因素 (續)

3.1 Financial risk factors (Continued)

(c) 流動資金風險

於 2011 年 3 月 31 日，財務負債的到

期日分析如下：

2011

2010

少於一年

應付款項

31,324

28,324

(c) Liquidity risk

(d) 現金流量利率風險

(d)

除銀行存款外，本基金沒有其他重大

計息資產或負債。持至到期日的投資

是存有定息票據利率。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。

As at 31 March 2011, the maturity analysis of

the financial liabilities is as follows:

2011

2010

31,324

28,324

Less than one year

Accruals

Cash flow interest rate risk

Other than the bank deposits, the Fund has no

other significant interest-bearing assets and

liabilities.

The held-to-maturity investments

carry at a fixed coupon rate.

The Fund‟s

income

flows

and

operating

cash

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

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。

3.2 Fund risk management

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 the future operations. The Fund‟s overall

strategy remains unchanged from prior year.

本基金的資金是來自魚類统營處撥

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.

42

海魚獎學基金




stated)

財務報表附註

3



3


(Continued)

3.3 公平值估計

3.3 Fair value estimation

因本基金在資產負債表中沒有金融

工具以公允值計量，因此本基金沒有

按公允價值的計量架構披露公允值。

Fair value measurements by level of hierarchy

has not been stated as the Fund has no financial

instruments measured at fair value in the balance

sheet.

貸款及應收款和應付款的賬面值減

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。

The carrying value less impairment provision of

loans and receivables and payables are a

reasonable approximation of their fair values.

The fair value 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.

4

關鍵會計估算及判斷

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。

4

Critical accounting estimates and judgements

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.

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。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討論如下。

The Trustee 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 discussed below.

43

海魚獎學基金




stated)

財務報表附註

4

關鍵會計估算及判斷(續)


4

Critical accounting estimates and judgements

持至到期日的投資

Held-to-maturity investments

信託人依循香港會計準則 39「金融

工具：確認及計量」的指引，對有固

定或可釐定付款以及固定到期日的

非衍生財務資產作出分類。此項分類

需要作出重大判斷。在作出此項判斷

時，信託人會評估其持有該等投資至

其到期日的意向和能力。

The Trustee follows the guidance of Hong Kong

Accounting Standard 39 “Financial Instruments:

Recognition and Measurement” (“HKAS 39”)

on classifying non-derivative financial assets

with fixed or determinable payments and fixed

maturity as held-to-maturity. This classification

requires significant judgement. In making this

judgement, the Trustee evaluates its intention

and ability to hold such investments to maturity.

若信託人因為香港會計準則 39 所界

定的具體情況以外的其他原因而無

法持有此等投資至到期日，其需要將

整個類別重新分類為可供出售。此等

投資因此需要按公平值而非攤銷成

本計量。

If the Trustee fails to keep these investments to

maturity other than for specific circumstances as

explained in HKAS 39, it will be required to

reclassify the whole class as available-for-sale

financial assets.

The investments would

therefore be measured at fair value instead of

amortised cost.

44




財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

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

貸款及

的投資

應收款項

Held-to-maturity

Loans and

總計

investments

receivables

Total

資產 Assets

於 2011 年 3 月 31 日 31 March 2011

持至到期日的投資 (附註 6)

2,696,379

-

2,696,379

-

33,595

33,595

-

350,000

350,000

-

216,396

216,396

2,696,379

599,991

3,296,370

2,920,893

-

2,920,893

-

5,333

5,333

-

40,930

40,930

-

250,000

250,000

-

268,595

268,595

2,920,893

564,858

3,485,751

2011

2010

31,324

28,324

Held-to-maturity investments (Note 6)


超過 3 個月而 1 年內到期的銀行存款

Bank deposits with maturities of more than

three months and within one year

現金及現金等價物 (附註 8)

Cash and cash equivalents (note 8)

於 2010 年 3 月 31 日 31 March 2010

持至到期日的投資 (附註 6)

Held-to-maturity investments (Note 6)

免息貸款 (附註 7)

Interest-free loans (Note 7)


