· Web view年內本基金並無將任何按攤銷成本而非公允價值計量的金融資產重新分類（二零一二年︰無）。The Fund has not reclassified any financial

魚類統營處年報 2012-2013

2

抱負及使命

VISION AND MISSION

抱負

向本地漁業

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漁業及

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

the

provide

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

長沙灣魚類批發市場

Aberdeen Wholesale Fish Market

Cheung Sha Wan Wholesale Fish Market

4

魚統處由統營處處

The FMO is headed by

長領導，現時該職

the

Director

of

位由漁農自然護理

Marketing, a position

署署長兼任。魚統

currently held by the

處是一個財政獨立的非牟利機構，並不屬公 Director of Agriculture, Fisheries and Conservation.

務員體系。截至二零一三年三月三十一日， It is a self-financing, non-profit making

該處僱用職員 206 人，其組織圖載於附錄 1。 organization separate from the civil service. As at

31 March 2013, 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。二零一二至一三財政年度期

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 2012-13

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。

海魚批銷 - 拍賣盤

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.

海魚批銷 - 直銷盤

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。截至二零一三年三月三十一日，

該貸款基金的資本及累積盈餘總額為 8,388

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 2013, the

Loan Fund’s capital and accumulated surplus

amounted to $83.88 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 360

名漁民、90 名收

魚商、120 名批

發商及 1,630 名

買家提供批銷設施及管理服務。在二零一

二至一三年度，一共有 35,437 公噸鮮海魚

及 8,101 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 360 fishermen, 90

fish collectors, 120 wholesalers and 1,630 buyers. In

2012-13, 35,437 tonnes of fresh marine fish and

8,101 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 continues 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 are 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

48,962 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 48,962 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

長沙灣魚類批發市場海水銷售處

Aberdeen Wholesale Fish Market Seawater Station

Cheung Sha Wan 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、冰鮮及急凍貨品。

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魏傳忠副局長參觀香港仔

食物及衞生局局長高永文醫生,BBS,JP,參觀筲箕灣魚

魚類批發市場

類批發市場

Mr. Wei Zhuan-zhong, Deputy Secretary of the General

Dr. Ko Wing-man, BBS, JP, Secretary for Food and Health

Administration of Quality Supervision, Inspection, and

visiting the Shau Kei Wan Wholesale Fish Market

Quarantine 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)”

銷售「優質養魚場計劃」的本地漁產品

推廣「優質養魚場計劃」的本地漁產品

Sale of local fisheries products under the “Accredited Fish

Promotion

Farm Scheme”

“Accredited Fish Farm Scheme”

of

local

fisheries

products

under

the

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

2013 年 1 月 18 至 20 日在旺角花墟公園聯

合舉辦的「本地漁農美食迎春嘉年華

2013」

。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

十七萬人次參觀，營業額約為 625 萬元，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

2013” jointly organized by the AFCD, FMO and the

Vegetable Marketing Organization from 18 to 20

January 2013 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 170,000 visitors

with some $6.25 million sales value.

「本地漁農美食迎春嘉年華 2013」開幕典禮

「本地漁農美食迎春嘉年華2013」漁產品攤位

Opening ceremony of “Farmfest 2013”

Fisheries products booth in “Farmfest 2013”

此外，魚統處參加了在香港舉辦的「亞

洲海鮮展 2012」

、「美食博覽 2012」和「餐

飲設備展 2012」，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 “Asian Seafood Expo 2012”, “Food Expo

2012” and “Hofex 2012” in Hong Kong, and the

“China Fisheries & Seafood Expo” at Dalian in the

Mainland, through which local premium fisheries

products were publicized and promoted to local,

Mainland and overseas buyers.

