· Web view況漸趨普遍，魚統處的批銷量和佣金收益 catches by the local fishing...

魚類統營處年報2007-2008

1

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.

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.

觀塘魚類批發市場

Kwun Tong Wholesale Fish Market

香港仔魚類批發市場

Aberdeen 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。截至二零零八

年三月三十一日，該處僱用職員 218

人，其組織圖載於附錄 1。

魚統處由一個法定的魚類統營顧

問委員會提供意見。二零零七至零八財

政年度期間，魚類統營顧問委員會曾討

論多項重要的事宜，向魚統處提供意

見，包括魚統處的整體財政預算、魚統

處的一般業務運作和業績報告、魚類統

營處貸款基金的管理、打擊非法批銷海

魚的執法行動、以及推廣本地漁產品的

活動。該委員會的成員及職權範圍載於

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 2008, the

organization employed 218 staff. The organization chart

is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 2007-08 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

terms of reference of the Board are at Appendix 2.

4

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

Provision of marine fish wholesaling

facilities and services

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

為了協助推廣本

地漁產品，魚統處

轄下的魚產品加

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

bring local fisheries products to the local public

through its marketing network. The FMO also

promote 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 fishing

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。截至二零零八年三月三

十一日，該貸款基金的資本及累積盈餘

總額為 7,817 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 2008, the

Loan Fund’s capital and accumulated surplus

amounted to $78.17 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. It offers scholarship 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 currently has a capital of $6.5 million.

6

業績成果

PERFORMANCE AND ACHIEVEMENT

提供海魚批銷設施及服務

魚統處為約 400 名漁

民、110 名收魚商、

80 名批發商及 1,000

名買家提供批銷設施

及管理服務。在二零零七至零八年度，

一共有 41,925 公噸鮮海魚及 10,422 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、魚慈魚、魚倉魚、魚立魚及魷

魚，而主要活海魚品種包括石斑、黃魚立

魚倉及石蚌。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 400 fishermen, 110 fish collectors, 80

wholesalers and 1,000 buyers. In 2007-08, 41,925

tonnes of fresh marine fish and 10,422 tonnes of

live marine fish were sold through FMO wholesale

markets. The former mainly includes golden

threads, big-eyes, horse-heads, yellow croakers,

scads, pomfrets, seabreams and squids whereas the

latter includes groupers, pompanos and star

snappers. 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，

以配合魚商的營運需求。香港仔魚類批

發市場的改善工程已於 2008 年 3 月完

成，為市場用家提供更完善的市場設施

及環境。

During the year, the FMO continued to

improve its market facilities to cope with the

operational needs of fish traders. With the

completion of refurbishment of the Aberdeen

Wholesale Fish Market on 1 March 2008, upgraded

market facilities and better environment are

provided to market users.

完成改善工程後之香港仔魚類批發市場

Aberdeen Wholesale Fish Market after

改善工程後之活海魚商戶運作情況

Operation of live fish wholesalers after

7

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、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

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

market. 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.

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。自 2006 年 1 月，這三

個魚類批發市場已成功申請為「優質海

水認可計劃」下的「認可優質海水供應

商」及「優質海水標誌商戶」

，而魚統處

亦已經連續 2 年成功獲得「優秀表現」

獎項。年內，魚統處提供了 49,923 噸優

質海水潔淨海水給活魚批發商及運輸

商，每噸海水的售價為港幣二十五元。

The FMO continued to supply clean seawater

to the live fish wholesalers and transporters at its

wholesale fish markets at Aberdeen, Cheung Sha

Wan and Kwun Tong. The three markets have been

granted “Accredited Quality Seawater Supplier” and

"Quality Seawater Logo Holder" status under the

voluntary Quality Seawater Assurance Scheme

(QSAS) since January 2006. The FMO has also

been given the “Excellent Performance” award

under the scheme for two consecutive years. During

the year, the FMO supplied a total of 49,923 tonnes

of quality assured seawater to live fish traders and

transporters at $25 per tonne.

「優質海水認可計劃」證書頒授儀式

(QSAS) Annual Certificate Presentation Ceremory

「優質海水認可計劃」標誌

Promotion

of local

fisheries

Quality Seawater

Assurance

Scheme products

(QSAS) logo

8

推廣本地漁產品

The Fish Processing Centre, situated at the

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

銷售網絡及全新的〝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 113 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。

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 contemporary brand of the FMO – “Quality

Produce”. During the year, the FMO supplied

premium fisheries products, including dried,

salted, fresh and frozen products to 113 customers

including restaurants, supermarkets, hotels and

institutions like aged people’s homes.

