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魚類統營處年報 2011-2012
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.
香港仔魚類批發市場
Aberdeen Wholesale Fish Market
筲箕灣魚類批發市場
Shau Kei Wan 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。截至二零一二年三月三十一日,
該處僱用職員 206 人,其組織圖載於附錄
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 2012, the organization
employed 206 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。二零一一至一二財政年度
期間,魚類統營顧問委員會曾討論多項重
要的事宜,向魚統處提供意見,包括魚統
處的整體財政預算、魚統處的一般業務運
作和業績報告、魚類統營處貸款基金的管
理、打擊非法批銷海魚的執法行動、以及
推廣本地漁產品的活動。該委員會的成員
及功能載於附錄 2。
The FMO is advised by the statutory Fish
Marketing Advisory Board. During the 2011-12
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
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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
processing
its
fish
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。截至二零一二年三月三十
一日,該貸款基金的資本及累積盈餘總
額為 8,291 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 2012, the Loan
Fund’s capital and accumulated surplus amounted to
$82.9 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 400 名漁
民、90 名收魚商、120
名批發商及 1,550 名
買家提供批銷設施及
管理服務。在二零一一至一二年度,一共有
35,336 公噸鮮海魚及 8,127 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、鰦魚、䱽
魚、鱲魚及魷魚,而主要活海魚品種包括石
斑、黃鱲䱽及石蚌。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, 90
fish collectors, 120 wholesalers and 1,550 buyers. In
2011-12, 35,336 tonnes of fresh marine fish and 8,127
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.
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.
8
此外,魚統處繼續在香港仔、觀塘和長
沙灣魚類批發市場為活魚批發商及運輸商
提供潔淨海水。年內,魚統處以收回成本的
原則向活魚批發商及運輸商提供了 49,809
噸潔淨海水。
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 a total of 49,809 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
觀塘魚類批發市場海水銷售處
Kwun Tong Wholesale Fish Market Seawater Station
推廣本地漁產品
Promotion of local fisheries products
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 140 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。
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 140 customers including
restaurants, supermarkets, hotels and institutions like
aged people’s homes.
9
國家質量監督檢驗檢疫總局-動植物檢疫監管司黃冠勝司
長及進出口食品安全局副局長林偉參觀香港仔魚類批發
市場
Mr. Huang Guansheng, Director General of the Department
of Supervision on Animal and Plant Quarantine and Mr. Lin
Wei, Deputy Director General of the Import & Export Food
Safety Bureau, General Administration of Quality
Supervision, Inspection and Quarantine visiting the
Aberdeen Wholesale Fish Market
Puente Asia 成員參觀香港仔魚類批發市場
Members of Puente Asia visiting 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)”
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”
10
魚統處組織及參與了多項宣傳活動,推
廣本地的漁產品。其中的一個主要活動是由
漁農自然護理署、魚統處及蔬菜統營處於
2011 年 12 月 30 日至 2012 年 1 月 2 日在旺
角花墟公園聯合舉辦的「本地漁農美食迎春
嘉年華 2012」
。該嘉年華會集合了超過 300
個攤位售賣本地出產之優質漁農產品,並吸
引超過二十八萬人次參觀,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 2012” jointly
organized by the AFCD, FMO and the Vegetable
Marketing Organization from 30 December 2011 to 2
January 2012 at Fa Hui Park, Mongkok. There were
over three hundred booths selling local premium
agricultural and fisheries products. The event was a
great success, attracting more than 280,000 visitors.
「本地漁農美食迎春嘉年華 2012」開幕典禮
「本地漁農美食迎春嘉年華2012」漁產品攤位
Opening ceremony of “Farmfest 2012”
Fisheries Products booth in “Farmfest 2012”
此外,魚統處參加了在香港舉辦的「世
界批發聯會 2011」、 「亞洲天然食品博覽
2011」和「香港餐飲展 2011」
,以及在國內
青島舉辦的「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 “World Union of Wholesale Markets
Conference 2011” , “The Natural Products Expo Asia
2011” and “Restaurant & Bar 2011” in Hong Kong,
and the “China Fisheries & Seafood Expo” at Qingdao
in the Mainland, through which local premium
fisheries products were publicized and promoted to
local, Mainland and overseas buyers.