11

「亞洲海鮮展 2012」

“ Asian Seafood Expo 2012”

「美食博覽 2012」

“ Food Expo 2012”

魚類統營處到訪大連參加「中國國際漁業博覽會」

「餐飲設備展 2012」

Fish Marketing Organization participating in the

“ Hofex 2012”

“China Fisheries & Seafood Expo” in Dalian

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。

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

魚類統營處禮品店精品琳琅滿目

FMO souvenir shop

FMO souvenir shop offering a variety of high quality

products

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。

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

影響的漁民批出

共 328 宗特別貸

款，貸款總額為

6,172 萬元。另外，魚統處批出 2 宗貸款

(129 萬元)予漁民作一般生產及發展用途。

During the year, a total

of 328 special loans

amounting to $61.72

million were issued to

fishermen affected by the fishing moratorium. In

addition, the FMO issued 2 loans totaling $1.29

million to fishermen for general production and

development purposes.

海魚獎學基金發放獎助學金共 34 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。二零一二至一三財政年度海魚

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 $341,000 in scholarship 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

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 2012-13 are

at Appendices 5 to 10 respectively.

財政表現

二零一二至一三年度魚統處的經營業

務盈餘為 10,989,010 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

$10,989,010 during 2012-13. 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

2012-13 are at Appendices 11 to 16 respectively.

14

2008-09 至 2012-13 年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits for

2008-09 to 2012-13

15

2008-09 至 2012-13 的鮮海魚全年批銷量

Fresh Marine Fish Throughput for 2008-09 to

2012-13

16

2008-09 至 2012-13 的活海魚全年批銷量

Live Marine Fish Throughput for 2008-09 to

2012-13

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已於 2012 年年

底實施，近岸漁船經魚統處批銷的海魚數

量因而略受影響。

Due to the intense

competition

for

fisheries resources in

the South China Sea

and increasing sale of catch 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

has

been

implemented since the end of 2012. As a result, the

quantity of marine fish sold through the FMO by the

inshore fishing vessels has been slightly 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 the

“Mainland and Hong Kong Closer Economic

Partnership Arrangement”.

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 and 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


香港仔魚類批發市場

Aberdeen Wholesale Fish Market

香港仔石排灣道 102 號

102 Shek Pai Wan Road,

Aberdeen, Hong Kong.

電話 Tel : (852) 2552 8853

傳真 Fax : (852) 2552 3058


筲箕灣魚類批發市場

Shau Kei Wan Wholesale Fish

Market

筲箕灣譚公廟道 37 號

37 Tam Kung Temple Road,

Shau Kei Wan, Hong Kong.

電話 Tel : (852) 2568 6312

傳真 Fax : (852) 2560 1664

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


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


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.

電話 Tel : (852) 2664 4208

傳真 Fax : (852) 2667 2322


西貢魚類批發市場

Sai Kung Wholesale Fish Market

新界西貢海傍街

Hoi Pong Street, Sai Kung, New

Territories.

電話 Tel : (852) 2792 2735

傳真 Fax : (852) 2792 2735


魚統處網頁 http://www.fmo.org.hk

FMO homepage

魚統處網頁提供每天各主要冰鮮海魚、活海鮮的平

The FMO homepage provides daily wholesale

均批發價及魚統處的最新資訊。除此之外，該網頁

prices of major fresh marine fish and live seafood

亦載有魚統處的服務資料及查詢熱線。

as well as the latest news of the Organization. It

http://www.fmo.org.hk

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 - Auditor’s Report

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 - Auditor’s Report

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

4 助理經理

4 Assistant Managers

176 職員

176 Staff

行政部

Headquarters

Administration Section

20 職員

20 Staff

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 2013 年 3 月 31 日] Membership [ as at 31 March 2013 ]

主席 Chairman

Mr. Alan WONG Chi-kong, JP

黃志光先生, JP

成員 Members

The Hon. CHAN Hak-kan, JP

陳克勤議員, JP

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

Dr. AU Wai-ting, Doris

歐慧婷博士

Ms. CHAN Pui-yee, Kaney

陳佩儀女士

Ms. CHOW Muk-choy

周木彩女士

Ms. KUNG Yin-ha, Cecilia

龔燕霞女士

Mr. LAI Yau-sing

黎有勝先生

Mr. CHUNG Kin-hong

鍾建康先生

Mr. WONG For-kee

黃伙記先生

23

成員（續）Members (Continued)