漁產品加工情況

Processing fishery produce

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。

本地優質生曬乾貨

Local premium dried product

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

Arrangement (CEPA)”

Economic

Partnership

9

魚統處積極推廣漁農自然護理署所推行的「優質養

魚場計劃」之漁產品

Promotion of “Accredited Fish Farm Scheme” local

fisheries products launched by the AFCD

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，是聯同漁農自然護理署及蔬菜

統營處於 2008 年 1 月 12 至 13 日在旺角

花墟球場舉辦的「本地漁農美食迎春嘉

年華 2008」，以推廣本地優質的漁農產

品。該嘉年華會集合了超過 230 個攤位

售賣本地出產之優質漁農產品，吸引了

超過 12 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 2008”, which was jointly organized by

the AFCD, FMO and the Vegetable Marketing

Organization on 12-13 January 2008 to promote

local premium agricultural and fisheries products

at Fa Hui Park, Mongkok. There were over two

hundred and thirty booths selling local premium

agricultural and fisheries products. The event was

a great success, attracting more than 120,000

visitors.

「本地漁農美食迎春嘉年華 2008」海報

Poster of “Farmfest 2008”

「本地漁農美食迎春嘉年華 2008」開幕典禮

Opening ceremony of “Farmfest 2008”

10

此外，魚統處參加了在香港舉辦的

Moreover, the FMO took part in food fairs

「亞洲國際食品及飲料、酒店、餐廳及餐飲

設備、供應及服務展覽會 2007」和「美食

博覽 2007」

，以及在內地舉辦的「中國國

際漁業展覽會 2007」等食品展覽會，藉以

向本地、內地及海外人士推廣及宣傳本

地優質漁產品。

including “HOFEX 2007” and “Food Expo 2007” in

「亞洲國際食品及飲料、酒店、餐廳及餐飲設備、供

「美食博覽 2007」

應及服務展覽會 2007」 “HOFEX 2007”

Hong Kong, and the “China Fisheries and Seafood

Expo 2007” in the Mainland, through which local

premium fisheries products were publicized and

promoted to local, Mainland and overseas people.

“Food Expo 2007”

「中國國際漁業博覽會 2007」

“China Fisheries & Seafood Expo 2007”

11

另外，為推廣本地漁業的傳统文化

及發展，魚統處在香港仔魚類批發市場

內興建一所禮品店。有關工程在 2008 年

3 月展開，並在 2008 年 6 月完工。

To promote the traditional culture and

development of the local fisheries industry, the

FMO set up a souvenir shop at the Aberdeen Fish

Wholesale Market. The project commenced in

March 2008 and was completed in June 2008.

魚類統營處「禮品店」之外貌

Appearance of “FMO souvenir shop”

支援本地漁業

內地每年在南海實施兩個月的休漁

期。為了協助約 1,200 名受影響的拖網

及圍網漁民，魚類統營處貸款基金向他

們提供特別貸款，以協助他們渡過休漁

期及於休漁期後恢復作業作出準備。年

內向受影響漁民批出共 482 宗貸款，貸

款額合共 5,969 萬元。

魚類統營處「禮品店」之內部設計

Design of “FMO souvenir shop”

Supporting local fisheries

To

help

some

1,200

trawling

and

purse-seining fishermen affected by the annual

two-month fishing moratorium in the South China

Sea implemented by the Mainland authorities,

special 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. A total of 482 loans amounting to

$59.69 million was issued to affected fishermen

during the year.

12

此外，魚統處批出

普通貸款 11 宗

(102 萬元)予漁民

作生產用途，以及

批准 1 宗 130 萬元的特別貸款 (其中 65

萬元在本年度內發放)，協助一名漁民轉

型至深海圍網作業。

In addition, the FMO issued

11 normal loans ($1.02

million) to fishermen for

general

production

purposes, and approved one special loan of $1.3

million (of which $650,000 was issued to the

borrower during the year) to help a fisherman

switching to deep sea purse-seining.

海魚奬學基金發放獎助學金共 11

萬 9 千元予 13 名符合資格的學生，以及

撥出約 16 萬 1 千元，資助 25 位漁民參

加漁業課程，協助他們提升對各種可持

續發展作業的知識和技能。二零零七至

零八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。

A total of $119,000 in scholarships and grants

was awarded to 13 eligible students under the

Marine Fish Scholarship Fund. The Fund also

offered grants of some $161,000 to 25 fishermen to

pursue training courses aimed at upgrading their

knowledge and skills in various sustainable fisheries

operations. 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

2007-08 are at Appendices 5 to 10 respectively.