11
「世界批發聯會 2011」
“WUWM Conference 2011”
魚類統營處到訪青島參加中國國際漁業博覽會
Fish Marketing Organization participating in the China
Fisheries & Seafood Expo in Qingdao
另外,為推廣本地漁業的傳统文化及發
展,魚統處在香港仔魚類批發市場內開設了
一所禮品店。店內銷售的禮品包括富有香港
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。而魚統處亦提供各類
產品,包括印有魚類圖案的 T 恤和變色杯。
「亞洲天然食品博覽 2011」
“The Natural Products Expo Asia 2011”
「香港餐飲展 2011」
“Restaurant & Bar 2011”
“Winter Food Expo 2010”
To
promote
the
traditional
culture
and
development of the local fisheries industry, the FMO
set up a souvenir shop at the Aberdeen Wholesale Fish
Market. The souvenirs include some handicrafts and
models with Hong Kong fishery features which are
made by some local Social Enterprises. The FMO also
offers various product items, including T-shirts and
colour-changing mugs with a fish design.
12
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
During the year, a total of
影響的漁民批出
646 special and extra loans
共 646 宗特別及額
amounting
to
$71.77
外貸款,貸款總額
million were issued to
為 7,177 萬元。另
fishermen affected by the
外,魚統處批出 4 宗貸款 (43 萬 4 千元)予漁 fishing moratorium. In addition, the FMO issued 4
民作一般生產及發展用途。
loans totaling $434,000 to fishermen for general
production and development purposes.
海魚獎學基金發放獎助學金共 19 萬 1
千元予 11 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。二零一一至一二財政年度海魚獎
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
附註分別載於附錄 5 至 10。
A total of $191,000 in scholarships and grants
was awarded to 11 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 2011-12 are at
Appendices 5 to 10 respectively.
財政表現
二零一一至一二年度魚統處的經營業
務盈餘為 8,612,235 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
$8,612,235 during 2011-12. 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 2011-12
are at Appendices 11 to 16 respectively.
14
2007-08 至 2011-12 年的總收益、支出及盈虧
Total income, expenses and surpluses/deficits for
2007-08 to 2011-12
15
2007-08 至 2011-12 的鮮海魚全年批銷量
Fresh Marine Fish Throughput for 2007-08 to
2011-12
16
2007-08 至 2011-12 的活海魚全年批銷量
Live Marine Fish Throughput for 2007-08 to
2011-12
17
迎接未來
MEETING FUTURE
CHALLENGES
____________________________________
由於南中國海 漁業
資源的競爭激烈,以
及漁民在香港 以外
地方出售漁獲 的情
況漸趨普遍,魚統處
的批銷量和佣金收益將會繼續受壓。此
外,在香港水域內禁止拖網捕魚措施將於
2012 年年底實施,近岸漁船經魚統處批銷
的海魚數量可能會因此受到影響。
____________________________________
Due
to
the
intense
competition for fisheries
resources in the South
China
Sea
and
increasing sale of catches by the local fishing fleet
outside Hong Kong, there will be continuous
pressure on the FMO throughput and hence its
commission income. Moreover, the banning of
trawling in Hong Kong waters will be implemented
at the end of 2012. As a result, the quantity of
marine fish sold through the FMO by the inshore
fishing vessels may be affected.
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”.
18
魚統處會繼續與漁農自然護理署及香
港警務處採取聯合行動,打擊非法批銷海
魚的活動,減少有關非法活動所造成的環
境、衞生及治安問題。另外,魚統處亦會
加強對批發市場內的批銷活動的監管,以
確保批銷活動在有秩序及環境衞生良好的
情況下進行。
The 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.