Mr. WONG Kam-lai

黃錦禮先生

Ms. LEE Ching-yee, Jenny

李靜怡女士

Mr. LEUNG Koon-wah

梁冠華先生

Ms. SO Chi-han, Juliana

蘇志嫻女士

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($)

Period

Quantity

Value ($)

2007/2008

2008/2009

2009/2010

2010/2011

2011/2012

04/2012

05/2012

06/2012

07/2012

08/2012

09/2012

10/2012

11/2012

12/2012

01/2013

02/2013

03/2013

2012/2013

(Tonne)

41,925

41,637

41,589

37,319

35,336

2,951

3,043

2,620

2,947

3,179

3,212

2,996

3,072

2,861

3,066

1,951

3,539

35,437

1,038,442,965

1,110,866,409

1,145,003,898

1,145,839,468

1,361,295,888

119,166,177

127,079,923

117,647,023

124,928,051

122,891,294

128,281,327

129,475,364

134,349,234

126,905,715

149,777,299

99,695,301

160,607,657

1,540,804,365

每千克平均價格(元)

Average Price per

kilogram

($)

24.77

26.68

27.53

30.70

38.52

40.38

41.76

44.90

42.39

38.66

39.94

43.22

43.74

44.36

48.86

51.10

45.38

43.48

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($)

Period

Quantity

Value ($)

2007/2008

2008/2009

2009/2010

2010/2011

2011/2012

04/2012

05/2012

06/2012

07/2012

08/2012

09/2012

10/2012

11/2012

12/2012

01/2013

02/2013

03/2013

2012/2013

(Tonne)

10,422

10,213

9,510

8,683

8,127

634

612

588

610

667

672

681

722

720

741

710

744

8,101

599,850,306

581,172,556

520,767,951

504,184,061

717,722,126

61,467,635

60,166,677

62,802,840

65,417,617

70,674,109

70,892,280

71,265,662

74,459,844

73,697,397

76,534,854

73,177,526

76,782,593

837,339,034

每千克平均價格(元)

Average Price per

kilogram

($)

57.56

56.91

54.76

58.07

88.31

96.89

98.27

106.77

107.32

105.97

105.53

104.66

103.07

102.37

103.20

103.16

103.22

103.36

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

We have audited the financial statements of the

學基金(「基金」)的財務報表，此財務報表

包括於二零一三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。

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

Appendices 6 to 10, which comprise the balance sheet

as at 31 March 2013, 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






REPORT


SCHOLARSHIP FUND



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

We conducted our audit in accordance with Hong

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在任何重大錯誤

陳述。

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

An audit involves performing procedures to obtain

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。

depend on the auditor’s judgement, including the

audit evidence about the amounts and disclosures in

the financial statements. The procedures selected

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






REPORT


SCHOLARSHIP FUND



意見

Opinion

本核數師認為，該等財務報表已根據香港財

In our opinion, the financial statements give a true and

務報告準則真實而公平地反映貴基金於二

零一三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。

fair view of the state of affairs of the Fund as at 31

March 2013 and of the Fund’s deficit and cash flows

for the year then ended in accordance with Hong Kong

Financial Reporting Standards.