財政表現

二零零七至零八年度魚統處的財政

經營業務盈餘為 7,735,962 萬元。在扣

除向海魚奬學基金注資的 300 萬元後，

魚統處在本年度的淨盈餘為 4,735,962

萬元。有關的核數師報告、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刊載於附錄 11 至

16。

Financial performance

The FMO achieved an operating surplus of

$7,735,962 during 2007-08. After transferring

$3,000,000 to the Marine Fish Scholarship Fund,

FMO had a net surplus of $4,735,962 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

2007-08 are at Appendices 11 to 16 respectively.

13

2004-05 至 2007-08 年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits for

2004-05 to 2007-08

50

47.8

48.8

47.2

43.8

45

39

40

金額(百萬港元計) Amount(HKD Million)

39.5

37.5

36.2

35

30

25

20

15

11.6

11.3

10

4.8

7.7

5

0

04-05

05-06

06-07

07-08

年度 Year

總收益 Total income

總支出 Total expenses

盈餘/虧蝕 Net surpluses/deficits

14

2004-05 至 2007-08 年的鮮海魚全年批銷量

Fresh Marine FishThroughput for 2004-05 to

2007-08

44.9

45

44.5

44.2

批銷量(1000噸) Throughput(1000tonnes)

44

43.5

43

42.5

42

41.7

41.9

41.5

41

40.5

40

04-05

05-06

06-07

07-08

年度 Year

15

2004-05 至 2007-08 的活海魚全年批銷量

Live Marine FishThroughput for 2004-05 to

2007-08

16

14.3

批銷量(1000噸) Throughput(1000tonnes)

14

12

10.3

10.4

10

10.4

8

6

4

2

0

04-05

05-06

06-07

07-08

年度 Year

16

迎接未來

MEETING FUTURE CHALLENGES

由於南中國海漁業

Due to the decline in

資源日漸減少，以

fisheries resources in

及漁民在香港以外

the South China Sea

地方出售漁獲的情

and increasing sale of

況漸趨普遍，魚統處的批銷量和佣金收益 catches by the local fishing fleet outside Hong

將會繼續受壓。

Kong, there will be continuous pressure on the

FMO is 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，並繼續推進透過「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計劃。

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 for developing business relating to live

marine fish wholesaling activities. In addition, the

FMO

will

strengthen

the

development

and

promotion of local premium fisheries products and

continue to pursue its plan to expand 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、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

確保批銷活動在有秩序及環境衛生良好的

情況下進行。

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 to ensure that they are

conducted in an orderly manner in a hygienic

environment.

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

Sam Shing Street,

Sam Shing Estate, 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

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

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

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

26

7

海魚獎學基金 – 收支結算表

Marine Fish Scholarship Fund - Income and Expenditure Account

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 – 2007/2008 核數師報告

Fish Marketing Organization - Report of the Auditors 2007-2008

47

12

魚類統營處 – 2007/2008 資產負債表

Fish Marketing Organization - Balance Sheet 2007-2008

49

13

魚類統營處 – 2007/2008 收支結算表

Fish Marketing Organization - Income and Expenditure Account 2007-2008

51

14

魚類統營處 – 基金變動表

Fish Marketing Organization - Statement of Changes in Funds

53

15

魚類統營處 – 2007/2008 現金流量表

Fish Marketing Organization - Cash Flow Statement 2007-2008

54

16

魚類統營處 – 財務報表附註

Fish Marketing Organization - Notes to the Financial Statements

55

19

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

4 市場經理

4 Market Managers

3 助理經理

3 Assistant Managers

193 職員

193 Staffs

行政部

Headquarters

Administration Section

17 職員

17 Staffs

20

附錄二

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 2008 年 3 月 31 日] Membership [ as at 31 March 2008 ]

主席 Chairman

Ms. CHEUNG Siu-hing, J.P.

