物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 125 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 11. Temporary receipts To give recognition in anti-epidemic efforts and provide f inancial support to f ront l ine property management workers, the Government established the “Anti-epidemic Support Scheme for Environmental Hygiene and Security Staff in Property Management Sector” (“ASPM”) under the sixth round of the “Anti-epidemic Fund”. The PMSA was commissioned by the Home Affairs Department to implement the ASPM. The objective of the ASPM is to provide financial support to frontline property management workers performing duties related to security or environmental hygiene (i.e. cleansing and security workers) in private residential and composite (i.e. commercial cum residential) buildings, as well as industrial and commercial buildings, with a view to improving their personal protection and environmental hygiene, and giving recognition to their committed anti- epidemic efforts since the onset of the fifth wave of the epidemic. 12. Lease liabilities 2024 2023 港元 港元 HK$ HK$ 於 3 月 31 日 At 31 st March 租賃負債分年償還期 Maturity profile of lease liabilities －一年內 – Within 1 year 1,948,571 4,203,508 －一年後至三年內 – After 1 year but within 3 years – 1,948,571 租賃負債（未貼現） Lease liabilities (undiscounted) 1,948,571 6,152,079 貼現值 Discount amount (4,777) (53,635) 租賃負債（貼現） Lease liabilities (discounted) 1,943,794 6,098,444 分類為： Classified as: 流動負債 Current portion 1,943,794 4,154,650 非流動負債 Non-current portion – 1,943,794 1,943,794 6,098,444 截至 3 月 31 日止年度 Year ended 31 st March 租賃負債賬面值變動： Movements of the carrying amount of lease liabilities: 報告期初 At the beginning of the reporting period 6,098,444 10,200,690 非現金變動 Non-cash changes －租賃負債利息 – Interest on lease liabilities 48,858 101,262 現金支出 Cash payments (4,203,508) (4,203,508) 截至報告期末 At the end of the reporting period 1,943,794 6,098,444 11. 暫收款項 監管局獲民政事務總署委託，協助 執行香港特區政府在第六輪「防疫 抗疫基金」下設立的「物業管理業界 （環境衞生和保安人員）抗疫支援計 劃」（「物管支援計劃」），為前線物管 員工在防疫抗疫工作所付出的努力 加以肯定及提供財政支援。 「物管支援計劃」旨在為私人住宅、 綜合用途樓宇（即商住兩用樓宇）、 工業大廈和商業大廈從事保安或環 境衞生有關工作的前線物業管理員 工（即清潔和保安員工）提供財政支 援，協助他們加強個人防護和環境 衞生，並肯定他們自第五波疫情爆 發以來參與及協助防疫抗疫工作。 12. 租賃負債