羅兵咸永道會計師事務所

執業會計師

(Signed) PricewaterhouseCoopers

香港，二零一三年八月二十二日

Hong Kong, 22 August 2013

Certified Public Accountants

29

海魚獎學基金 MARINE FISH SCHOLARSHIP FUND

(除另有註明外，所有金額為港元)

附錄六

Appendix 6

(All amounts in Hong Kong dollars unless otherwise stated)

資產負債表 BALANCE SHEET

於三月三十一日

As at 31 March

附註

2013

2012

6

1,026,461

2,035,816

6

1,000,050

652,519

7

-

-

19,360

29,664

550,000

250,000

252,251

189,907

1,821,661

1,122,090

2,848,122

3,157,906

9

6,500,000

6,500,000

9

(3,682,301)

(3,373,418)

2,817,669

3,126,582

30,423

31,324

2,848,122

3,157,906

Note

資產 ASSETS

非流動資產 Non-current assets

持至到期日的投資 Held-to-maturity investments

流動資產 Current assets


免息貸款 Interest-free loans

應收賬款 Accounts receivables

超過 3 個月而 1 年內到期的銀行存款

Bank deposits with maturities of more than three months and

within one year

現金及現金等價物 Cash and cash equivalents

8

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二零一三年八月二十二日批核。

The financial statements on Appendices 6 to 10 were approved by the Trustee on 22 August 2013.

信託人 (Signed)Trustee

梁肇輝 LEUNG Siu-fai

香港 Hong Kong

30



附錄七

Appendix 7


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

2013

2012

68,472

99,800

5,143

355

1,000

-

74,615

100,155

(29,000)

(29,000)

(341,000)

(191,000)

(11,824)

(16,794)

(1,674)

(1,825)

(383,498)

(238,619)

(308,883)

(138,464)

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

其他收入 Sundry income

支出 Expenditure

核數師酬金 Auditor’s remuneration

獎學金 Scholarships

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



(308,883)

(138,464)

31



附錄八

Appendix 8


基金變動表 STATEMENT OF CHANGES IN FUNDS

附註

2013

2012

3,126,582

3,265,046

Note

4 月 1 日結存 Balance at 1 April

本年度總綜合收益

Total comprehensive income for the year

- 本年度虧蝕

9

(308,883)

(138,464)

- Deficit for the year

- 其他綜合收益

-

-

2,817,699

3,126,582

- Other comprehensive income

3 月 31 日結存 Balance at 31 March



32



附錄九

Appendix 9


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

2013

2012

Note

營運活動所用的淨現金

10

(371,575)

(221,825)

83,919

104,086

6

650,000

500,000

6

-

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

持至到期日的投資的贖回收入

Proceeds from redemption of held-to-maturity investments

購入持至到期日的投資

(508,750)

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

(300,000)

100,000

433,919

195,336

62,344

(26,489)

189,907

216,396

252,251

189,907

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

現金及現金等價物淨增加/(減少)

Net increase/(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



33

附錄十

Appendix 10

海魚獎學基金


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

二零一三年八月二十二日批准刊發。

These financial statements are presented in

Hong Kong dollars unless otherwise stated.

These financial statements have been approved

for issue by the Trustee on 22 August 2013.

34

海魚獎學基金



財務報表附註


2

重要會計政策摘要


stated)

2

Summary of significant accounting policies

編製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

The principal accounting policies applied in the

在所呈報的所有年度內貫徹應用。

out below. These policies have been consistently

preparation of these financial statements are set

applied to all the years presented, unless

otherwise stated.

2.1 編製基準

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

史成本法編製。

The financial statements of the Fund have been

prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”) and

under the historical cost convention.

編製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二零一二年

生效的新準則、修訂及詮釋

(a)

New standards, amendments and interpretations

to existing HKFRS which are effective in 2012

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，而本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。此

等新的準則、修訂及詮釋與本基金的

The Hong Kong Institute of Certified Public

活動無關，所以對本基金的財務報表

沒有影響。

1 April 2012. These new standards, amendments

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

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



財務報表附註


2

重要會計政策摘要(續)


stated)

2


(Continued)

2.1 編製基準(續)

2.1 Basis of preparation (Continued)

(b) 仍未生效而本基金並無提早採納的現

有香港財務準則的新準則、修訂及詮

釋

(b)

香港會計師公會已經發佈多項現有香

港財務準則的新準則、修訂及詮釋(總

稱「修訂」)，本基金必須於二零一三

年四月一日或以後開始之會計期間應

用那些與本基金有關的修訂。以下修

訂與本基金有關與適用，但本基金並

無在本財務報表中提前採用。

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 2013. The

following Amendments are relevant and

applicable to the Fund; however, they have not

been early adopted in these financial statements.

