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 131 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 18. Capital management For the purpose of capital disclosure, the capital structure of the PMSA consists of its accumulated surplus. The PMSA’s capital management objectives are: (a) to ensure the PMSA’s ability to continue as a going concern; and (b) to achieve the PMSA’s goals. The PMSA regularly reviews and manages its capital in light of changes in economic conditions and the risk characteristics of the underlying assets so as to ensure adequacy for both operational and capital needs. The capital management strategy remains unchanged from prior year. 19. Reconci l iat ion of l iabi l i t ies ar ising from financing activities The table below details changes in the PMSA’s liabilities from financing activities, including both cash and non- cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the PMSA’s statement of cash flows as cash flows from financing activities. 租賃負債 政府貸款 合計 Lease liabilities Government loan Total 港元 港元 港元 HK$ HK$ HK$ 於 2023 年 4 月 1 日 At 1 st April 2023 6,098,444 22,000,000 28,098,444 融資活動之現金流量變動： Changes from financing cash flows: 償還政府貸款 Repayment of government loan – (4,400,000) (4,400,000) 支付貸款利息 Loan interest paid – (406,853) (406,853) 已付租賃租金之資本部分 Capital element of lease rentals paid (4,154,650) – (4,154,650) 已付租賃租金之利息部分 Interest element of lease rentals paid (48,858) – (48,858) 1,894,936 17,193,147 19,088,083 其他變動： Other changes: 貸款利息支出 Loan interest expense – 406,853 406,853 租賃負債利息 Interest on lease liabilities 48,858 – 48,858 於 2024 年 3 月 31 日 At 31 st March 2024 1,943,794 17,600,000 19,543,794 18. 資本管理 為滿足資本披露之要求，監管局之 資本架構乃指監管局之累積盈餘。 監管局管理資本的目標為 : (a) 保障監管局持續經營的能力 ; 以及 (b) 實現監管局的目標。 監管局定期因應經濟狀況之變化及 有關資產之風險特質，對資本架構 進行檢視及管理，以確定其能滿足 監管局之營運及資本需求。本管理 政策與往年並無變動。 19. 融資活動所產生負債的對賬 下表詳列監管局因融資活動產生負 債的變動，包括現金及非現金變 動。融資活動產生的負債為現金流 量或未來現金流量將於監管局的現 金流量表內分類為融資活動之現金 流量的負債。