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魚類統營處年報 2010-2011
2
抱負及使命
VISION AND MISSION
抱負
向本地捕魚
業及漁產貿
易商提供有
秩序及有效
率的海魚批銷制度和設施。
使命
以 專 業 精
神、盡心盡
力、殷勤有禮
及精益求精
的態度服務本地捕魚業及漁
產貿易商,使海魚的批銷在有
秩序及有效率的情況下進
行,從而使本港消費者有穩定
而持續的海魚供應。
Vision
To provide the
local fishing
industry and
fisheries trade sector an orderly
and efficient wholesale marketing
system and facilities for marine
fish.
Mission
To serve the
local fishing
industry and
fisheries trade
sector
with
professionalism,
dedication, courtesy and efficiency
to secure the orderly and efficient
marketing of marine fish and to
maintain a reliable and steady
supply of marine fish to local
consumers.
3
魚類統營處組織
OUR ORGANIZATION
魚類統營處(魚統處)最初根據「防
衛規例」於一九四五年成立,以協助戰後
漁民恢復生產,並提供有秩序和有效率之
海魚批銷服務,以發展漁業及改善漁民社
會及經濟狀況。其後於一九六二年實施的
香港法例第二九一章海魚(統營)條例,
為魚統處之成立及運作提供法定基礎。該
處分別在香港仔、筲箕灣、觀塘、長沙灣、
青山、大埔及西貢經營 7 個魚類批發市場,
為漁民、魚類批發商及買家提供有效率及
有秩序之批銷服務。
The Fish Marketing Organization (FMO) was
first established under the Defence Regulations in 1945
to assist in the post-war rehabilitation of the fishing
fleet and to provide facilities for the orderly and
efficient marketing of marine fish, whereby the
industry could be developed and the socio-economic
status of the fishing community be improved.
Subsequently the Marine Fish (Marketing) Ordinance,
Cap. 291, enacted in 1962, provides the legal
framework for the establishment and operation of the
FMO. The FMO now operates seven wholesale fish
markets located at Aberdeen, Shau Kei Wan, Kwun
Tong, Cheung Sha Wan, Castle Peak, Tai Po and Sai
Kung to provide efficient and orderly wholesale
marketing services to fishermen, fish wholesalers and
buyers.
長沙灣魚類批發市場
Cheung Sha Wan Wholesale Fish Market
青山魚類批發市場
Castle Peak Wholesale Fish Market
4
魚統處由統營處處
長領導,現時該職位
由漁農自然護理署
署長兼任。魚統處是
一個財政獨立的非牟利機構,並不屬公務
員體系。截至二零一一年三月三十一日,
該處僱用職員 202 人,其組織圖刊載於附
錄 1。
The FMO is headed by the
Director of Marketing, a
position currently held by
the Director of Agriculture,
Fisheries and Conservation. It is a self-financing,
non-profit making organization separate from the civil
service. As at 31 March 2011, the organization
employed 202 staff. The organization chart is at
Appendix 1.
魚統處由一個法定的魚類統營顧問委
員會提供意見。二零一零至一一財政年度
期間,魚類統營顧問委員會曾討論多項重
要的事宜,向魚統處提供意見,包括魚統
處的整體財政預算、魚統處的一般業務運
作和業績報告、魚類統營處貸款基金的管
理、打擊非法批銷海魚的執法行動、以及
推廣本地漁產品的活動。該委員會的成員
及功能刊載於附錄 2。
The FMO is advised by the statutory Fish
Marketing Advisory Board. During the 2010-11
financial year, the Board discussed and advised the
organization on a number of important issues including
the annual financial estimates of the FMO, general
business
operation
and
reports
of
the
FMO,
administration of the Fish Marketing Organization
Loan Fund, enforcement against illegal fish marketing
and activities for promoting local fisheries products.
The membership and functions of the Board are at
Appendix 2.
5
服務範圍
OUR SERVICES
提供海魚批銷設施及服務
魚統處透過在策略
性地點設立的魚類
批發市場為漁民、
魚類批發商及買家
提供交易設施,以及魚類批銷和會計等
服務。 魚統處以銷售海魚總值的 7%
(透過拍賣或議價方式批銷),或每 15
斤徵收 5 元 (透過直接銷售方式批銷)
的比率,向漁民或魚類批發商收取佣
金,作為提供服務的收費。
拍賣盤海魚批銷
Sale of marine fish by auction
Provision of marine fish wholesaling
facilities and services
Through
the
wholesale
markets
established
at
strategic
locations,
the
FMO provides fish trading facilities, fish wholesaling
and accounting services to fishermen, wholesalers and
buyers. The FMO charges fishermen or wholesalers
for the services provided either a commission of 7% of
the total value of fish sold through auction or
negotiation, or a rate of $5 per 15 catties for fish sold
through direct sales.
直銷盤海魚批銷
Direct sale of marine fish
活海魚批銷
Wholesaling of live marine fish
6
推廣本地漁產品
為了協助推廣本地
漁產品,魚統處轄
下的漁產品加工中
心發展優質漁產
品,並透過其銷售網絡將本地漁產品供
應給市民。另外,魚統處透過參加食品
展覽及組織宣傳活動,推廣本地的漁產
品。
Promotion of local fisheries products
To promote local fisheries
products, the FMO develops
quality fisheries products at
its fish processing centre and
brings local fisheries products to the local public
through its marketing network. The FMO also
promotes the marketing of local fisheries products
through participation in food fairs and organizing
publicity activities.
支援本地漁業
魚統處把所得盈餘都用於支援
本地漁業的發展,包括為漁民提供低息
貸款、改善市場服務和設施、為漁民及
漁民子弟提供訓練補助金和獎學金。
Supporting local fisheries
The FMO channels back its surplus earnings
to support the development of the local fishery
industry by way of providing low-interest loans to
fishermen, improving its markets‟ services and
facilities
and
providing
training
grants
and
scholarships for fishermen and their children.
魚統處於一九四六年成立魚類統
營處貸款基金,為漁民提供貸款作生產
及發展用途。截至二零一一年三月三十
一日,該貸款基金的資本及累積盈餘總
額為 8,140 萬元。
Since 1946, the FMO has set up the Fish
Marketing Organization Loan Fund to provide credit
assistance
to
fishermen
for
production
and
development purposes. As at 31 March 2011, the Loan
Fund‟s capital and accumulated surplus amounted to
$81.4 million.
此外,魚統處成立海魚獎學基
金,為漁民及魚類批銷業的人士、其子
弟、及擬投身該等行業的人士提供獎學
金及助學金,使他們可獲深造及訓練機
會。基金由受託人(統營處處長)管理,
並由一個法定的海魚獎學基金顧問委
員會諮議。現時基金的資本額為 650
萬元。
In addition, the FMO has set up the Marine
Fish Scholarship Fund to offer scholarships and grants
for the education and training of persons employed in
marine fisheries and fish marketing industries in Hong
Kong, their family members, and persons who wish to
enter marine fisheries and fish marketing industries in
Hong Kong. The Fund is administered by its Trustee
(the Director of Marketing) on the advice of the
statutory Marine Fish Scholarship Fund Advisory
Committee. The Fund currently has a capital of $6.5
million.
7
業績成果
PERFORMANCE AND ACHIEVEMENT
提供海魚批銷設施及服務
魚統處為約 500 名漁
民、90 名收魚商、106
名批發商及 1,400 名買
家提供批銷設施及管理
服務。在二零一零至一一年度,一共有 37,319
公噸鮮海魚及 8,683 公噸活海魚經魚統處的
魚類批發市場批銷,主要的鮮海魚品種包括
紅衫、木棉、馬頭、黃花、 魚、 魚、
魚及魷魚,而主要活海魚品種包括石斑、黃
及石蚌。經魚統處批銷的鮮海魚及活海
魚重量,價值及批發價格資料載於附錄 3 及
4。
Provision of marine fish wholesaling
facilities and services
The
FMO
provides
wholesaling facilities and
management services to
about 500 fishermen, 90
fish collectors, 106 wholesalers and 1,400 buyers. In
2010-11, 37,319 tonnes of fresh marine fish and 8,683
tonnes of live marine fish were sold through FMO
wholesale fish markets. The former mainly includes
golden thread, big-eyes, horse-head, yellow croaker,
scad, pomfret, seabream and squid whereas the latter
includes grouper, pompano and star snapper. Detailed
information on the throughput by quantity, value and
price of fresh and live marine fish is at Appendices 3
and 4.