超過 3 個月而 1 年內到期的銀行銀行存款

Bank deposits with maturities of more than

three months and within one year

現金及現金等價物 (附註 8)

Cash and cash equivalents (Note 8)

金融負債 – 以攤銷成本值的其他金融負債

Financial liabilities - other financial liabilities at

liabilities

amortised

cost

amortisedatcost

liabilities

應付款項 - Accruals

45





6


在香港上市的投資，以攤銷成本值

2011

2010

1,663,061

2,422,359

1,033,318

498,534

2,696,379

2,920,893

Listed in Hong Kong, at amortised cost

非上市的投資，以攤銷成本值

Unlisted, at amortised cost

減：持至到期日投資的流動部分

(499,651)

(749,069)

Less: Current portion of held-to-maturity investments

非流動部分 Non-current portion

2,196,728

2,171,824

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，信貸風險的最高風險承擔為上述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.

46





7

免息貸款 Interest-free loans

2011

4 月 1 日結存 Balance at 1 April

本年度之還款 Repayments during the year

3 月 31 日結存 Balance at 31 March

減：免息貸款減值準備

2010

26,600

(5,600)

50,450

(23,850)

21,000

(21,000)

26,600

(21,000)

Less: Provision for impairment on interest-free loans

-

減：4 月 1 日累計攤銷

5,600

(267)

(1,641)

267

1,374

Less:Accumulated amortisation at 1 April

貸款攤銷溢價 Premium on amortisation of loans

3 月 31 日累計攤銷

-

(267)

-

5,333

(5,333)

Accumulated amortisation at 31 March

免息貸款 - 淨額 Interest-free loans - net

減：免息貸款流動部份

Less: Current portion of interest-free loans

非流動部份 Non-current portion

-

-

於 2011 年 3 月 31 日，沒有免息貸款（二零一零年：1,500 港元經已過期但並無減

值）經已過期但並無減值。本基金不持有任何作為質押的抵押品。

As at 31 March 2011, no interest-free loan (2010: HK$1,500 was past due but not impaired) was past

due and impaired. The Fund does not hold any collateral over these balances.

於 2011 年及 2010 年 3 月 31 日，免息貸款是以港元為單位。

The interest-free loans are denominated in Hong Kong dollars at 31 March 2011 and 2010.

在報告日期，信貸風險的最高風險承擔為上述應收款的公平值。

The maximum exposure to credit risk at the reporting date is the fair value of the receivables mentioned

above.

47

海魚獎學基金





8

現金及現金等價物 Cash and cash equivalents

銀行結餘及信貸風險的最高風險承擔

2011

2010

216,396

268,595

Bank balances and maximum exposure to credit risk

2011 年及 2010 年 3 月 31 日現金及現金等價物的賬面值是以港元為單位。

The carrying amount of cash and cash equivalents is denominated in Hong Kong dollars at 31 March

2011 and 2010.

9

基金 Funds

魚類統營處

撥出之基金額

(附註)

Capital allocated

by the Fish

Marketing

累積虧蝕

Organization

Accumulated

總額

deficit

Total

6,500,000

(2,618,800)

3,881,200

-

(423,773)

6,500,000

(3,042,573)

-

(192,381)

6,500,000

(3,234,954)

(Note)

2009 年 4 月 1 日結存 Balance at 1 April 2009

總綜合虧損 Total comprehensive loss

2010 年 3 月 31 日及 2010 年 4 月 1 日結存

Balance at 31 March 2010 and 1 April 2010

總綜合虧損 Total comprehensive loss

(423,773)

3,457,427

(192,381)

2011 年 3 月 31 日結存

Balance at 31 March 2011

3,265,046

附註 Note：

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。

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

of the Fund.

48

海魚獎學基金





10 營運活動所用的淨現金

Net cash used in operating activities

2011

本年度虧蝕 Deficit for the year

2010

(192,381)

(423,773)

(111,467)

(874)

(117,137)

(1,216)

(267)

(1,374)

調整：Adjustments for:

- 持至到期日的投資利息收入

Interest income on held-to-maturi

· web view投資活動的現金流量 cash flows from investing activities 已收利息 interest...

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