張少卿太平紳士

成員 Members

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

李國英議員

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

王敏幹博士

Mr. CHU Chun-yin, Benny

朱晉賢先生

Ms. HUI Mei-sheung, Tennessy

許美嫦女士

Dr. AU Wai-ting, Doris

歐慧婷博士

Ms. KUNG Yin-ha, Cecilia

龔燕霞女士

Ms. LEE Kwai-chun

李桂珍女士

Ms. WONG For-kam

黃火金女士

Mr. CHAN Wai-cheung

陳偉祥先生

Mr. YIK Kwok-leung, Andy

易國樑先生

21

成員（續）Members (Continued)

Mr. KEUNG Yin-man

姜彥文先生

Ms. CHAN Pui-yee, Kaney

陳佩儀女士

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. PANG Wah-kan

彭華根先生

Ms. AU Sin-lun, Catherine

區倩綸女士

22

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

($)

2004-2005

41,703

811,928,921

19.47

2005-2006

44,894

838,570,060

18.68

2006-2007

44,175

960,478,412

21.74

04/2007

05/2007

06/2007

07/2007

08/2007

09/2007

10/2007

11/2007

12/2007

01/2008

02/2008

03/2008

4,019

3,901

3,154

3,233

3,871

3,581

3,510

3,440

3,586

3,480

2,262

3,888

80,987,655

81,808,601

74,427,828

74,161,595

85,678,170

81,229,431

98,120,818

98,716,572

96,405,459

95,300,872

62,477,703

109,128,262

20.15

20.97

23.60

22.94

22.13

22.68

27.95

28.70

26.88

27.39

27.62

28.07

2007-2008

41,925

1,038,442,965

24.77

23

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

($)

2004-2005

14,288

749,153,373

52.43

2005-2006

10,334

646,283,898

62.54

2006-2007

10,390

598,740,864

57.63

04/2007

05/2007

06/2007

07/2007

08/2007

09/2007

10/2007

11/2007

12/2007

01/2008

02/2008

03/2008

904

914

801

853

1,169

874

869

792

807

799

780

860

49,156,681

50,144,879

47,879,980

47,852,904

70,370,988

51,508,195

51,193,335

44,347,552

45,147,311

45,253,529

48,017,090

48,977,863

54.38

54.86

59.78

56.10

60.20

58.93

58.91

55.99

55.94

56.64

61.56

56.95

2007-2008

10,422

599,850,306

57.56

24

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

本核數師已審核列載於附錄 6 至 10 海魚獎學基

金(「基金」)的財務報表，此財務報表包括於

二零零八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 Appendices 6 to 10, which comprise the

balance sheet as at 31 March 2008, and the

statement of income and expenditure, statement

of changes in funds and 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

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 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 control relevant to the

preparation and fair presentation of financial

statements that are free from material

misstatement, whether due to fraud or error;

selecting and applying appropriate accounting

policies; and making accounting estimates that

are reasonable in the circumstances.

核數師的責任

Auditor’s responsibility

本核數師的責任是根據我們的審核對該等財務

報表作出意見，並按照雙方同意的應聘條款僅

向信託人報告，除此之外本報告別無其他目

的。本核數師不會就本報告的內容向任何其他

人士負上或承擔任何責任。

Our responsibility is to express an opinion on

these financial statements based on our audit

and to report our opinion solely to you in

accordance with our agreed terms of

engagement and for no other purpose. We do

not assume responsibility towards or accept

liability to any other person for the contents of

this report.

本核數師已根據香港會計師公會頒佈的香港審

計準則進行審核。這些準則要求我們遵守道德

規範，並規劃及執行審核，以合理確定此等財

務報表是否不存有任何重大錯誤陳述。

We conducted our audit in accordance with

Hong Kong Standards on Auditing issued by

the Hong Kong Institute of Certified Public

Accountants. Those standards require that we

comply with ethical requirements and plan and

perform the audit to obtain reasonable

assurance as to whether the financial statements

are free from material misstatement.

(established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

25

獨立核數師報告

致海魚獎學基金的信託人(續)

(該基金乃根據香港法例第 291 章《海魚(統營)

條例》成立)

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEE OF THE MARINE

FISH SCHOLARSHIP FUND (Continued)

核數師的責任(續)

Auditor’s responsibility (Continued)

審核涉及執行程序以獲取有關財務報表所載金

額及披露資料的審核憑證。所選定的程序取決

於核數師的判斷，包括評估由於欺詐或錯誤而

導致財務報表存有重大錯誤陳述的風險。在評

估該等風險時，核數師考慮與貴基金編製及

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 control relevant to the

entity’s preparation 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 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