年內,魚統處繼續改善市場設施,以
During the year, the FMO continued to improve
配合魚商的營運需求。青山魚類批發市場已 its market facilities to cope with the operational needs
於 2010 年 12 月底正式投入運作,為市場用 of fish traders. The new Castle Peak Wholesale Fish
家提供更完善的市場設施及環境。
Market was opened at the end of December in 2010,
providing upgraded market facilities and a better
environment to the market users.
青山魚類批發市場開幕典禮
Opening ceremony of Castle Peak Wholesale Fish Market
青山魚類批發市場的魚類拍賣運作情況
Operation situation of fish auction at Castle Peak Wholesale
Fish Market
8
為確保於香港仔、觀塘和長沙灣魚類批
發市場的活海魚批發活動在井然有序、衞生
和有效率的情況下運作,魚統處繼續提供包
括市場內的保安、批銷秩序、清潔、泊車、
交通安排和配售潔淨海水等的管理和相關
服務。此外,魚統處派員定期監察魚缸水的
水質和巡查活魚攤檔,以確保檔戶遵守飼養
活魚之有關規定及符合訂明的衞生標準。
To ensure that the live marine fish wholesaling
activities at the Aberdeen, Kwun Tong and Cheung
Sha Wan Wholesale Fish Markets are operated in an
orderly, hygienic and efficient manner, the FMO
continued to provide the necessary management and
related services including security, market order,
cleaning, parking, traffic management and sale of
clean seawater in the markets. Moreover, regular
monitoring of fish tank water quality and inspection of
live fish stalls were conducted to ensure their
compliance with fish keeping requirements and
prescribed hygiene standards.
此外,魚統處繼續在香港仔、觀塘和
長沙灣魚類批發市場為活魚批發商及運輸
商提供潔淨海水。年內,魚統處以收回成本
的原則提供了 43,242 噸潔淨海水給活魚批
發商及運輸商。
In addition, the FMO continued to supply clean
seawater to the live fish wholesalers and transporters
at the Aberdeen, Kwun Tong and Cheung Sha Wan
Wholesale Fish Markets. During the year, the FMO
supplied the total 43,242 tonnes of clean seawater to
live fish traders and transporters on the cost-recovery
basis.
香港仔魚類批發市場海水銷售處
Aberdeen Wholesale Fish Market Seawater Station
長沙灣魚類批發市場海水銷售處
Cheung Sha Wan Wholesale Fish Market Seawater Station
9
推廣本地漁產品
位於香港仔魚類批發市場的漁產品加
工中心,本年度繼續積極與業界合作,發展
優質本地漁產品及將這些產品推廣至本地
及內地市場。此外,中心亦與漁農自然護理
署合作,利用魚統處的銷售網絡及〝優質之
選〞品牌,推廣「優質養魚場計劃」及其漁
產品。年內,魚統處向 130 個客戶,包括餐
廳、酒樓、超級市場、酒店及老人院舍等供
應各類優質漁產品,產品包括乾貨、鹹鮮及
急凍貨品。
Promotion of local fisheries products
The Fish Processing Centre, situated at the
Aberdeen Wholesale Fish Market, continued its
mission of developing premium local fisheries
products and promoting these products to both the
local and Mainland markets in collaboration with the
industry during the year. The Centre also cooperated
with the Agriculture, Fisheries and Conservation
Department (AFCD) in promoting the “Accredited
Fish Farm Scheme” and its products through its
marketing network and using the brand of the FMO –
“Quality Produce”. During the year, the FMO supplied
premium fisheries products, including dried, salted,
fresh and frozen products to 130 customers including
restaurants, supermarkets, hotels and institutions like
aged people‟s homes.
江門市海洋與漁業局參觀香港仔魚類批發市場
Bureau of Ocean and Fisheries of Jiangmen Municipality
visited the Aberdeen Wholesale Fish Market
食物及衞生局人員到訪香港仔魚類批發市場
The officials from the Food and Health Bureau visited the
Aberdeen Wholesale Fish Market
另外,魚統處亦積極探討透過「內地與
香港關於建立更緊密經貿關係的安排」,將
本地漁產品供應至內地市場的機會。
Besides, the FMO has been actively exploring
the possibility of supplying local fisheries products to
the Mainland market under the “Mainland and Hong
Kong Closer Economic Partnership Arrangement
(CEPA)”
10
推廣「優質養魚場計劃」認證的本地漁產品
推廣「優質養魚場計劃」認證的本地漁產品
Promotion of local fisheries products accredited under the Promotion of local fisheries products accredited under the
“Accredited Fish Farm Scheme”
“Accredited Fish Farm Scheme”
魚統處組織及參與了多項宣傳活動,推
廣本地的漁產品。其中的一個主要活動是由
漁農自然護理署、魚統處及蔬菜統營處於
2011 年 1 月 7 至 9 日在旺角花墟公園聯合舉
辦的「本地漁農美食迎春嘉年華 2011」。該
嘉年華會集合了超過 280 個攤位售賣本地出
產之優質漁農產品,並吸引超過十九萬人次
參觀,反應十分理想。
The FMO organized and participated in various
publicity activities to promote local fisheries
products. One of the major events was “Farmfest
2011” jointly organized by the AFCD, FMO and the
Vegetable Marketing Organization on 7-9 January
2011 at Fa Hui Park, Mongkok. There were over two
hundred and eighty booths selling local premium
agricultural and fisheries products. The event was a
great success, attracting more than 190,000 visitors.
「本地漁農美食迎春嘉年華 2011」開幕典禮
Opening ceremony of “Farmfest 2011”
「本地漁農美食迎春嘉年華 2011」漁產品攤位
Fisheries Products booth in “Farmfest 2011”
11
此外,魚統處參加了在香港舉辦的「亞
太經濟合作組織研討會 2010」
、 「香港餐飲
展 2010」和「冬日美食 2010」,以及在國內
大連舉辦的「中國國際漁業博覽會」等食品
展覽會,藉以向本地、內地及海外買家推廣
及宣傳本地優質漁產品。
Moreover, the FMO took part in the food fairs
including “APEC Seminar 2010” , “Restaurant & Bar
2010” and “Winter Food Expo 2010” in Hong Kong,
and the “China Fishery & Seafood Expo” at Dalin in
the Mainland, through which local premium fisheries
products were publicized and promoted to local,
Mainland and overseas buyers.
「亞太經濟合作組織研討會 2010」
“APEC Seminar 2010”
魚類統營處到訪大連參加中國國際漁業博覽會
Fish Marketing Organization was invited to
participate in the China Fishery & Seafood Expo in
Dalin
「香港餐飲展 2010」
“Restaurant & Bar 2010”
「冬日美食 2010」
“Winter Food Expo 2010”
12
另外,為推廣本地漁業的傳統文化及發
展,魚統處在香港仔魚類批發市場內開設了
一所禮品店。店內銷售的禮品包括富有香港
漁業特色的手工藝品及模型,它們是由一些
社會企業精心製作的。而魚統處亦不斷推出
新產品,包括印有魚類圖案的 T 恤和變色杯。
To
promote
the
traditional
culture
and
development of the local fisheries industry, the FMO
sets up a souvenir shop at the Aberdeen Wholesale
Fish Market. The souvenirs include some handicrafts
and models with Hong Kong fishery features which
are made by some local Social Enterprises. The FMO
also offers new product items, including T-shirts and
colour-changing mugs with a fish design.
魚類統營處禮品店
FMO Gift shop
支援本地漁業
內地每年在南海實施休漁期。為了協助
約 1,200 名受影響的捕撈漁民,魚類統營處
貸款基金向他們提供特別貸款及額外貸
款,以協助他們渡過休漁期及於休漁期後恢
復作業作出準備。
魚類統營處禮品店精品琳琅滿目
FMO Gift shop offering a variety of high quality
products
Supporting local fisheries
To help some 1,200 capture fishermen affected
by the annual fishing moratorium in the South China
Sea implemented by the Mainland authorities, special
loans and extra loans were made available under the
FMO Loan Fund to help them tide over the period and
prepare for resumption of fishing after the moratorium.
