物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 124 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 9. Accounts and other receivables 2024 2023 港元 港元 HK$ HK$ 應收徵款 Levy receivables 2,070,160 2,677,222 其他應收款 Other receivables 375,987 6,191,900 應收利息 Interest receivables 1,433,306 582,720 3,879,453 9,451,842 At the end of each financial reporting period, the PMSA’s levy receivables and other receivables were individually assessed for impairment, based on their credit history. Based on past experience, the PMSA considers that no impairment al lowance is necessary in respect of these receivables as there has not been any significant unfavorable change in credit quality and the receivables are considered fully recoverable. The ageing analysis of the levy receivables and other receivables is as follows: 2024 2023 港元 港元 HK$ HK$ 1 － 90 日 1 – 90 days 2,372,147 6,741,722 91 － 180 日 91 – 180 days 74,000 1,997,400 超過 180 日 Over 180 days – 130,000 2,446,147 8,869,122 10. Accounts payables and accruals 2024 2023 港元 港元 HK$ HK$ 應付賬款 Accounts payables 294,459 225,251 其他應付款項和應計項目 Other payables and accruals 355,866 286,268 準備金 Provisions for －約滿酬金 – Gratuity 3,960,949 3,726,692 －休假 – Leave 629,572 762,123 －辧公室還原費用 – Office reinstatement cost 1,051,227 1,030,429 6,292,073 6,030,763 9. 應收賬款及其他應收款 於每個財務結算日，監管局將根據 個別應收徵款及其他應收款之信貸 記錄逐一審查，以確認應否為他們 計提減值虧損。 根據過往經驗，監管局認為應收款 項質素並無重大不利的改變及可全 數收回，所以不需要作減值準備。 應收徵款及其他應收款的賬齡分析 如下： 10. 應付賬款及應計項目