零八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盈餘及現金流量。

In our opinion, the financial statements give a

true and fair view of the state of affairs of the

Fund as at 31 March 2008 and of its surplus

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，二零零八年八月十九日

Hong Kong, 19 August 2008

(established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

26

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

As at 31 March

2008

2007

附註

Note

資產 ASSETS

非流動資產 Non-current assets

持至到期日的投資 Held-to-maturity investments

免息貸款 Interest-free loans

流動資產 Current assets


應收利息 Interest receivable

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

7

2,932,250

24,589

2,956,839

63,209

63,209

7

48,695

68,590

49,589

13,818

8

1,250,000

1,250,000

9

75,193

1,442,478

93,474

1,406,881

4,399,317

1,470,090

6,500,000

(2,122,958)

4,377,042

3,500,000

(2,030,910)

1,469,090

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

10

10

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

22,275

22,275

1,000

1,000

4,399,317

1,470,090

信託人 Trustee

張少卿（Signed）Miss CHEUNG Siu-hing

香港，二零零八年八月十九日

Hong Kong, 19 August 2008

附錄十的附註為本財務報表的整體部分。

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

27

附錄七

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

2008

2007

Note

收入 Income

魚類統營處的撥款 Fund from the Fish Marketing Organization

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

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

interest-free loans

免息貸款減值撥回 Written back of impairment on interest-free

loans

3,000,000

112,397

-

55,202

57,669

7

10,862

21,722

7

37,000

-

其他收入 Sundry income

1,250

3,216,711

79,391

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

(21,000)

(103,000)

(16,000)

(1,000)

(253,000)

(14,000)

(160,991)

(68,861)

held-to-maturity investments

(4,987)

-

-

(35,000)

免息貸款減值準備 Provision for impairment on interest-free

loans

7

銀行費用 Bank charges

(2,781)

(308,759)

本年度盈餘/(虧蝕) Surplus/(deficit) for the year

2,907,952



(371,861)

(292,470)

28

附錄八

Appendix 8

海魚獎學基金




基金變動表 STATEMENT OF CHANGES IN FUNDS

附註

Note

4 月 1 日結存 Balance at 1 April

本年度盈餘/(虧蝕) Surplus/(deficit) for the year

3 月 31 日結存 Balance at 31 March

10

2008

2007l

1,469,090

1,761,560

2,907,952

4,377,042



(292,470)

1,469,090

29

附錄九

Appendix 9

海魚獎學基金




現金流量表 CASH FLOW STATEMENT

截至三月三十一日止年度

Year ended 31 March

附註

2008

2007

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

11

2,806,129

(251,929)

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

已收利息 Interest received

112,827

60,535

購入持至到期日的投資 Purchases of held-to-maturity

investments

(2,937,237)

超過 3 個月而 1 年內到期的銀行存款提取淨額

-

220,000

Net 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

(2,824,410)

280,535

(18,281)

28,606

93,474

64,868

75,193

93,474

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 the beginning of the year

年終現金及現金等價物 Cash and cash equivalents

at the end of the year

9



30

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

1

一般資料

海魚獎學基金(「基金」)的財務報表是根據

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:

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 who

are 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) 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.

(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。

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。

財務報表的金額均以港元列報(除非另有說

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

Cheung Sha Wan Wholesale Vegetable Market,

Cheung Sha Wan, Kowloon.

八月十九日批准刊發。

These financial statements are presented in Hong

Kong dollars unless otherwise stated. These financial

statements have been approved for issue by the

Trustee on 19 August 2008.

重要會計政策摘要

2

明)。財務報表已經由信託人在二零零八年

2

General information

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。

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

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。

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。

(a)於二零零七年一月一日生效及有關

本基金的新準則及修訂

基金已在財務報表採納對本基金有

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香港財務準

則 7「金融工具：披露」

，及香港會

計準則 1「財務報表的呈報–資本披

露」的補充修訂。香港財務準則 7

引入了新的披露規定，以改善有關

金融工具的資料。此準則要求披露

有關金融工具所面對風險的定性及

定量的資料：包括有關信貸風險、

流動資金風險及市場風險的最低披

露，包括市場風險的敏感性分析。

香港會計準則 1 的修訂引進披露資

本的水平及管理。在採納香港財務

準則 7 及香港會計準則 1 的修訂，

除增加披露外，對基金的會計政策

沒有重大改變。


(Continued)

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.