13
年內向受休漁期影
During the year, a total of
響的漁民批出共 521
521 special and extra loans
宗特別及額外貸
amounting to $53.49 million
款,貸款總額為 5,349 萬元。另外,魚統處
were issued to fishermen
批出 6 宗貸款 (60 萬 8 千元)予漁民作一般生 affected by the fishing moratorium. In addition, the
產及發展用途。
FMO issued 6 loans totaling $608,000 to fishermen for
general production and development purposes.
海魚獎學基金發放獎助學金共 26 萬 1
千元予 17 名符合資格的學生,協助他們在
本地或海外的大學及本地中學修讀各類不
同的課程。二零一零至一一財政年度海魚獎
學基金的核數師報告、資產負債表、綜合收
益表、基金變動表、現金流量表及財務報表
附註分別刊載於附錄 5 至 10。
A total of $261,000 in scholarships and grants
was awarded to 17 eligible students under the Marine
Fish Scholarship Fund to assist them in studying
various courses at local and overseas universities and
senior secondary schools locally. The Report of the
Auditors, the Balance Sheet, the Statement of
Comprehensive Income, the Statement of Changes in
Funds, the Statement of Cash Flows and the Notes to
the
Financial
Statement
of
the
Marine
Fish
Scholarship Fund for the financial year 2010-11 are at
Appendices 5 to 10 respectively.
財政表現
二零一零至一一年度魚統處的經營業
務盈餘為 10,184,986 元。有關的核數師報
告、資產負債表、綜合收益表、基金變動表、
現金流量表及財務報表附註分別刊載於附
錄 11 至 16。
Financial performance
The FMO achieved an operating surplus of
$10,184,986 during 2010-11. The Report of the
Auditors, the Balance Sheet, the Statement of
Comprehensive Income, the Statement of Changes in
Funds, the Statement of Cash Flows and the Notes to
the Financial Statements for the financial year 2010-11
are at Appendices 11 to 16 respectively.
14
2006-07 至 2010-11 年的總收益、支出及盈虧
Total income, expenses and surpluses/deficits for
2006-07 to 2010-11
15
2006-07 至 2010-11 年的鮮海魚全年批銷量
Fresh Marine Fish Throughput for
2006-07 to 2010-11
16
2006-07 至 2010-11 的活海魚全年批銷量
Live Marine Fish Throughput for 2006-07 to
2010-11
17
迎接未來
MEETING FUTURE
CHALLENGES
____________________________________ ____________________________________
由於南中國海 漁業
Due to the intense
資源的競爭激烈,以
competition for fisheries
及漁民在香港 以外
resources in the South
地方出售漁獲 的情
China
Sea
and
況漸趨普遍,魚統處 increasing sale of catches by the local fishing fleet
的批銷量和佣金收益將會繼續受壓。
outside Hong Kong, there will be continuous
pressure on the FMO throughput and hence its
commission income.
面對挑戰,魚統處會繼續檢討魚類批
發市場的使用情況、精簡運作程序及提供
多元化服務和設施,以配合市場用家不斷
改變的需求和確保魚統處財政長遠穩定。
魚統處將會繼續在其轄下的批發市場內撥
出地方繼續發展與活海魚批銷活動有關的
業務。另外,魚統處將會加強發展及推廣
本地優質漁產品,並繼續探討透過「內地
與香港關於建立更緊密經貿關係的安排」
拓展內地市場網絡的機會。
The FMO will continue to review the
utilization of its wholesale fish markets, streamline
its operation and diversify its services as well as its
facilities with a view to coping with the changing
needs of market users and ensuring the long-term
financial viability of the Organization. The FMO
will continue to allocate space in its wholesale fish
markets for developing business relating to live
marine fish wholesaling activities. In addition, the
FMO will strengthen the development and the
promotion of local premium fisheries products and
continue to explore the possibility of expanding its
marketing network to the Mainland under “CEPA”.
魚統處會繼續與漁農自然護理署及香
港警務處採取聯合行動,打擊非法批銷海
魚的活動,減少有關非法活動所造成的環
境、衞生及治安問題。另外,魚統處亦會
加強對批發市場內的批銷活動的監管,以
確保批銷活動在有秩序及環境衞生良好的
情況下進行。
The Organization will continue to conduct the
joint operations with the AFCD and the Hong Kong
Police Force to combat illegal fish marketing
activities
with
a
view
to
minimising
the
environmental, hygiene and law and order problems
associated with such illegal activities. The FMO
will also strengthen the management of wholesaling
activities in its markets to ensure that they are
conducted in an orderly manner in a hygienic
environment.
18
魚類統營處魚類批發市場
Fish Marketing Organization Wholesale Fish Markets
魚類統營處總辦事處
Fish Marketing Organization
Headquarters
九龍荔枝角道 757 號
長沙灣蔬菜批發市場
Cheung Sha Wan Wholesale
Vegetable Market
757 Lai Chi Kok Road, Kowloon
電話 Tel : (852) 2387 8648
傳真 Fax : (852) 2725 3150
電郵 Email : [email protected]
長沙灣魚類批發市場
Cheung Sha Wan Wholesale Fish
Market
九龍長沙灣欽州街西 38 號
38 Yen Chow Street West,
Cheung Sha Wan, Kowloon.
電話 Tel : (852) 2307 8758
傳真 Fax : (852) 2307 8707
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
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, N.T.
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, N.T.
電話 Tel : (852) 2664 4208
傳真 Fax : (852) 2667 2322
電郵 Email : [email protected]
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
電郵 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.
19
附錄表 List of Appendices
Page (頁)
20
1
組織圖解
Organization Chart
2
魚類統營顧問委員會之成員及功能
Membership and Functions of the Fish Marketing Advisory Board
21
3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
Quantity, Value and Wholesale Price of Fresh Marine Fish Marketed through
Fish Marketing Organization Markets
23
4
經魚類統營處銷售之活海魚重量、價值及其批發價格
Quantity, Value and Wholesale Price of Live Marine Fish Marketed through
Fish Marketing Organization Markets
24
5
海魚獎學基金 – 核數師報告
Marine Fish Scholarship Fund - Report of the Auditors
25
6
海魚獎學基金 – 資產負債表
Marine Fish Scholarship Fund - Balance Sheet
28
7
海魚獎學基金 – 綜合收益表
Marine Fish Scholarship Fund – Statement of Comprehensive Income
29
8
海魚獎學基金 – 基金變動表
Marine Fish Scholarship Fund - Statement of Changes in Funds
30
9
海魚獎學基金 – 現金流量表
Marine Fish Scholarship Fund – Statement of Cash Flows
31
10
海魚獎學基金 – 財務報表附註
Marine Fish Scholarship Fund - Notes to the Financial Statements
32
11
魚類統營處 – 核數師報告
Fish Marketing Organization - Report of the Auditors
49
12
魚類統營處 – 資產負債表
Fish Marketing Organization - Balance Sheet
52
13
魚類統營處 – 綜合收益表
Fish Marketing Organization - Statement of Comprehensive Income
54
14
魚類統營處 – 基金變動表
Fish Marketing Organization - Statement of Changes in Funds
56
15
魚類統營處 – 現金流量表
Fish Marketing Organization – Statement of Cash Flows
57
16
魚類統營處 – 財務報表附註
Fish Marketing Organization - Notes to the Financial Statements
58
20
附錄一
Appendix 1
魚類統營處之組織圖解
The Organization Chart of the Fish Marketing Organization
統營處處長
Director of Marketing
魚類統營顧問委員會
Fish Marketing
Advisory Board
總經理
General Manager
市場營運部
Market Operations
Section
3 市場經理
3 Market Managers
5 助理經理
5 Assistant Managers
181 職員
181 Staffs
行政部
Headquarters
Administration Section
12 職員
12 Staffs
21
附錄二
Appendix 2
魚類統營顧問委員會之成員及功能
MEMBERSHIP AND FUNCTIONS OF
THE FISH MARKETING ADVISORY BOARD
一.