19
魚類統營處魚類批發市場
Fish Marketing Organization Wholesale Fish Markets
魚類統營處總辦事處
Fish Marketing Organization
Headquarters
九龍荔枝角道 757 號
長沙灣蔬菜批發市場
Cheung Sha Wan Wholesale
Vegetable Market
757 Lai Chi Kok Road, Kowloon
電話 Tel : (852) 2387 8648
傳真 Fax : (852) 2725 3150
電郵 Email : [email protected]
長沙灣魚類批發市場
Cheung Sha Wan Wholesale Fish
Market
九龍長沙灣欽州街西 38 號
38 Yen Chow Street West,
Cheung Sha Wan, Kowloon.
電話 Tel : (852) 2307 8758
傳真 Fax : (852) 2307 8707
電郵 Email : [email protected]
香港仔魚類批發市場
Aberdeen Wholesale Fish Market
香港仔石排灣道 102 號
102 Shek Pai Wan Road,
Aberdeen, Hong Kong.
電話 Tel : (852) 2552 8853
傳真 Fax : (852) 2552 3058
電郵 Email : [email protected]
筲箕灣魚類批發市場
Shau Kei Wan Wholesale Fish
Market
筲箕灣譚公廟道 37 號
37 Tam Kung Temple Road,
Shau Kei Wan, Hong Kong.
電話 Tel : (852) 2568 6312
傳真 Fax : (852) 2560 1664
電郵 Email : [email protected]
觀塘魚類批發市場
Kwun Tong Wholesale Fish Market
九龍油塘東源街 10 號
10 Tung Yuen Street,
Yau Tong, Kowloon.
電話 Tel : (852) 2775 5987
傳真 Fax : (852) 2709 3915
電郵 Email : [email protected]
青山魚類批發市場
Castle Peak Wholesale Fish Market
新界屯門第 44 區湖山路 101 號
101 Wu Shan Road,
Tuen Mun, New Territories.
電話 Tel : (852) 2450 6445
傳真 Fax : (852) 2450 8303
電郵 Email : [email protected]
大埔魚類批發市場
Tai Po Wholesale Fish Market
新界大埔三門仔漁安街 1 號
1 Yu On Street, Sam Mun Chai,
Tai Po, New Territories
西貢魚類批發市場
Sai Kung Wholesale Fish Market
新界西貢海傍街
Hoi Pong Street, Sai Kung, New
Territories
電話
傳真
電郵
電話
傳真
電郵
Tel : (852) 2664 4208
Fax : (852) 2667 2322
Email : [email protected]
Tel : (852) 2792 2735
Fax : (852) 2792 2735
Email : [email protected]
魚統處網頁 http://www.fmo.org.hk
FMO homepage
魚統處網頁提供每天各主要冰鮮海魚、活
The
海鮮的平均批發價及魚統處的最新資
wholesale prices of major fresh marine fish
訊。除此之外,該網頁亦載有魚統處的服
and live seafood as well as the latest news of
務資料及查詢熱線。
FMO
http://www.fmo.org.hk
homepage
provides
daily
the Organization. It also provides an enquiry
hotline and information on the services
provided by the Organization.
20
附錄表 List of Appendices
Page (頁)
21
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
22
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
24
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
25
5
海魚獎學基金 – 核數師報告
Marine Fish Scholarship Fund - Report of the Auditors
26
6
海魚獎學基金 – 資產負債表
Marine Fish Scholarship Fund - Balance Sheet
29
7
海魚獎學基金 – 綜合收益表
Marine Fish Scholarship Fund – Statement of Comprehensive Income
30
8
海魚獎學基金 – 基金變動表
Marine Fish Scholarship Fund - Statement of Changes in Funds
31
9
海魚獎學基金 – 現金流量表
Marine Fish Scholarship Fund – Statement of Cash Flows
32
10
海魚獎學基金 – 財務報表附註
Marine Fish Scholarship Fund - Notes to the Financial Statements
33
11
魚類統營處 – 核數師報告
Fish Marketing Organization - Report of the Auditors
52
12
魚類統營處 – 資產負債表
Fish Marketing Organization - Balance Sheet
55
13
魚類統營處 – 綜合收益表
Fish Marketing Organization - Statement of Comprehensive Income
57
14
魚類統營處 – 基金變動表
Fish Marketing Organization - Statement of Changes in Funds
59
15
魚類統營處 – 現金流量表
Fish Marketing Organization – Statement of Cash Flows
60
16
魚類統營處 – 財務報表附註
Fish Marketing Organization - Notes to the Financial Statements
61
21
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
1 高级經理
1 Senior Manager
4 市場經理
4 Market Managers
3 助理經理
3 Assistant Managers
177 職員
177 Staffs
行政部
Headquarters
Administration Section
20 職員
20 Staffs
22
附錄二
Appendix 2
魚類統營顧問委員會之成員及功能
MEMBERSHIP AND FUNCTIONS OF
THE FISH MARKETING ADVISORY BOARD
一.