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) New standard and amendment to published

standard which are relevant to the Fund

and effective from 1 January 2007

HKFRS 7 “Financial Instruments:

Disclosures”, and the complementary

amendment to HKAS 1 “Presentation of

Financial

Statements

Capital

Disclosures” are mandatory for the Fund’s

accounting period commencing on 1 April

2007 which the Fund has adopted in these

financial statements. HKFRS 7 introduces

new disclosures to improve the

information about financial instruments. It

requires the disclosure of qualitative and

quantitative information about exposure to

risks arising from financial instruments,

including specified minimum disclosures

about credit risk, liquidity risk and market

risk, including sensitivity analysis to

market risk. The amendment to HKAS 1

introduces disclosures about the level of

an entity’s capital and how it manages

capital. The adoption of HKFRS 7 and the

amendment to HKAS 1 does not result in

any significant change to the Fund’s

accounting policies other than certain

additional 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)

(b)仍未生效及基金並未提前採納的準

則、修訂及詮釋

香港會計師公會已經發佈一些準

則、修訂及詮釋(總稱「修訂」)，

基金必須於二零零八年或二零零九

年四月一日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


(Continued)

2.1 Basis of preparation (Continued)

(b) Standards, amendments and

interpretations to existing standards that

are not yet effective

Certain new standards, amendments and

interpretations to existing standards

(collectively, the “Amendments”) have

been published that are mandatory for the

Fund’s accounting period commencing

from 1 April 2008 or 2009. 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

position. The Trustee is of the view that

the impact on the financial statements will

not be significant other than certain

additional disclosures.

沒有重大影響。

2.2 外幣匯兌

(a)功能和列賬貨幣

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計

量(「功能貨幣」)。財務報表以港

幣呈報，港幣為本基金的功能及列

賬貨幣。

2.2 Foreign currency translation

(a) Functional and presentation currency

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 both the Fund’s

functional and presentation currency.

33

海魚獎學基金




stated)

財務報表附註


2.2 外幣匯兌(續)

(b)交易及結餘

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計

量(「功能貨幣」)。財務報表以港

幣呈報，港幣為本基金的功能及列

賬貨幣。

2.3 免息貸款

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。

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

金額在收支結算表確認。

2.2 Foreign currency translation (Continued)

(b) Transactions and balances

Foreign currency transactions are

translated into the functional currency

using the exchange rates prevailing at the

dates of the transactions.

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 income and

expenditure.

2.3 Interest-free loans

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.

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.

34

海魚獎學基金




stated)

財務報表附註


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。管理層在

初始確認時釐定財務資產的分類。

(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。信託人有明確意向及能力

持有至到期日。持至到期日的投資

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。

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虧損計量。

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。撥備金額在收支結算表確

認。

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) 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.

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.

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 statement of income and

expenditure.

35

海魚獎學基金




stated)

財務報表附註


2.4 財務資產(續)

(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起計

超過 12 個月者，則分類為非流動資

產。貸款及應收款項在資產負債表

內主要分為「免息貸款」、「應收利

息」

、「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」

。

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。

2.5 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。

2.6 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。

2.7 魚類統營處撥出之基金額

2.4 Financial assets (Continued)

(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.

These are classified as non-current assets.

Loans and receivables are mainly

classified as “interest-free loans”,

“interest receivable”, “bank deposits with

maturities of more than three months and

within one year” and “cash and cash

equivalents” in the balance sheet.

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 Cash and cash equivalents

Cash and cash equivalents include bank

balances and bank deposits with original

maturities of three months or less.

2.6 Revenue recognition

Interest income on bank deposits is recognised

on a time proportion basis using the effective

interest method.

2.7 Capital allocated by the Fish Marketing

Organization

本基金將撥款在收支結算表確認為收益

後便轉往「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

income and expenditure as income and then

transferred to the “capital allocated by the

Fish Marketing Organization”, which is used

to support the operation of the Fund.

36

海魚獎學基金




stated)

財務報表附註

3 財務風險管理


3 Financial risk management

3.1 財務風險因素

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、

公平值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。

(a)外匯風險

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。本基金在

香港營運。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。

(b)信貸風險

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

息貸款及持至到期日的投資。

有關免息貸款的應收款項，本基金

會對個別借款人的還款表現作出評

估。對於每宗貸款的批核，本基金

有政策去量度批核的資格。除此之

外，本基金會對那些未能還款作特

別撥備，而信託人認為此信貸風險

是十分之低。

3.1 Financial risk factors

The Fund’s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, liquidity risk and fair value and

cash flow interest 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) Foreign exchange risk

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 operates in Hong

Kong. 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 dollar

and no sensitivity analysis is performed

accordingly.

(b) Credit risk

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 and

held-to-maturity investments.

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.

Besides, the Fund 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.

37

海魚獎學基金




stated)

財務報表附註




3.1 財務風險因素 (續)

3.1 Financial risk factors (Continued)

(b)信貸風險(續)

(b) Credit risk (Continued)

來自流動資金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。

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。

(c)流動資金風險

The credit risk on liquid funds and

held-to-maturity investments are limited

because the counterparties are banks and

bonds issuers with high credit ratings

assigned by international credit-rating

agencies.