於基金之會計期間開始

或其後生效

Effective for the Fund’s

accounting periods

commencing on or after

香港會計準則 1(修訂)

財務報表的呈報

二零一三年四月一日

HKAS 1 (Amendment)

Presentation of financial statements

1 April 2013

香港會計準則 32(修訂)

金融工具: 呈報-對銷金融資產及金融負債

二零一四年四月一日

HKAS 32 (Amendment)

Financial instruments: Presentation – Offsetting

1 April 2014

afinancial assets and financial liabilities

香港財務準則 7(修訂)

金融工具: 披露-對銷金融資產及金融負債


HKFRS 7 (Amendment)

Financial instruments: Disclosure – Offsetting

1 April 2013

afinancial assets and financial liabilities

香港財務準則 7 及 9(修訂) 強制性生效日期及過渡性披露

二零一五年四月一日

HKFRS 7 and HKFRS 9

Mandatory effective date and transition

1 April 2015

(Amendment)

disclosures

香港財務準則 9

金融工具

二零一五年四月一日

HKFRS 9

Financial instruments

1 April 2015

香港財務準則 13

公平值計量


HKFRS 13

Fair value measurement

1 April 2013

36

海魚獎學基金



財務報表附註


2


2.1 編製基準(續)


stated)

2


(Continued)

2.1 Basis of preparation (Continued)

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。

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本基金

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。

(b) 交易及結餘

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。

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.

(b)

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.

37

海魚獎學基金



財務報表附註


2


2.3 免息貸款


stated)

2


(Continued)

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

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


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。

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。

2.4 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.

38

海魚獎學基金



財務報表附註


2



stated)

2


(Continued)

2.4 財務資產(續)

2.4 Financial assets (Continued)

(a) 持至到期日的投資

(a)

Held-to-maturity investments

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

Held-to-maturity investments are non-derivative

內，但到期日由結算日起少於 12 個月

者，則分類為流動資產。

tainted and reclassified as available for sale.

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

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

Held-to-maturity investments are recognised

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，而撥備金額在綜合收益

表確認。

impairment. A provision for impairment of the

initially at fair value plus transaction costs and

subsequently carried at amortised cost using the

effective interest method, less provision for

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

carrying amount of the asset is reduced and the

amount of the provision is recognised in the


39

海魚獎學基金



財務報表附註


2



stated)

2


(Continued)

2.4 財務資產(續)

2.4 Financial assets (Continued)

(b) 貸款及應收款項

(b)

Loans and receivables

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

Loans

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)。

receivables

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

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.

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。

2.5 Cash and cash equivalents

Cash and cash equivalents include bank balances

and bank deposits with original maturities of

three months or less.

2.6 金融資產(按攤銷成本值)減值

2.6 Impairment of financial assets carried at

amortised cost

本基金於每個結算日評估是否存在客

The Fund assesses at each balance sheet date

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

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

40

海魚獎學基金



財務報表附註


2


2.6 金融資產(按攤銷成本值)減值(續)

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。


stated)

2


(Continued)


amortised cost (Continued)

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.

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。

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.

41

海魚獎學基金



財務報表附註


2


2.6 金融資產(按攤銷成本值)減值(續)


stated)

2


(Continued)


amortised cost (Continued)

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

2.7 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 recognized on an accruals

basis.