功能 Functions
委員會負責向行政長官及根據《海魚(統營)條例》第 9 條而設立的魚類統營處提供意見。
The board is responsible for advising the Chief Executive and the Fish Marketing Organization
established under Section 9 of the Marine Fish (Marketing) Ordinance.
二.
委員會成員 [截至 2012 年 3 月 31 日] Membership [ as at 31 March 2012 ]
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, J.P.
陳克勤議員
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
23
成員 (續)Members (Continued)
Mr. CHUNG Kin-hong
鍾建康先生
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
Ms. LEE Ching-yee, Jenny
李靜怡女士
24
附錄三
Appendix 3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH
MARKETED THROUGH 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
($)
2006-2007
44,175
960,478,412
21.74
2007-2008
41,925
1,038,442,965
24.77
2008-2009
41,637
1,110,866,409
26.68
2009/2010
41,589
1,145,003,898
27.53
2010/2011
37,319
1,145,839,468
30.70
04/2011
3,306
109,723,477
33.18
05/2011
3,375
121,119,155
35.89
06/2011
2,792
101,908,302
36.50
07/2011
2,882
107,663,767
37.35
08/2011
3,373
118,208,815
35.05
09/2011
2,825
106,171,998
37.59
10/2011
2,963
122,341,465
41.28
11/2011
2,947
115,519,990
39.20
12/2011
2,766
113,176,401
40.92
01/2012
2,117
93,554,932
44.19
02/2012
2,758
116,465,892
42.23
03/2012
3,232
135,441,694
41.91
2011/2012
35,336
1,361,295,888
38.52
25
附錄四
Appendix 4
經魚類統營處銷售之活海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF LIVE MARINE FISH
MARKETED THROUGH FMO MARKETS
期間
重量(公噸)
價值 (元)
每千克平均價格(元)
Period
Quantity
(Tonne)
Value ($)
Average Price per kilogram
($)
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
2010/2011
8,683
504,184,061
58.07
04/2011
705
59,222,226
84.00
05/2011
672
56,598,101
84.21
06/2011
664
56,230,655
84.63
07/2011
647
56,720,420
87.66
08/2011
686
59,001,893
85.99
09/2011
769
60,577,660
78.77
10/2011
687
60,646,171
88.3
11/2011
687
61,292,797
89.19
12/2011
695
62,837,805
90.46
01/2012
641
61,071,922
95.35
02/2012
623
60,600,650
97.23
03/2012
651
62,921,826
96.63
2011/2012
8,127
717,722,126
88.31
26
附錄五
Appendix 5
獨立核數師報告
致海魚獎學基金的信託人
(該基金乃根據香港法例第 291 章《海魚
(統營)條例》成立)
INDEPENDENT AUDITOR’S
REPORT
TO THE TRUSTEE OF THE MARINE FISH
SCHOLARSHIP FUND
(Established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
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
報表包括於二零一二年三月三十一日的
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 2012, and the statement of
comprehensive income, the statement of changes in
funds and the 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
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 291,
requires the Trustee to keep proper accounts. The
Trustee is responsible for the preparation of financial
statements that give a true and fair view in accordance
with Hong Kong Financial Reporting Standards issued
by the 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.