The maximum exposure to credit risk is

represented by the carrying amount of

each financial asset in the balance sheet.

(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。

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。

於 2008 年 3 月 31 日，財務負債的

到期日分析如下：

2008

Prudent liquidity risk management implies

maintaining sufficient bank deposits and

bank balances. In the opinion of the

Trustee, the Fund does not have any

significant liquidity risk.

The table below analyses the Fund’s

financial liabilities into relevant maturity

groupings based on the remaining period

at the balance sheet to the contractual

maturity date. The amounts disclosed in

the table are the contractual undiscounted

cash flows. Balances due within 12

months equal their carrying balances, as

the impact of discounting is not

significant.

As at 31 March 2008, the maturity

analysis of the financial liabilities is as

follows:

2007

少於一年

2008

2007

22,275

1,000

Less than one

year

應付款項

22,275

1,000

Accruals

38

海魚獎學基金




stated)

財務報表附註




3.1 財務風險因素 (續)

(d)現金流量及公平值利率風險

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。就信託人的意

見，現金流量及公平值利率風險頗

低。

於 2008 年 3 月 31 日，假若銀行存

款利率高出/低了 200 基點，而所有

其他因素維持不變，則本年度虧蝕

應低了/高出 25,000 港元(二零零七

年：26,000 港元)，這是因為銀行存

款的利息收入增加/減少所致。

3.2 資金風險管理

本基金的資金管理政策，是保障基金能

繼續營運以提供回報給基金。基金的整

體政策與往年比較維持不變。

3.3 公平值估計

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。

3.1 Financial risk factors (Continued)

(d) Cash flow and fair value interest rate risk

Other than the bank deposits, the Fund has

no significant interest-bearing assets or

liabilities.

The

held-to-maturity

investments carry at a fixed coupon rate.

The Fund’s income and operating cash

flows are substantially independent of

changes in market interest rates. In the

opinion of the Trustee, the exposure to

cash flow and fair value interest rate risk

is considered to be low.

As at 31 March 2008, if interest rates on

the bank deposits had been 200 basis

points higher/lower with all other

variables held constant, deficit for the

year would have been HK$25,000 (2007:

HK$26,000) lower/higher, as a result of

higher/lower interest income on the bank

deposits.

3.2 Capital risk management

The Fund’s objectives when managing capital

are to safeguard the Fund’s ability to continue

as a going concern in order to provide returns

for the Fund. The Fund’s overall strategy

remains unchanged from prior year.

3.3 Fair value estimation

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 purposes

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.

39

海魚獎學基金




stated)

財務報表附註

4 關鍵會計估算及判斷


4 Critical accounting estimates and judgements

估算和判斷會被持續評估，並根據過往經驗

和其他因素進行評價，包括在有關情況下相

信對未來事件的合理預測。

信託人對未來作出估算和假設。所得的會計

估算如其定義，很少會與其實際結果相同。

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。

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.

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.

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：

The Trustee follows the guidance of HKAS 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.

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。

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.

40




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:

Held-to-maturity

Loans and

investments

receivables

Total

持至到期日

貸款及

應收款項

總計

的投資

資產 Assets

於 2008 年 3 月 31 日 31 March 2008

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

銀行存款 (附註 8)

2,932,250

-

2,932,250

-

73,284

68,590

73,284

68,590

-

1,250,000

1,250,000

-

75,193

75,193

1,467,067

4,399,317

Bank deposits with maturities of more than

three months and within one year (Note 8)

現金及現金等價物 (附註 9)

Cash and cash equivalents (Note 9)

2,932,250

41





5

金融工具分類(續)Financial instruments by category (Continued)

Loans and

receivables

貸款及

應收款項

資產 Assets

於 2007 年 3 月 31 日 31 March 2007

免息貸款 (附註 7) Interest-free loans (Note 7)


超過 3 個月而 1 年內到期的

銀行存款 (附註 8)

112,798

13,818

1,250,000

Bank deposits with maturities of more than three

months and within one year (Note 8)

現金及現金等價物 (附註 9)

93,474

Cash and cash equivalents (Note 9)

