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 130 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 17. 金融資產及負債（續） (b) 財務風險管理的目標及政策 （續） (iii) 流動資金風險（續） 下表顯示根據監管局報告 期末至合約到期日的剩餘 期間金融負債的分析。 (c) 公允價值 於 2024 年及 2023 年 3 月 31 日 所有金融資產及負債之價值與 其公允價值並無重大差異。公 允價值乃按照日後現金流量以 現時利率折算現值而估計。 17. Financial assets and liabilities (continued) (b) Financial risk management object ives and policies (continued) (iii) Liquidity risk (continued) The fol lowing table detai ls the contractual maturities at the end of the reporting period of the PMSA’s financial liabilities: 未經折現的 一年內或 賬面值 合同現金流量 按要求 超過一年 Contractual Within Carrying undiscounted 1 year or More than amount cash flow on demand 1 year 港元 港元 港元 港元 HK$ HK$ HK$ HK$ 於 2024 年 3 月 31 日 At 31 st March 2024 流動負債 Current liabilities 暫收款項 Temporary receipts 123,270,297 123,270,297 123,270,297 – 租賃負債 Lease liabilities 1,943,794 1,948,571 1,948,571 – 政府貸款 Government loan 4,400,000 4,400,000 4,400,000 – 應付賬款及應計項目 Accounts payables and accruals 6,292,073 6,292,073 6,292,073 – 非流動負債 Non-current liabilities 政府貸款 Government loan 13,200,000 13,200,000 – 13,200,000 149,106,164 149,110,941 135,910,941 13,200,000 於 2023 年 3 月 31 日 At 31 st March 2023 流動負債 Current liabilities 暫收款項 Temporary receipts 139,051,058 139,051,058 139,051,058 – 租賃負債 Lease liabilities 4,154,650 4,203,508 4,203,508 – 政府貸款 Government loan 4,400,000 4,400,000 4,400,000 – 應付賬款及應計項目 Accounts payables and accruals 6,030,763 6,030,763 6,030,763 – 非流動負債 Non-current liabilities 租賃負債 Lease liabilities 1,943,794 1,948,571 – 1,948,571 政府貸款 Government loan 17,600,000 17,600,000 – 17,600,000 173,180,265 173,233,900 153,685,329 19,548,571 (c) Fair values Al l f inancial assets and l iabi l ities are carried at amounts not materially different from their fair values as at 31 st March 2024 and 2023. The fair value is estimated as the present value of future cash flows, discounted at current market interest rate.