27
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)
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。這些準則要求
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 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 貴基金的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.
28
獨立核數師報告
致海魚獎學基金的信託人
(該基金乃根據香港法例第 291 章《海魚
(統營)條例》成立)
INDEPENDENT AUDITOR’S
REPORT
TO THE TRUSTEE OF THE MARINE FISH
SCHOLARSHIP FUND
(Established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
意見
Opinion
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
貴基金於二零一二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 and
羅兵咸永道會計師事務所
執業會計師
(Signed) PricewaterhouseCoopers
香港,二零一二年八月十四日
Hong Kong, 14 August 2012
fair view of the state of affairs of the Fund as at 31
March 2012 and of the Fund’s deficit and cash flows
for the year then ended in accordance with Hong Kong
Financial Reporting Standards.
Certified Public Accountants
29
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
2012
2011
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
持至到期日的投資 Held-to-maturity investments
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
2,035,816
2,196,728
6
7
652,519
29,664
250,000
499,651
33,595
350,000
8
189,907
1,122,090
216,396
1,099,642
3,157,906
3,296,370
9
6,500,000
6,500,000
9
(3,373,418)
3,126,582
(3,234,954)
3,265,046
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
31,324
31,324
3,157,906
3,296,370
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二零一二年八月十四日批核。
The financial statements on Appendices 6 to 10 were approved by the Trustee on 14 August 2012.
信託人 (Signed)Trustee
黃志光 WONG Chi-kong
香港 Hong Kong
30
附錄七
Appendix 7
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
綜合收益表
STATEMENT OF COMPREHENSIVE INCOME
截至三月三十一日止年度
附註
Year ended 31 March
2012
2011
Note
收入 Income
持至到期日投資的利息收入
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
99,800
117,467
355
-
874
267
100,155
900
113,508
(29,000)
(191,000)
(16,794)
(29,000)
(245,000)
(16,000)
(14,314)
(1,825)
(238,619)
(1,575)
(305,889)
(138,464)
-
(192,381)
-
(138,464)
(192,381)
支出 Expenditure
核數師酬金 Auditor’s remuneration
獎學金 Scholarships
助學金 Grants
持至到期日投資的攤銷
6
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
本年度總綜合收益
Total comprehensive income for the year
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.
31
附錄八
Appendix 8
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
基金變動表 STATEMENT OF CHANGES IN FUNDS
附註
2012
2011
3,265,046
3,457,427
Note
4 月 1 日結存 Balance at 1 April
本年度總綜合收益
9
(138,464)
(192,381)
Total comprehensive income for the year
3 月 31 日結存 Balance at 31 March
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.
3,126,582
3,265,046
32
附錄九
Appendix 9
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
現金流量表 STATEMENT OF CASH FLOWS
截至三月三十一日止年度
附註
Year ended 31 March
2012
2011
Note
營運活動所用的淨現金
(221,825)
(282,075)
104,086
119,676
6
500,000
750,000
6
(508,750)
(539,800)
100,000
(100,000)
195,336
229,876
(26,489)
(52,199)
216,396
268,595
189,907
216,396
10
Net cash used in operating activities
投資活動的現金流量 Cash flows from investing activities
已收利息 Interest received
持至到期日的投資贖回收入
Proceeds from redemption of 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提取/(存放)
淨額
Net withdrawal/(placement) of bank deposits with maturities
of more than three months and within one year
投資活動產生的淨現金
Net cash generated from investing activities
現金及現金等價物淨減少
Net decrease 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
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.
33
附錄十
Appendix 10
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
(All amounts in Hong Kong dollars unless otherwise
stated)
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
1
一般資料
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:
1
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
人在二零一二年八月十四日批准刊
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 14 August 2012.
34
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要
(All amounts in Hong Kong dollars unless otherwise
stated)
2
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.