功能 Functions
委員會負責向行政長官及根據《海魚(統營)條例》第 9 條而設立的魚類統營處提供意見。
The board is responsible for advising the Chief Executive and the Fish Marketing Organization
established under Section 9 of the Marine Fish (Marketing) Ordinance.
二.
委員會成員 [截至 2011 年 3 月 31 日] Membership [ as at 31 March 2011 ]
主席 Chairman
Mr. WONG Chi-kong, Alan, J.P.
黃志光太平紳士
成員 Members
The Hon. CHAN Hak-kan
陳克勤先生
Mr. LI Kwok-ying, BBS, MH, J.P.
李國英太平紳士, BBS, MH
Ms. LEE Kwai-chun, MH
李桂珍女士, MH
Mr. CHEUNG Siu-keung
張少強先生
Mr. SO Shiu-shing
蘇炤成先生
Ms. AU Sin-lun, Catherine
區倩婨女士
Dr. AU Wai-ting, Doris
歐慧婷博士
Ms. CHAN Pui-yee, Kaney
陳佩儀女士
Ms. CHOW Muk- choi
周木彩女士
Ms. KUNG Yin-ha, Cecilia
龔燕霞女士
Mr. LAI Yau-shing
黎有勝先生
22
成員 (續)Members (Continued)
Mr. LI Tak-wah
李德華先生
Mr. PANG Wah-kan
彭華根先生
Mr. WONG For-kee
黃伙記先生
Mr. WONG Kam-lai
黃錦禮先生
Mr. YIK Kwok-leung, Andy
易國樑先生
23
附錄三
Appendix 3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH
MARKETED THROUGH FMO MARKETS
期間
重量(公噸)
價值 (元)
每千克平均價格(元)
Period
Quantity
(Tonne)
Value ($)
Average Price per kilogram
($)
2005-2006
44,894
838,570,060
18.68
2006-2007
44,175
960,478,412
21.74
2007-2008
41,925
1,038,442,965
24.77
2008-2009
41,637
1,110,866,409
26.68
2009/2010
41,589
1,145,003,898
27.53
04/2010
3,459
100,505,309
29.06
05/2010
06/2010
07/2010
08/2010
09/2010
10/2010
11/2010
12/2010
01/2011
3,447
3,011
2,887
3,528
3,201
3,074
3,190
3,382
2,681
104,968,641
93,109,941
92,182,927
103,906,966
96,359,883
93,445,896
97,761,424
99,225,560
89,268,019
30.45
30.92
31.93
29.45
30.10
30.40
30.65
29.34
33.30
02/2011
03/2011
2,131
3,328
70,623,428
104,481,474
33.14
31.39
2010/2011
37,319
1,145,839,468
30.70
24
附錄四
Appendix 4
經魚類統營處銷售之活海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF LIVE MARINE FISH
MARKETED THROUGH FMO MARKETS
期間
重量(公噸)
價值 (元)
每千克平均價格(元)
Period
Quantity
(Tonne)
Value ($)
Average Price per kilogram
($)
2005-2006
10,334
646,283,898
62.54
2006-2007
10,390
598,740,864
57.63
2007-2008
10,422
599,850,306
57.56
2008-2009
10,213
581,172,556
56.91
2009-2010
9,510
520,767,951
54.76
04/2010
685
30,246,296
44.16
05/2010
06/2010
07/2010
08/2010
09/2010
10/2010
11/2010
12/2010
01/2011
692
679
671
725
817
786
775
790
674
32,578,758
34,147,450
35,114,466
37,120,418
44,140,438
41,437,747
40,301,330
47,210,907
48,624,722
47.08
50.29
52.33
51.20
54.03
52.72
52.00
59.76
72.14
02/2011
03/2011
659
730
53,285,458
59,976,071
80.86
82.16
2010/2011
8,683
504,184,061
58.07
25
附錄五
Appendix 5
獨立核數師報告
致海魚獎學基金的信託人
(該基金乃根據香港法例第 291 章《海魚
(統營)條例》成立)
INDEPENDENT AUDITOR’S
REPORT
TO THE TRUSTEE OF THE MARINE FISH
SCHOLARSHIP FUND
(Established under the Marine Fish (Marketing)
Ordinance, Chapter 291)
本核數師已審計列載於附錄六至十海魚
獎學基金(「基金」)的財務報表,此財務
報表包括於二零一一年三月三十一日的
資產負債表與截至該日止年度的綜合收
益表、基金變動表和現金流量表,以及
主要會計政策概要及其他附註解釋資
料。
We have audited the financial statements of the
Marine Fish Scholarship Fund (the “Fund”) set out
on Appendices 6 to 10, which comprise the balance
sheet as at 31 March 2011, and the statement of
comprehensive income, statement of changes in
funds and statement of cash flows for the year then
ended, and a summary of significant accounting
policies and other explanatory information.
信託人就財務報表須承擔的責任
Trustee’s Responsibility
statements
香港法例第 291 章《海魚(統營)條例》規
定信託人須設存適當的賬目。信託人須
負責根據香港會計師公會頒佈的香港財
務報告準則編製財務報表,以令財務報
表作出真實而公平的反映,及落實信託
人認為編製財務報表所必要的內部控
制,以使財務報表不存在由於欺詐或錯
誤而導致的重大錯誤陳述。
The Marine Fish (Marketing) Ordinance, Chapter
for
the
financial
291, requires the Trustee to keep proper accounts.
The Trustee is responsible for the preparation of
these financial statements that give a true and fair
view in accordance with Hong Kong Financial
Reporting Standards issued by the Hong Kong
Institute of Certified Public Accountants, and for
such internal control as the Trustee determines is
necessary to enable the preparation of financial
statements that are free from material misstatement,
whether due to fraud or error.
核數師的責任
Auditor’s Responsibility
本核數師的責任是根據我們的審計對該
等財務報表作出意見,並按照雙方同意
的應聘條款僅向信託人報告,除此之外
本報告別無其他目的。本核數師不會就
本報告的內容向任何其他人士負上或承
擔任何責任。
Our responsibility is to express an opinion on these
financial statements based on our audit and to report
our opinion solely to you in accordance with our
agreed terms of engagement and for no other
purpose. We do not assume responsibility towards
or accept liability to any other person for the
contents of this report.
26
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)
(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。該等準則要求
我們遵守道德規範,並規劃及執行審
計,以合理確定財務報表是否不存有任
何重大錯誤陳述。
We conducted our audit in accordance with Hong
Kong Standards on Auditing issued by the Hong
Kong Institute of Certified Public Accountants.
Those standards require that we comply with ethical
requirements and plan and perform the audit to
obtain reasonable assurance about whether the
financial
statements
are
free
from
material
misstatement.
審計涉及執行程序以獲取有關財務報表
所載金額及披露資料的審計憑證。所選
定的程序取決於核數師的判斷,包括評
估由於欺詐或錯誤而導致財務報表存在
重大錯誤陳述的風險。在評估該等風險
時,核數師考慮與 貴基金編製財務報
表以作出真實而公平的反映相關的內部
控制,以設計適當的審計程序,但目的
並非對 貴基金內部控制的有效性發表
意見。審計亦包括評價信託人所採用會
計政策的合適性及作出的會計估計的合
理性,以及評價財務報表的整體列報方
式。
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on the auditor‟s judgement, including the
assessment of the risks of material misstatement of
the financial statements, whether due to fraud or
error.
In making those risk assessments, the
auditor considers internal control relevant to the
entity‟s preparation of financial statements that give
a true and fair view in order to design audit
procedures
that
are
appropriate
in
the
circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the entity‟s
internal control. An audit also includes evaluating
the appropriateness of accounting policies used and
the reasonableness of accounting estimates made by
the Trustee, as well as evaluating the overall
presentation of the financial statements.
本核數師相信,本核數師所獲得的審計
憑證能充足和適當地為我們的審計意見
提供基礎。
We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for
our audit opinion.