2.8 魚類統營處撥出之基金額

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

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

3

Financial and capital risks management

3.1 Financial risk factors

The Fund’s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, liquidity risk and cash flow interest

rate risk. The Fund’s overall risk management

42

海魚獎學基金



財務報表附註


3

財務及資金風險管理(續)

3.1 財務風險因素(續)


stated)

3


(Continued)

3.1 Financial risk factors (Continued)

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。

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

Foreign exchange risk arises where future

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。

is not the Fund’s functional currency. The Fund

commercial transactions and recognised assets

and liabilities are denominated in a currency that

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

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。

(b)

Credit risk

The Fund has policies in place for the control

and monitoring of its credit risk. The credit risk

of the Fund is primarily attributable to the

interest-free loans, 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

In respect of the interest-free loans receivables,

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

borrowers. For each loan granting, the Fund has

individual evaluations are performed on all

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

43

海魚獎學基金



財務報表附註


3



stated)

3


(Continued)



(b) 信貸風險(續)

(b)

人認為信貸風險頗低。

Credit risk (Continued)

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

The

別的銀行及債券發行商。故此，預期

沒有重大信貸風險。

which are with high credit ratings assigned by

credit

risk

on

liquid

funds

and

held-to-maturity investments are limited because

the counterparties are banks and bonds issuers

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

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。

(c)

Liquidity risk

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

The table below analyses the Fund’s financial

響不大，故有關結餘相等於其賬面值。

undiscounted cash flows. Balances due within 12

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

months equal their carrying balances, as the

impact of discounting is not significant.

44

海魚獎學基金



財務報表附註


3


stated)


3


(Continued)



(c) 流動資金風險(續)

(c)

於 2013 年 3 月 31 日，財務負債的到

期日分析如下︰

2013

少於一年

應付款項

Liquidity risk (Continued)

As at 31 March 2013, the maturity analysis of

the financial liabilities is as follows:

2012

2013

2012

30,423

31,324

Less than one year

30,423

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

附有定息票據利率。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

and operating cash flows 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 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

The capital of the Fund comprises its capital

之基金額及累積虧蝕。

allocated by the Fish Marketing Organization

and accumulated deficit.

45

海魚獎學基金



財務報表附註


3.3 公平值估計

3.3 Fair value estimation


stated)

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

Fair value measurement by level of hierarchy is

按公允價值的計量架構披露公允值。

instruments measured at fair value on the three

not disclosed as the Fund has no financial

level hierarchy basis 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.

46

海魚獎學基金



財務報表附註


4

關鍵會計估算及判斷(續)


stated)

4

Critical accounting estimates and judgements

(Continued)

(a) 持至到期日的投資

(a)

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

The Trustee follows the guidance of Hong Kong

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。

fixed or determinable payments and fixed

Accounting Standard 39 “Financial Instruments:

Recognition and Measurement” (“HKAS 39”) on

classifying non-derivative financial assets with

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.

47




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

的投資

貸款及

應收款項

Held-to-maturity

investments

Loans and

receivables

總計

Total

資產 Assets

於 2013 年 3 月 31 日 31 March 2013

持至到期日的投資（附註 6）

2,026,511

-

2,026,511


-

19,360

19,360


Bank deposits with maturities of more than three

months and within one year

現金及現金等價物（附註 8）

-

550,000

550,000

-

252,251

252,251

2,026,511

821,611

2,848,122

2,688,335

-

2,688,335

-

29,664

29,664

-

250,000

250,000

-

189,907

189,907

2,668,335

469,571

3,157,906

2013

2012

30,423

31,324

Held-to-maturity investments (Note 6)

Cash and cash equivalents (note 8)

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)



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 amortised cost

應付款項 Accruals

48




財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

6


在香港上市的投資，以攤銷成本值

2013

2012

1,508,143

2,162,159

518,368

526,176

2,026,511

2,688,335

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

(1,000,050)

(652,519)

1,026,461

2,035,816

2013

2012

2,688,335

2,696,379

-

508,750

Less: current portion of held-to-maturity investments

非流動部分 Non-current portion

持至到期日的投資變動可摘述如下︰

The m

Documents

· Web view年內本基金並無將任何按攤銷成本而非公允價值計量的金融資產重新分類（二零一二年︰無）。The Fund has not reclassified any financial