2.1 編制基準
2.1 Basis of preparation
本基金的財務報表是根據香港財務
報告準則(「香港財務準則」)及已按
照歷史成本法編制。
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) 現有香港財務報告準則於二零一一
年生效的新準則、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,而基金必需於二零一一年四
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。
(a)
New standards, amendments and interpretations
to existing HKFRS which are effective in 2011
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
2011.
These
new
standards,
amendments and interpretations do not have any
impact on the Fund’s financial statements since
they are not relevant to the Fund’s operation.
35
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
2.1 編制基準(續)
2.1 Basis of preparation (Continued)
(b) 仍未生效而本基金並無提早採納對
現有香港財務準則的新準則、修訂
及詮釋
(b)
New Standards, amendments and interpretations
to existing HKFRS that are not yet effective and
have not been early adopted by the Fund
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
零一二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。
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 2012.
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)
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。
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 the Fund’s functional and
presentation currency.
36
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
(All amounts in Hong Kong dollars unless otherwise
stated)
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)
外幣交易採用交易日期或項目重新
計量的估值日期的匯率換算為功能
貨幣。結算此等交易產生的匯兌盈
虧以及將外幣計值的貨幣資產和負
債以年終匯率換算產生的匯兌盈虧
在綜合收益表確認。
2.3 免息貸款
Transactions and balances
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,但到期日由結算日起少於 12
個月者,則分類為流動資產。
Interest-free loans are non-derivative financial
assets with fixed or determinable payments that
are not quoted in an active market. They are
included in non-current assets, except for 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。資產賬
面值予以削減,而撥備金額在綜合
收益表確認。
Interest-free loans are recognised initially at fair
value and subsequently carried 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 carrying amount of the asset is reduced and
the amount of the provision is recognised in the
statement of comprehensive income.
37
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
2.4 財務資產
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
2.4 Financial assets
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。
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。持至到期日的投資列
在非流動資產內,但到期日由結算
日起少於 12 個月者,則分類為流動
資產。
(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.
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。資產賬面值予以削減,而
Held-to-maturity investments are recognised
initially at fair value plus transaction costs and
subsequently carried 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
38
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
2.4 財務資產(續)
2.4 Financial assets (Continued)
(a) 持至到期日的投資(續)
(a)
撥備金額在綜合收益表確認。
Held-to-maturity investments (Continued)
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 carrying amount of
the asset is reduced and the amount of the
provision is recognised in the statement of
comprehensive income.
(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。本基金的貸款及應收款項在資
產負債表中由「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」所組成 (附註 2.3 及 2.5) 。
(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.
The Fund’s loans and
receivables
comprise
“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 (notes 2.3 and 2.5).
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.
39
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
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 金融資產(按攤銷成本值)減值
本基金於每個結算日評估是否存在
客觀證據證明某一金融資產或某一
金融資產組出現減值。只有當存在
客觀證據證明於因為首次確認資產
後發生一宗或多宗事件導致出現減
值(「損失事項」) ,而該宗(或該等)
損失事項對該項或該組金融資產的
估計未來現金流量構成的影響可以
合理估計,有關的金融資產或金融
資產組才算出現減值及產生減值虧
損。
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
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 Impairment of financial assets carried at
amortised cost
The Fund assesses at each balance sheet date
whether there is objective evidence that a
financial asset or group of financial assets is
impaired.
A financial asset or a group of
financial assets is impaired and impairment
losses are incurred only if there is objective
evidence of impairment as a result of one or
more events that occurred after the initial
recognition of the asset (a ‘loss event’) and that
loss event (or events) has an impact on the
estimated future cash flows of the financial asset
or group of financial assets that can be reliably
estimated.
減值虧損的證據可包括債務人或一
組債務人遇上嚴重財政困難、逾期
或拖欠償還利息或本金、債務人很
有可能破產或進行其他財務重組,
以及有可觀察數據顯示估計未來現
金流有可計量的減少,例如與違約
有相互關連的拖欠情況或經濟狀況
改變。
Evidence of impairment may include indications
that the debtors or a group of debtors is
experiencing significant financial difficulty,
default or delinquency in interest or principal
payments, the probability that they will enter
bankruptcy or other financial reorganization, and
where observable data indicate that there is a
measurable decrease in the estimated future cash
flows, such as changes in arrears or economic
conditions that correlate with defaults.