1,470,090

Other

financial

liabilities

其他財務

負債

負債 Liabilities

於 2008 年 3 月 31 日 31 March 2008


22,275

於 2007 年 3 月 31 日 31 March 2007


1,000

42





6

持至到期日的投資 Held-to-maturity investments

在香港上市的投資，以攤銷成本值

Listed in Hong Kong, at amortised cost

非上市的投資，以攤銷成本值

2008

1,933,900

2007

-

998,350

-

2,932,250

-

Unlisted, at amortised cost

持至到期日的投資是以港元為單位。

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

7


2008

2007


本年度之還款 Repayments during the year

222,078

(87,376)

307,010

(84,932)


減：免息貸款減值準備

134,702

(56,000)

222,078

(93,000)

78,702

129,078

(16,280)

(38,002)

10,862

(5,418)

21,722

(16,280)

73,284

112,798

(48,695)

(49,589)

24,589

63,209

Less: Provision for impairment on interest-free loans

減：公平值及攤銷調整﹕

Less: Fair value adjustment and amortisation:


攤銷貸款利息收入 Interest income on

amortisation of loans


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

43





7

免息貸款 (續) Interest-free loans (Continued)

逾期少於四個月的免息貸款不被視為經已減值。於 2008 年 3 月 31 日，免息貸款 7,556 港元

(二零零七年：3,500 港元)經已過期但並無減值。此等款項涉及多個最近沒有拖欠還款記錄的

獨立借款人。本基金不持有任何作為質押的抵押品。免息貸款的逾期分析如下：

The interest-free loans that are less than four months past due are not considered impaired.

As at 31 March 2008, the interest-free loans of HK$7,556 (2007: HK$3,500) were past due but not

impaired.

of default.

These relate to a number of independent borrowers for whom there is no recent history

The Fund does not hold any collateral over these balances. The ageing analysis of

the interest-free loans is as follows:

逾期但未有減值 Ageing of past due but not impaired

四個月及以下 Up to 4 months

2008

2007

7,556

3,500

於 2008 年 3 日 31 日，沒有免息貸款是已减值(二零零七年：免息貸款 35,000 港元已經减值

及全數作出撥備 )。

As at 31 March 2008, no interest-free loans were impaired (2007: interest-free loans of HK$35,000

were impaired against which full provision had been made).

免息貸款减值撥備的變動如下：

Movements on the provision for impairment of interest free loans are as follows:

於 4 日 1 月 At 1 April

免息貸款減值撥備 Provision for impairment on

interest-free loans

免息貸款減值撥回 Written back of impairment on

interest-free loans

於 3 月 31 日 At 31 March

2008

2007

93,000

58,000

(37,000)

56,000

35,000

93,000

於 2008 年及 2007 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 dollar at 31 March 2008 and 2007.

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.

44

海魚獎學基金





8

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

超過 3 個月而 1 年內到期之銀行存款的實際年利率為 2.58 厘(二零零七年：3.82 厘)；此等存款

的平均到期日為 39 天(二零零七年：77 天)，及於 2008 年及 2007 年 3 月 31 日以港元為單位。

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

one year is 2.58% (2007: 3.82%) per annum; these deposits have an average maturity of 39 days

(2007: 77 days) and are denominated in Hong Kong dollar at 31 March 2008 and 2007.

9

現金及現金等價物 Cash and cash equivalents

2008

2007

銀行結餘 Bank balances

3 個月或以內到期的銀行存款 Bank deposits with

75,193

43,474

maturities of three months or less

75,193

50,000

93,474

75,193

93,474

信貸風險的最高風險承擔 Maximum exposure to

credit risk

在 2007 年，到期日於 3 個月或以內到期的銀行存款實際年利率為 2.31 厘；此等存款的平均到

期日為 16 天，及於 2008 年及 2007 年 3 月 31 日，現金及現金等價物的賬面值是以港元為單位。

In 2007, the effective interest rate on bank deposits with maturities of three months or less

was 2.31% per annum; this deposit had an average maturity of 16 days. The carrying

amount of cash and cash equivalents is denominated in Hong Kong dollar at 31 March 2008

and 2007.

45

海魚獎學基金





10

基金 Funds

Capital

allocated

by the

Fish Marketing

Organization

Accumulated

(deficit)/

(Note)

魚類統營處

撥出之基金額

(附註)

surplus

Total

累積(虧蝕)

/盈餘

總額

2006 年 4 月 1 日結存 Balance at 1 April 2006

本年度虧蝕 Defic

· Web view況漸趨普遍，魚統處的批銷量和佣金收益 catches by the local fishing...

Documents

Transcript of · Web view況漸趨普遍，魚統處的批銷量和佣金收益 catches by the local fishing...