27
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)
(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
貴基金於二零一一年三月三十一日的事
務狀況,及 貴基金截至該日止年度的虧
蝕及現金流量。
In our opinion, the financial statements give a true
羅兵咸永道會計師事務所
執業會計師
(Signed)PricewaterhouseCoopers
香港,二零一一年八月十一日
Hong Kong, 11 August 2011
and fair view of the state of affairs of the Fund as at
31 March 2011 and of its deficit and cash flows for
the year then ended in accordance with Hong Kong
Financial Reporting Standards.
Certified Public Accountants
28
附錄六
Appendix 6
海魚獎學基金 MARINE FISH SCHOLARSHIP FUND
(除另有註明外,所有金額為港元)
(All amounts in Hong Kong dollars unless otherwise stated)
資產負債表 BALANCE SHEET
於三月三十一日
附註
As at 31 March
2011
2010
Note
資產 ASSETS
非流動資產 Non-current assets
持至到期日的投資 Held-to-maturity investments
流動資產 Current assets
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
2,196,728
2,171,824
6
7
499,651
33,595
350,000
749,069
5,333
40,930
250,000
8
216,396
1,099,642
268,595
1,313,927
3,296,370
3,485,751
9
6,500,000
6,500,000
9
(3,234,954)
3,265,046
(3,042,573)
3,457,427
31,324
3,296,370
28,324
3,485,751
總資產 Total assets
基金 FUNDS
魚類統營處撥出之基金額
Capital allocated by the Fish Marketing Organization
累積虧蝕 Accumulated deficit
總基金 Total funds
負債 LIABILITIES
流動及總負債 Current and total liabilities
應付款項 Accruals
總基金及負債 Total funds and liabilities
附錄十的附註為本財務報表的整體部分。
The notes on Appendix 10 are an integral part of these financial statements.
附錄六至十的財務報表已由信託人於二零一一年八月十一日批核。
The financial statements on Appendix 6 to 10 were approved by the Trustee on 11 August 2011
信託人(signed)Trustee
梁肇輝
LEUNG Siu-fai
(a)持至到期日的投資
香港 Hong Kong
(a) Held-to-maturity investments
29
附錄七
Appendix 7
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
(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
Year ended 31 March
附註
2011
2010
117,467
117,137
874
267
1,216
1,374
900
-
113,508
119,727
(29,000)
(245,000)
(16,000)
-
(27,000)
(278,000)
(14,000)
(216,837)
(14,314)
-
(4,549)
(1,575)
(3,114)
(305,889)
(543,500)
(192,381)
-
(423,773)
-
(192,381)
(423,773)
Note
收入 Income
持至到期日的投資利息收入
Interest income on held-to-maturity investments
銀行存款利息收入 Interest income on bank deposits
免息貸款攤銷溢價
7
Premium on amortisation of interest-free loans
其他收入 Sundry income
支出 Expenditure
核數師酬金 Auditors' remuneration
獎學金 Scholarships
助學金 Grants
資助漁民參加漁業培訓課程
Grants to fishermen for participating in fishing training courses
持至到期日的投資攤銷
Amortisation of held-to-maturity investments
銀行費用 Bank charges
本年度虧蝕 Deficit for the year
本年度其他綜合收益
Other comprehensive income for the year
本年度總綜合虧損
Total comprehensive loss for the year
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.
30
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
2011
2010
3,457,427
3,881,200
Note
4 月 1 日結存 Balance at 1 April
本年度總綜合虧損
9
(192,381)
(423,773)
Total comprehensive loss for the year
3 月 31 日結存 Balance at 31 March
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.
3,265,046
3,457,427
31
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
Year ended 31 March
附註
2011
2010
Note
營運活動所用的淨現金
Net cash used in operating activities
10
(282,075)
(513,601)
119,676
750,000
142,173
500,000
(539,800)
(499,250)
(100,000)
500,000
229,876
642,923
(52,199)
129,322
268,595
139,273
216,396
268,595
投資活動的現金流量 Cash flows from investing activities
已收利息 Interest received
持至到期日的投資收入
Proceeds from held-to-maturity investments
購入持至到期日的投資
Purchases of held-to-maturity investments
超過 3 個月而 1 年內到期的銀行存款(存放)/提取淨
額
Net (placement)/withdrawal of bank deposits with maturities of
more than three months and within one year
投資活動產生的淨現金
Net cash generated from investing activities
現金及現金等價物(減少)/增加
Net (decrease)/increase in cash and cash equivalents
年初現金及現金等價物
Cash and cash equivalents at beginning of the year
年終現金及現金等價物
8
Cash and cash equivalents at end of the year
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.
32
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
1
海魚獎學基金(「基金」)的財務報表
是根據香港法例第 291 章《海魚(統
營)條例》第 23(1)條的規定而編制。
基金成立目的是:
General information
The financial statements of the Marine Fish
Scholarship Fund (the "Fund") are prepared in
accordance with Section 23(1) of the Marine
Fish (Marketing) Ordinance, Cap. 291.
The
Fund was established for the following objects:
(a)為教育和培訓在香港從事海漁業
及魚類銷售業的人以及其家屬和
受養人而提供獎學金、資助金及
貸款;及
(a) the provision of scholarships, grants and
loans for the education and training of
persons who are employed in the marine
fisheries and fish marketing industries in
Hong
Kong
and
their
families
and
dependants; and
(b)為教育和培訓有意在香港投身海
漁業及魚類銷售業的人而提供獎
學金、資助金及貸款。
(b) the provision of scholarships, grants and
loans for the education and training of
persons who wish to enter the marine
fisheries and fish marketing industries in
Hong Kong.
本基金的地址為九龍長沙灣茘枝角
道 757 號長沙灣蔬菜批發市場。
The address of the Fund is 757 Lai Chi Kok
Road, Cheung Sha Wan Wholesale Vegetable
Market, Cheung Sha Wan, Kowloon.
除另有註明外,財務報表的金額均以
港元列報。財務報表已經由信託人在
二零一一年八月十一日批准刊發。
These financial statements are presented in
Hong Kong dollars unless otherwise stated.
These financial statements have been approved
for issue by the Trustee on 11 August 2011.
2
重要會計政策摘要
編制本財務報表採用的主要會計政
策載於下文。除另有說明外,此等政
策在所呈報的所有年度內貫徹應用。
2
Summary of significant accounting policies
The principal accounting policies applied in the
preparation of these financial statements are set
out below. These policies have been consistently
applied to all the years presented, unless
otherwise stated.
33
海魚獎學基金
(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
2
重要會計政策摘要(續)
NOTES TO THE FINANCIAL STATEMENTS
2
Summary of significant accounting policies
(Continued)
2.1 編制基準
本基金的財務報表是根據香港財務
報告準則(「香港財務準則」)及已按
照歷史成本法編制。
2.1 Basis of preparation
The financial statements of the Fund have been
prepared in accordance with Hong Kong
Financial Reporting Standards (“HKFRS”) and
under the historical cost convention.
編制符合香港財務準則的財務報表
需要使用若干關鍵會計估算。這亦需
要管理層在應用本基金會計政策過
程中行使其判斷。當涉及高度的判斷
或高度複雜性的範疇或涉及對財務
報表作出重大假設和估算的範疇時
會在附註 4 披露。
The preparation of financial statements in
conformity with HKFRS requires the use of
certain critical accounting estimates.
It also
requires management to exercise its judgement
in the process of applying the Fund‟s accounting
policies. The areas involving a higher degree
of judgement or complexity, or areas where
assumptions and estimates are significant to the
financial statements, are disclosed in note 4.
(a) 現有香港財務準則於二零一零年生
效的新準則、修訂及詮釋
(a)_ New
standards,
amendments
and
interpretations to existing HKFRS effective in
2010
香港會計師公會已經發佈多項對現
有香港財務的新準則、修訂及詮釋,
而基金必需於二零一零年四月一日
或以後開始之會計期間應用。此等新
的準則、修訂及詮釋與本基金的活動
無關,所以對基金的財務報表沒有影
響。
The Hong Kong Institute of Certified Public
Accountants has issued a number of new
standards, amendments and interpretations to
existing HKFRS which are mandatory for the
Fund‟s accounting year commencing on or after
1 April 2010. These new standards, amendments
and interpretations do not have any financial
impact on the Fund‟s financial statements since
they are not relevant or applicable to the Fund‟s
operation.
