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 128 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 17. Financial assets and liabilities (a) Categories of financial assets and liabilities 2024 2023 港元 港元 HK$ HK$ 金融資產 Financial assets 流動資產－按攤銷成本值： Current assets – at amortized cost: 按金 Deposits 1,266,169 1,266,169 應收賬款及其他應收款 Accounts and other receivables 3,879,453 9,451,842 超過三個月到期之 銀行存款 Bank deposits with maturity over 3 months 73,705,000 61,000,000 銀行結存及現金 Bank balances and cash 128,575,135 144,480,571 207,425,757 216,198,582 金融負債 Financial liabilities 非流動負債－按攤銷 成本值： Non-current liabilities – at amortized cost: 租賃負債 Lease liabilities – 1,943,794 政府貸款 Government loan 13,200,000 17,600,000 流動負債－按攤銷成本值： Current liabilities – at amortized cost: 暫收款項 Temporary receipts 123,270,297 139,051,058 租賃負債 Lease liabilities 1,943,794 4,154,650 政府貸款 Government loan 4,400,000 4,400,000 應付賬款及應計項目 Accounts payables and accruals 6,292,073 6,030,763 149,106,164 173,180,265 (b) Financial risk management object ives and policies In the normal course of the operation, the PMSA does not expose to significant foreign currency risk and price risk. Other risks are described below: (i) Interest rate risk The PMSA’s interest bearing financial liability is government loan. Sensitivity analysis At 31 st March 2024, had the interest rate been 1% higher/lower and with all other variables held constant, the PMSA’s surplus for the year would decrease/increase by HK$176,000 (2023: surplus would decrease/increase by HK$220,000). 17. 金融資產及負債 (a) 金融資產及負債類別 (b) 財務風險管理的目標及政策 在日常運作中，監管局並不會 存在重大的外匯風險和價格風 險。其他風險敘述如下： (i) 利率風險 監管局的計息金融負債是 政府貸款。 敏感性分析 於 2024 年 3 月 31 日，假 若利率上升╱下降一百 分點而所有其他變量保持 不變，監管局的年度盈餘 將減少╱增加 176,000 港 元 (2023 ：盈餘減少╱增 加 220,000 港元）。