40
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
2.6 金融資產(按攤銷成本值)減值(續)
對於貸款及應收款類別,損失金額
乃根據資產賬面值與按金融資產原
實際利率貼現而估計未來現金流量
(不包括仍未產生的未來信用損失)
的現值兩者的差額計量。資產賬面
值予以削減,而損失金額則在綜合
收益表確認。
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
2.6 Impairment of financial assets carried at
amortised cost (Continued)
For loans and receivables category, the amount
of the loss is measured as the difference between
the asset’s carrying amount and the present value
of estimated future cash flows (excluding future
credit losses that have not been incurred)
discounted at the financial asset’s original
effective interest rate. The carrying amount of
the asset is reduced and the amount of the loss is
recognised in the statement of comprehensive
income.
如在後繼期間,減值虧損的數額減
少,而此減少可客觀地聯繫至減值
在確認後才發生的事件(例如債務人
的信用評級有所改善) ,則之前已確
認的減值虧損可在綜合收益表轉
回。
If, in a subsequent period, the amount of the
impairment loss decreases and the decrease can
be related objectively to an event occurring after
the impairment was recognised (such as an
improvement in the debtor’s credit rating), the
reversal of the previously recognised impairment
loss
is
recognised
in
the
statement
of
comprehensive income.
2.7 收益確認
銀行存款的利息收入是根據實際利
息法按時間比例入賬。
2.7 Revenue recognition
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 recognized on an accruals
basis.
41
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
2
重要會計政策摘要(續)
2.8 魚類統營處撥出之基金額
(All amounts in Hong Kong dollars unless otherwise
stated)
2
Summary of significant accounting policies
(Continued)
2.8 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.
3
財務及資金風險管理
3.1 財務風險因素
3
Financial and capital risks management
3.1 Financial risk factors
本基金的活動承受著多種的財務風
險:外匯風險、信貸風險、流動資
金風險及現金流量利率風險。本基
金的整體風險管理計劃專注於財務
市場的難預測性,並尋求儘量減低
對本基金財務表現的潛在不利影
響。
The Fund’s activities expose it to a variety of
financial risks factors: foreign exchange risk,
credit risk, liquidity risk and cash flow interest
rate risk. The Fund’s overall risk management
procedures focus on the unpredictability of
financial markets and seek to minimise potential
adverse
effects
on
the
Fund’s
financial
performance.
(a) 外匯風險
當未來商業交易以及已確認資產和
負債的計值貨幣並非本基金的功能
貨幣,外匯風險便會產生。本基金
因沒有重大外幣計值的交易,故不
會承受重大外匯風險。信託人認為
因本基金的交易是以港元為主,故
此,基金承受很低的外匯風險及無
須作敏感性分析。
(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
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.
42
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
3
財務及資金風險管理(續)
(All amounts in Hong Kong dollars unless otherwise
stated)
3
Financial and capital risks management
(Continued)
3.1 財務風險因素(續)
3.1 Financial risk factors (Continued)
(b) 信貸風險
(b)
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。
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, held-to-maturity investments
and deposits at banks.
有關免息貸款的應收款項,本基金
會對所有貸款人作出個別還款評
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。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。
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, 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.
43
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
3
(All amounts in Hong Kong dollars unless otherwise
stated)
財務及資金風險管理(續)
3
Financial and capital risks management
(Continued)
3.1 財務風險因素(續)
3.1 Financial risk factors (Continued)
(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
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
maintaining sufficient bank deposits and bank
balances. In the opinion of Trustee, the Fund
does not have any significant liquidity risk.
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.