34
海魚獎學基金
(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
2
重要會計政策摘要(續)
NOTES TO THE FINANCIAL STATEMENTS
2
Summary of significant accounting policies
(Continued)
(b) 仍未生效而本基金亦無提早採納對
現有香港財務準則的新準則、修訂及
詮釋
香港會計師公會已經發佈多項對現
有香港財務準則的新準則、修訂及詮
釋(總稱「修訂」),基金必須於二零
一一年四月一日或以後開始之會計
期間應用那些對基金有關的修訂。本
基金沒有提前採用那些對本基金有
關及適合應用的修訂。本基金已經開
始,但未完成評估這些修訂對本基金
在營運及財務上的實質影響。但信託
人認為除了增加某些披露外,採納此
等準則或修訂對本基金的財務報表
沒有重大影響。
(b)
New Standards, amendments and interpretations
to existing HKFRS that are not yet effective and
have not been early adopted by the Fund
Certain
new
standards,
amendments
and
interpretations to existing HKFRS (collectively,
the “Amendments”) have been published that
are mandatory for the Fund‟s accounting periods
commencing on or after 1 April 2011. Some of
the Amendments are relevant and applicable to
the Fund; however, they have not been early
adopted in these financial statements. The Fund
has commenced, but not yet completed, an
assessment of the impact of the applicable
Amendments on its results of operations and
financial positions. The Trustee is of the view
that the impact on the financial statements
would not be significant other than certain
additional disclosures.
2.2 外幣匯兌
2.2 Foreign currency translation
(a) 功能和列賬貨幣
(a) Functional and presentation currency
本基金財務報表所列項目均以基金
營運所在的主要經濟環境的貨幣
(「功能貨幣」)計量。財務報表以港
幣呈報,港幣為本基金的功能及列賬
貨幣。
Items included in the financial statements of the
Fund are measured using the currency of the
primary economic environment in which the
Fund operates (“the functional currency”). The
financial statements are presented in Hong Kong
dollars, which is the Fund‟s functional and
presentation currency.
35
海魚獎學基金
(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
2
重要會計政策摘要(續)
2 Summary of significant accounting policies
(Continued)
2.2 外幣匯兌 (續)
2.2 Foreign currency translation (Continued)
(b) 交易及結餘
(b) Transactions and balances
外幣交易採用交易或項目重新計量
的估值日期的匯率換算為功能貨
幣。結算此等交易產生的匯兌盈虧以
及將外幣計值的貨幣資產和負債以
年終匯率換算產生的匯兌盈虧在綜
合收益表確認。
2.3 免息貸款
Foreign currency transactions are translated into
the functional currency using the exchange rates
prevailing at the dates of the transactions and
valuation where items are re-measured. Foreign
exchange gains and losses resulting from the
settlement of such transactions and from the
translation at year-end exchange rates of monetary
assets and liabilities denominated in foreign
currencies are recognised in the statement of
comprehensive income.
2.3 Interest-free loans
免息貸款為有固定或可釐定付款且
沒有在活躍市場上報價的非衍生財
務資產。此等款項包括在非流動資產
內,但到期日由結算日貣少於 12 個
月者,則分類為流動資產。
Interest-free loans are non-derivative financial
assets with fixed or determinable payments that
are not quoted in an active market. They are
included in non-current assets, except for those
with maturities less than 12 months after the
balance sheet date. These are classified as
current assets.
免息貸款額初步以公平值確認,其後
利用實際利息法按攤銷成本扣除減
值虧損計量。當有客觀證據證明本基
金將無法按免息貸款原有條款收回
所有款項時,即就貸出款項設定減值
撥備。撥備金額為資產賬面值與按實
際利率貼現的估計未來現金流量的
現值兩者的差額。撥備金額在綜合收
益表確認。
Interest-free loans are recognised initially at fair
value and subsequently measured at amortised
cost using the effective interest method, less
provision for impairment.
A provision for
impairment of interest-free loans is established
when there is objective evidence that the Fund
will not be able to collect all amounts due
according to the original terms of loans. The
amount of the provision for impairment is the
difference between the asset's carrying amount
and the present value of estimated future cash
flows, discounted at the effective interest rate.
The amount of the provision is recognised in the
statement of comprehensive income.
36
海魚獎學基金
(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
2
重要會計政策摘要(續)
2.3 免息貸款(續)
免息貸款額初步以公平值確認,其後
利用實際利息法按攤銷成本扣除減
值虧損計量。當有客觀證據證明本基
金將無法按免息貸款原有條款收回
所有款項時,即就貸出款項設定減值
撥備。撥備金額為資產賬面值與按實
際利率貼現的估計未來現金流量的
現值兩者的差額。撥備金額在綜合收
益表確認。
2.4 財務資產
本基金將其財務資產分類為以下類
別:貸款及應收款,及持至到期日的
投資。分類視乎購入財務資產之目的
而定。管理層在初始確認時釐定財務
資產的分類。
2
Summary of significant accounting policies
(Continued)
2.3 Interest-free loans (Continued)
Interest-free loans are recognised initially at fair
value and subsequently measured at amortised
cost using the effective interest method, less
provision for impairment. A provision for
impairment of interest-free loans is established
when there is objective evidence that the Fund
will not be able to collect all amounts due
according to the original terms of loans. The
amount of the provision for impairment is the
difference between the asset's carrying amount
and the present value of estimated future cash
flows, discounted at the effective interest rate.
The amount of the provision is recognised in the
statement of comprehensive income.
2.4 Financial assets
The Fund classifies its financial assets in the
following categories: loans and receivables and
held-to-maturity investments. The classification
depends on the purposes for which the financial
assets were acquired. Management determines
the classification of its financial assets at initial
recognition.
(a) 持至到期日的投資
持至到期日的投資為有固定或可釐
定付款以及固定到期日的非衍生財
務資產,而信託人有明確意向及能力
持有至到期日。若基金將部分持至到
期日的投資出售,整個項目的投資將
受影響並重新分類為可供出售投資
項目。
(a) Held-to-maturity investments
Held-to-maturity investments are non-derivative
financial assets with fixed or determinable
payments and fixed maturities that the Trustee
has the positive intention and ability to hold to
maturity. If the Fund was to sell other than an
insignificant amount of held-to-maturity
investments, the whole category would be
tainted and reclassified as available for sale.
37
海魚獎學基金
(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
2
重要會計政策摘要(續)
NOTES TO THE FINANCIAL STATEMENTS
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)
持至到期日的投資列在非流動資產
內,但到期日由結算日貣少於 12 個
月者,則分類為流動資產。
(a) Held-to-maturity investments (Continued)
Held-to-maturity investments are included in
non-current assets, except for those with
maturities less than 12 months after the balance
sheet date; these are classified as current assets.
持至到期日的投資初步以公平值加
交易成本確認,其後利用實際利息法
按攤銷成本扣除減值撥備計量。當有
客觀證據證明有關投資工具發行商
有財政困難不能繳付合約所定的款
項時,即設定減值撥備。撥備金額為
資產賬面值與按實際利率貼現的估
計未來現金流量的現值兩者的差
額。撥備金額在綜合收益表確認。
Held-to-maturity investments are recognised
initially at fair value plus transaction costs and
subsequently measured at amortised cost using
the effective interest method, less provision for
impairment. A provision for impairment of the
investments is established when there is
objective evidence that the investment issuers
have a financial difficulty in paying the
contractual amounts.
The amount of the
provision for impairment is the difference
between the asset's carrying amount and the
present value of estimated future cash flows,
discounted at the effective interest rate.
The
amount of the provision is recognised in the
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貣計超過
12 個月者,則分類為非流動資產。
(b)
Loans and receivables
Loans
and
receivables
are
non-derivative
financial assets with fixed or determinable
payments that are not quoted in an active
market.
They are included in current assets,
except for maturities greater than 12 months
after the balance sheet date.
38
海魚獎學基金
(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
2
重要會計政策摘要(續)
NOTES TO THE FINANCIAL STATEMENTS
2
Summary of significant accounting policies
(Continued)
(b) 貸款及應收款項(續)
(b)
貸款及應收款項在資產負債表內主
要分為「免息貸款」
、
「應收賬款」
、
「超
過 3 個月而 1 年內到期的銀行存款」
及「現金及現金等價物」。
Loans and receivables (Continued)
These are classified as non-current assets.
Loans and receivables are mainly classified as
“interest-free loans”, “accounts receivables”,
“bank deposits with maturities of more than
three months and within one year” and “cash
and cash equivalents” in the balance sheet.
本基金在每個結算日評估是否有客
觀證據證明某項財務資產或某組財
務資產經已減值。
The Fund assesses at each balance sheet date
whether there is objective evidence that a
financial asset or a group of financial assets is
impaired.
2.5 現金及現金等價物
2.5 Cash and cash equivalents
現金及現金等價物包括銀行結存及
原到期日為三個月或以下的銀行存
款。
2.6 收益確認
Cash and cash equivalents include bank
balances and bank deposits with original
maturities of three months or less.
2.6 Revenue recognition
銀行存款的利息收入是根據實際利
息法按時間比例入賬。
Interest income on bank deposits is recognised
on a time proportion basis using the effective
interest method.
其他收入是按應計基準確認。
Sundry income is recognised on an accruals
basis.
2.7 魚類統營處撥出之基金額
2.7
Capital allocated by the Fish Marketing
Organization
本基金將此等撥款在綜合收益表確
認為收益,然後轉往「魚類統營處撥
出之基金額」以用作支持基金的營
運。
The funding is recognised in the statement of
comprehensive income as income and then
transferred to the “capital allocated by the Fish
Marketing Organization”, which is used to
support the operation of the Fund.
39
海魚獎學基金
(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
3
財務及資金風險管理
3
3.1
財務風險因素
3.1 Financial risk factors
本基金的活動承受著多種的財務風
險:外匯風險、信貸風險、流動資
金風險及現金流量利率風險。本基
金的整體風險管理計劃專注於財務
市場的難預測性,並尋求儘量減低
對本基金財務表現的潛在不利影
響。
Financial and capital risks management
The Fund‟s activities expose it to a variety of
financial risks factors: foreign exchange risk,
credit risk, liquidity risk and cash flow interest
rate risk. The Fund‟s overall risk management
procedures focus on the unpredictability of
financial markets and seek to minimise potential
adverse
effects
on
the
Fund‟s
financial
performance.
(a) 外匯風險
(a) Foreign exchange risk
當未來商業交易及已確認資產和負
債的計值貨幣並非本基金的功能貨
幣,外匯風險便會產生。本基金因
沒有重大外幣計值的交易,故不會
承受重大外匯風險。信託人認為因
本基金的交易是以港元為主,故
此,基金承受很低的外匯風險及無
須作敏感性分析。
Foreign exchange risk arises where future
commercial transactions and recognised assets
and liabilities are denominated in a currency that
is not the Fund‟s functional currency. The Fund
is not exposed to material foreign exchange risk
as it has no significant transactions which are
denominated in foreign currency. In the opinion
of the Trustee, the Fund has minimal exposure
to the foreign exchange risk as the transactions
are mainly denominated in Hong Kong dollars
and no sensitivity analysis is performed.
(b) 信貸風險
(b)
Credit risk
本基金有政策控制及監察信貸風
險。本基金的信貸風險主要來自免
息貸款,持至到期日的投資及銀行
存款。
The Fund has policies in place for the control
and monitoring of its credit risk. The credit risk
of the Fund is primarily attributable to the
interest-free loans, held-to-maturity investments
and deposits at banks.
有關免息貸款的應收款項,本基金
會對所有貸款人作個別還款評估。
對於每宗貸款的批核,本基金有政
策評估是否符合批核資格。
In respect of the interest-free loans receivables,
individual evaluations are performed on all
borrowers. For each loan granting, the Fund
has policy to assess the eligibility of the
granting.
40
海魚獎學基金
(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
3
財務及資金風險管理 (續)
3
Financial and capital risks management
(Continued)
3.1 財務風險因素 (續)
3.1 Financial risk factors (Continued)
(b) 信貸風險 (續)
(b)
Credit risk (Continued)
除此之外,本基金為減低因對方違約
而產生的信貸風險,本基金有政策追
討過期欠款及對未能收回的款項作
特別撥備。信託人認為信貸風險頗
低。
Besides, in order to minimise the credit risk
resulting from counterparty default, the Fund
has policy to ensure that follow-up action is
taken to recover overdue debts and will make
specific provision for those balances which
cannot be recovered. In the opinion of the
Trustee, the credit risk is considered to be low.
來自流動資金和持至到期日的投資
的信貸風險十分有限,因為交易對方
是獲國際信貸評級機構評定為高信
貸級別的銀行及債券發行商。故此,
預期沒有重大信貸風險。
The credit risk on liquid funds and
held-to-maturity investments are limited because
the counterparties are banks and bonds issuers
which are with high credit ratings assigned by
international credit-rating agencies. As such, no
significant credit risk is anticipated.
信貸風險的最高風險承擔是資產負
債表內財務資產的賬面值。
The maximum exposure to credit risk is
represented by the carrying amount of each
financial asset in the balance sheet.
(c) 流動資金風險
(c) Liquidity risk
審慎的流動資金風險管理指維持充
足的銀行存款及銀行結存。信託人認
為本基金沒有重大的流動資金風險。
Prudent liquidity risk management implies
maintaining sufficient bank deposits and bank
balances. In the opinion of Trustee, the Fund
does not have any significant liquidity risk.
下表顯示本基金的財務負債按照相
關的到期組別,根據由結算日至合約
到期日的剩餘時間分析。在表內披露
的金額為合約性未貼現的現金流
量。在 12 個月內到期的結餘對貼現
計算的影響不大,故有關結餘相等於
其賬面值。
The table below analyses the Fund‟s financial
liabilities into relevant maturity groupings based
on the remaining period at the balance sheet to
the contractual maturity date. The amounts
disclosed in the table are the contractual
undiscounted cash flows. Balance due within
12 months equal their carrying balances, as the
impact of discounting is not significant.
41
海魚獎學基金
(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
3
財務及資金風險管理 (續)
NOTES TO THE FINANCIAL STATEMENTS
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
於 2011 年 3 月 31 日,財務負債的到
期日分析如下:
2011
2010
少於一年
應付款項
31,324
28,324
(c) Liquidity risk
(d) 現金流量利率風險
(d)
除銀行存款外,本基金沒有其他重大
計息資產或負債。持至到期日的投資
是存有定息票據利率。基金的收入和
營運現金流量基本上不受市場利率
波動所影響。故此,信託人認為現金
流量利率風險頗低及無須作敏感性
分析。
As at 31 March 2011, the maturity analysis of
the financial liabilities is as follows:
2011
2010
31,324
28,324
Less than one year
Accruals
Cash flow interest rate risk
Other than the bank deposits, the Fund has no
other significant interest-bearing assets and
liabilities.
The held-to-maturity investments
carry at a fixed coupon rate.
The Fund‟s
income
flows
and
operating
cash
are
substantially independent of changes in market
interest rates. Accordingly, in the opinion of the
Trustee, the exposure to cash flow interest rate
risk is considered to be low and no sensitivity
analysis is performed.
3.2 資金風險管理
本基金的資金管理政策,是保障基金
能繼續營運及提供足夠資金作未來
營運。基金的整體政策與往年比較維
持不變。
3.2 Fund risk management
The Fund‟s objectives when managing capital
are to safeguard the Fund‟s ability to continue as
a going concern and to have sufficient funding
for the future operations. The Fund‟s overall
strategy remains unchanged from prior year.
本基金的資金是來自魚類统營處撥
出之基金額及累積虧蝕。
The capital of the Fund comprises its capital
allocated by the Fish Marketing Organization
and accumulated deficit.