於 2012 年 3 月 31 日,財務負債的
到期日分析如下:
2012
少於一年
應付款項
As at 31 March 2012, the maturity analysis of
the financial liabilities is as follows:
2011
2012
2011
31,324
31,324
Less than one year
31,324
31,324
(d) 現金流量利率風險
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。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。
Accruals
(d)
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.
44
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
3
財務及資金風險管理(續)
3. 2 資金風險管理
(All amounts in Hong Kong dollars unless otherwise
stated)
3
Financial and capital risks management
(Continued)
3.2 Fund risk management
本基金的資金管理政策,是保障基
金能繼續營運及提供足夠資金作未
來營運。基金的整體政策與往年比
較維持不變。
The Fund’s objectives when managing capital
are to safeguard the Fund’s ability to continue as
a going concern and to have sufficient funding
for future operations.
The Fund’s overall
strategy remains unchanged from prior year.
本基金的資金是來自魚類統營處撥
出之基金額及累積虧蝕。
The capital of the Fund comprises its capital
allocated by the Fish Marketing Organization
and accumulated deficit.
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
工具以三層架構計量,因此本基金
沒有按公允價值的計量架構披露公
允值。
Fair value measurement by level of hierarchy is
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
not disclosed as the Fund has no financial
instruments measured at fair value on the three
level hierarchy basis in the balance sheet.
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.
45
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
4
關鍵會計估算及判斷(續)
(All amounts in Hong Kong dollars unless otherwise
stated)
4
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。
Critical accounting estimates and judgements
(Continued)
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.
(a) 持至到期日的投資
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。
(a)
Held-to-maturity investments
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.
46
海魚獎學基金
(除另有註明外,所有金額為港元)
MARINE FISH SCHOLARSHIP FUND
財務報表附註
NOTES TO THE FINANCIAL STATEMENTS
4
關鍵會計估算及判斷(續)
(b) 免息貸款減值
本基金就免息貸款的收款能力作出
評估後對免息貸款作減值撥備。當
某些事件或環境變更顯示免息貸款
未必可以收回時,本基金即作出撥
備。本基金須判斷及估算來決定免
息貸款減值撥備。如期望的數值與
原本估值出現相差,差額會影響免
息貸款賬面值,而免息貸款減值會
在估算變更當年確認。
(All amounts in Hong Kong dollars unless otherwise
stated)
4
Critical accounting estimates and judgements
(Continued)
(b)
Impairment of interest free loans
The Fund makes provision for impairment of
interest free loans based on an assessment of the
recoverability
of
the
interest
free
loans.
Provisions are applied to interest free loans
where events or changes in circumstances
indicate that the balances may not be collectible.
The identification of impairment of interest free
loans requires the use of judgement and
estimates. Where the expectations are different
from the original estimates, such differences will
impact the carrying value of interest free loans
and impairment of interest free loans is
recognised in the year in which such estimates
have been changed.
47
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
財務報表附註 NOTES TO THE FINANCIAL STATEMENTS
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 2012 年 3 月 31 日 31 March 2012
持至到期日的投資 (附註 6)
Held-to-maturity investments (Note 6)
2,688,335
-
2,688,335
-
29,664
29,664
Bank deposits with maturities of more than
three months and within one year
-
250,000
250,000
現金及現金等價物 (附註 8)
Cash and cash equivalents (note 8)
-
189,907
189,907
2,668,335
469,571
3,157,906
2,696,379
-
2,696,379
應收賬款 Accounts receivables
-
33,595
33,595
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
-
350,000
350,000
現金及現金等價物 (附註 8)
-
216,396
216,396
2,696,379
599,991
3,296,370
2012
2011
31,324
31,324
應收賬款 Accounts receivables
超過 3 個月而 1 年內到期的銀行存款
於 2011 年 3 月 31 日 31 March 2011
持至到期日的投資 (附註 6)
Held-to-maturity investments (Note 6)
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
amortised cost
amortised
cost liabititlies
應付款項 - Accruals
48
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
財務報表附註 NOTES TO THE FINANCIAL STATEMENTS
6
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
Unlisted, at amortised cost
減:持至到期日的投資的流動部分
Less