42
海魚獎學基金
(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
3
財務及資金風險管理 (續)
NOTES TO THE FINANCIAL STATEMENTS
3
Financial and capital risks management
(Continued)
3.3 公平值估計
3.3 Fair value estimation
因本基金在資產負債表中沒有金融
工具以公允值計量,因此本基金沒有
按公允價值的計量架構披露公允值。
Fair value measurements by level of hierarchy
has not been stated as the Fund has no financial
instruments measured at fair value in the balance
sheet.
貸款及應收款和應付款的賬面值減
去減值撥備,被假定接近其公平值。
作為披露目的,除非貼現計算的影響
不大,財務負債公平值的估計按未來
合約現金流量以本基金類似金融工
具可得的現有市場利率貼現計算。
The carrying value less impairment provision of
loans and receivables and payables are a
reasonable approximation of their fair values.
The fair value of financial liabilities for
disclosure purpose is estimated by discounting
the future contractual cash flows at the current
market interest rate that is available to the Fund
for similar financial instruments, unless the
effect of discounting is insignificant.
4
關鍵會計估算及判斷
估算和判斷會被持續評估,並根據過
往經驗和其他因素進行評價,包括在
有關情況下相信對未來事件的合理
預測。
4
Critical accounting estimates and judgements
Estimates and judgements are continually
evaluated and are based on historical experience
and other factors, including expectations of
future events that are believed to be reasonable
under the circumstances.
信託人對未來作出估算和假設。所得
的會計估算如其定義,很少會與其實
際結果相同。很大機會導致下個財政
年度的資產和負債的賬面值作出重
大調整的估算和假設討論如下。
The Trustee makes estimates and assumptions
concerning the future. The resulting accounting
estimates will, by definition, seldom equal the
related actual results. The estimates and
assumptions that have a significant risk of
causing a material adjustment to the carrying
amounts of assets and liabilities within the next
financial year are discussed below.
43
海魚獎學基金
(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
4
關鍵會計估算及判斷(續)
NOTES TO THE FINANCIAL STATEMENTS
4
Critical accounting estimates and judgements
持至到期日的投資
Held-to-maturity investments
信託人依循香港會計準則 39「金融
工具:確認及計量」的指引,對有固
定或可釐定付款以及固定到期日的
非衍生財務資產作出分類。此項分類
需要作出重大判斷。在作出此項判斷
時,信託人會評估其持有該等投資至
其到期日的意向和能力。
The Trustee follows the guidance of Hong Kong
Accounting Standard 39 “Financial Instruments:
Recognition and Measurement” (“HKAS 39”)
on classifying non-derivative financial assets
with fixed or determinable payments and fixed
maturity as held-to-maturity. This classification
requires significant judgement. In making this
judgement, the Trustee evaluates its intention
and ability to hold such investments to maturity.
若信託人因為香港會計準則 39 所界
定的具體情況以外的其他原因而無
法持有此等投資至到期日,其需要將
整個類別重新分類為可供出售。此等
投資因此需要按公平值而非攤銷成
本計量。
If the Trustee fails to keep these investments to
maturity other than for specific circumstances as
explained in HKAS 39, it will be required to
reclassify the whole class as available-for-sale
financial assets.
The investments would
therefore be measured at fair value instead of
amortised cost.
44
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 2011 年 3 月 31 日 31 March 2011
持至到期日的投資 (附註 6)
2,696,379
-
2,696,379
-
33,595
33,595
-
350,000
350,000
-
216,396
216,396
2,696,379
599,991
3,296,370
2,920,893
-
2,920,893
-
5,333
5,333
-
40,930
40,930
-
250,000
250,000
-
268,595
268,595
2,920,893
564,858
3,485,751
2011
2010
31,324
28,324
Held-to-maturity investments (Note 6)
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 (附註 8)
Cash and cash equivalents (note 8)
於 2010 年 3 月 31 日 31 March 2010
持至到期日的投資 (附註 6)
Held-to-maturity investments (Note 6)
免息貸款 (附註 7)
Interest-free loans (Note 7)
應收賬款 Accounts receivables
超過 3 個月而 1 年內到期的銀行銀行存款
Bank deposits with maturities of more than
three months and within one year
現金及現金等價物 (附註 8)
Cash and cash equivalents (Note 8)
金融負債 – 以攤銷成本值的其他金融負債
Financial liabilities - other financial liabilities at
liabilities
amortised
cost
amortisedatcost
liabilities
應付款項 - Accruals
45
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
2011
2010
1,663,061
2,422,359
1,033,318
498,534
2,696,379
2,920,893
Listed in Hong Kong, at amortised cost
非上市的投資,以攤銷成本值
Unlisted, at amortised cost
減:持至到期日投資的流動部分
(499,651)
(749,069)
Less: Current portion of held-to-maturity investments
非流動部分 Non-current portion
2,196,728
2,171,824
持至到期日的投資是以港元為單位。
Held-to-maturity investments are denominated in Hong Kong dollars.
在報告日期,信貸風險的最高風險承擔為上述持至到期日投資的賬面值。
The maximum exposure to credit risk at the reporting date is the carrying amount of held-to-maturity
investments.
46
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
7
免息貸款 Interest-free loans
2011
4 月 1 日結存 Balance at 1 April
本年度之還款 Repayments during the year
3 月 31 日結存 Balance at 31 March
減:免息貸款減值準備
2010
26,600
(5,600)
50,450
(23,850)
21,000
(21,000)
26,600
(21,000)
Less: Provision for impairment on interest-free loans
-
減:4 月 1 日累計攤銷
5,600
(267)
(1,641)
267
1,374
Less:Accumulated amortisation at 1 April
貸款攤銷溢價 Premium on amortisation of loans
3 月 31 日累計攤銷
-
(267)
-
5,333
(5,333)
Accumulated amortisation at 31 March
免息貸款 - 淨額 Interest-free loans - net
減:免息貸款流動部份
Less: Current portion of interest-free loans
非流動部份 Non-current portion
-
-
於 2011 年 3 月 31 日,沒有免息貸款(二零一零年:1,500 港元經已過期但並無減
值)經已過期但並無減值。本基金不持有任何作為質押的抵押品。
As at 31 March 2011, no interest-free loan (2010: HK$1,500 was past due but not impaired) was past
due and impaired. The Fund does not hold any collateral over these balances.
於 2011 年及 2010 年 3 月 31 日,免息貸款是以港元為單位。
The interest-free loans are denominated in Hong Kong dollars at 31 March 2011 and 2010.
在報告日期,信貸風險的最高風險承擔為上述應收款的公平值。
The maximum exposure to credit risk at the reporting date is the fair value of the receivables mentioned
above.
47
海魚獎學基金
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
8
現金及現金等價物 Cash and cash equivalents
銀行結餘及信貸風險的最高風險承擔
2011
2010
216,396
268,595
Bank balances and maximum exposure to credit risk
2011 年及 2010 年 3 月 31 日現金及現金等價物的賬面值是以港元為單位。
The carrying amount of cash and cash equivalents is denominated in Hong Kong dollars at 31 March
2011 and 2010.
9
基金 Funds
魚類統營處
撥出之基金額
(附註)
Capital allocated
by the Fish
Marketing
累積虧蝕
Organization
Accumulated
總額
deficit
Total
6,500,000
(2,618,800)
3,881,200
-
(423,773)
6,500,000
(3,042,573)
-
(192,381)
6,500,000
(3,234,954)
(Note)
2009 年 4 月 1 日結存 Balance at 1 April 2009
總綜合虧損 Total comprehensive loss
2010 年 3 月 31 日及 2010 年 4 月 1 日結存
Balance at 31 March 2010 and 1 April 2010
總綜合虧損 Total comprehensive loss
(423,773)
3,457,427
(192,381)
2011 年 3 月 31 日結存
Balance at 31 March 2011
3,265,046
附註 Note:
結存代表魚類統營處撥出之基金額以用作支持本基金的營運。
The balance represents capital allocated by the Fish Marketing Organization to support the operations
of the Fund.
48
海魚獎學基金
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
10 營運活動所用的淨現金
Net cash used in operating activities
2011
本年度虧蝕 Deficit for the year
2010
(192,381)
(423,773)
(111,467)
(874)
(117,137)
(1,216)
(267)
(1,374)
調整:Adjustments for:
- 持至到期日的投資利息收入
Interest income on held-to-maturi