Post on 19-Feb-2020
1
抱負及使命
VISION AND MISSION
2
魚類統營處組織
OUR ORGANI
S
ATION
3
服務範圍
OUR SERVICES
5
提供海魚批銷設施及服務
Provision of marine fish wholesaling facilities and services
推廣
本地漁產品
Promotion of local fisheries products
支援本地漁業
Supporting local fisheries
業績
成果
PERFORMANCE AND ACHIEVEMENT
7
提供海魚批銷設施及服務
Provision of marine fish wholesaling facilities and services
推廣
本地漁產品
Promotion of local fisheries products
支援本地漁業
Supporting local fisheries
財政表現
Financial performance
迎
接
未來
MEETING FUTURE CHAL
LENGES
1
7
魚
類
統
營
處批發市場及網頁
FMO WHOLESALE FISH MARKETS AND HOMEPAGE
19
附錄
APPENDICES
20
2
抱負及使命
VISION AND MISSION
抱負
向本地
漁
業及漁產
貿易商提
供有秩序
及有效率
的海魚批銷制度和設施。
Vision
To provide the
local
fishing
industry
and
fisheries trade sector an orderly
and efficie
nt wholesale marketing
system and facilities for marine
fish.
使命
以專業精
神、盡心
盡力、殷
勤有禮及
精益求精的態度服務本地
漁
業及漁產貿易商,使海魚的批
銷在有秩序及有效率的情況
下進行,從
而使本港消費者有
穩定而持續的海魚供應
。
Mission
To serve the local
fishing industry
and fisheries
trade sector with
professionalism, dedication,
co
urtesy and efficiency to secure
the
orderly and efficient
marketing of marine fish
and to
maintain a reliable and steady
supply of marine fish to local
consumers.
3
魚類統營處組織
OUR ORGANI
S
ATION
魚類統營處
(魚統處)最初根
據「防
衞
規
例」於
一九四五年成
立,以協助戰後漁民恢復生產,並提供有
秩序和有效率之海魚批銷
服務,以發展漁
業及改善漁民社會及經濟狀況。其後於一
九六二年實施的香港法例第二九一章海魚
(統營)條例,為魚統處之成立及運作提
供法定基礎。
魚統
處分別在香港仔、筲箕
灣、觀塘、長沙灣、青山、大埔及西貢經
營
7
個魚類批發市場,為漁民、魚類批發
商及買家提供有效率及有秩序之批銷服
務。
長沙灣
魚類批發市場
Cheung Sha Wan
Wholesale Fish Marke
t
The Fish Marketing Organization (FMO) was
first established
under the Defence Regulations in
1945 to assist in the post
-
war rehabilitation of the
fishing fleet and to provide facilities for the orderly
and efficient marketing of marine fish, whereby the
industry could be developed and the socio
-
economic
status of
the fishing community be improved.
Subsequently the Marine Fish (Marketing)
Ordinance, Cap. 291, enacted in 1962, provides the
legal framework for the establishment and operation
of the FMO. The FMO now operates seven
wholesale fish markets located at Aber
deen, Shau
Kei Wan, Kwun Tong, Cheung Sha Wan, Castle
Peak, Tai Po and Sai Kung to provide efficient and
orderly wholesale marketing services to fishermen,
fish wholesalers and buyers.
香港仔
魚類批發市場
Aberdeen
Wholesale Fish Market
4
魚統處由統營處處
長領導,現時該職位
由漁農自然護理署署
長兼任。魚統處是一
個財政獨立的非牟利機構,並不屬公務員
體
系。截至二零
一
五
年三月三十一日,該處僱
用職員
193
人,其組織圖載於附錄
1
。
魚統處由一個法定的魚類統營顧問委
員會提供意見。二零
一
四
至
一
五
財
政年度期
間,魚類統營顧問委員會曾討論多項重要的
事宜,向魚統處提供意見,包括魚統處的整
體財政預算、魚統處的一般業務運作和業績
報告、魚類統營處貸款基金的管理、打擊非
法批銷海魚的執法行動、以及推廣本地漁產
品的活動。該委員會的成員及功能載於附錄
2
。
The FMO i
s headed by
the Director of
Marketing, a position
currently held by the
Director of A
griculture, Fisheries and Conservation.
It is a self
-
financing, non
-
profit making organi
s
ation
separate
d
from the civil service. As at 31 March
20
1
5
, the organi
s
ation empl
oyed
193
staff. The
organi
s
ation chart is at Appendix 1.
The FMO is advised by the statutory Fish
Marketing Advisory Board. During the 20
1
4
-
1
5
financial year, the Board discussed and advised the
organi
s
ation on a number of important issues
including the
annual financial estimates of the FMO,
general business operation and reports of the FMO,
administration of the Fish Marketing Organization
Loan Fund, enforcement against illegal fish
marketing and activities for promoting local
fisheries products. The mem
bership and functions of
the Board are at Appendix 2.
5
服務範圍
OUR SERVICES
提供海魚批銷設施及服務
魚統處
透過在
策略性
地點設
立的魚類批發市場為漁民、魚類批發商及
買家提供交易設施,以及魚類批銷和會計
等服務。
魚統處以銷售海魚總值的
7% (
透
過拍賣或議價方式批銷
)
,或每
15
斤徵收
5
元
(
透過直接銷售方式批銷
)
的比率,向漁
民或魚類批發商收取佣金,作為提供服務
的收費。
Provision of marine fish wholesaling
facilities and services
Through the
wholesale
mar
kets
established at
strategic locations, the FMO provides fish trading
facilities, fish wholesaling and accounting services to
fishermen, wholesalers and buyers.
The FMO charges
fishermen or wholesalers for the services provided
either a commission of 7% o
f the total value of fish
sold through auction or negotiation, or a rate of $5 per
15 catties for fish sold through direct sales.
海魚批銷
-
拍賣盤
Sale of marine fish by auction
海魚批銷
-
直銷盤
Direct sale of marine fish
6
推廣本地漁產品
為了協助推廣
本地漁產品,
魚統處轄下的
漁產品加工中
心發展優質漁
產品,並透過
其銷售網絡將
本地漁產品供應給市民。另外,魚統處透過
參加食品展覽及組織宣傳活動,推廣本地的
漁產品。
P
romotion of local fisheries products
To promo
te local
fisheries
products, the
FMO develops
quality fisheries products at its fish processing
centre and bring
s
local fisheries products to the
local public through its marketing network. The
FMO also promotes the marketing of local fisheries
products th
rough participation in food fairs and
organi
s
ing publicity activities
.
支援本地漁業
魚統處把所得盈餘
都用於支援本地
漁業的
發展
,包括為漁民提供低息貸款、
改善市場服務和設施、為漁民及漁民子弟
提供訓練補助金和獎學金
。
魚統處於一九四六年成立魚類統營
處貸款基金,為漁民提供貸款作生產及發
展用途。截至二零
一
五
年三月三十一日,
該貸款基金的資本及累積
盈餘總額為
8,570
萬元。
此外,
魚統處成立
海魚獎學基金,為
漁民及魚類
批
銷業的人士、其子弟、及擬
投身該等行業的人士提供獎學金及助學
金,使他們可獲深造及訓練機會。基金由
受託人
(
統營處處長
)
管理,並由一個法定的
海魚獎學基金顧
問委員會諮議。現時基金
的資本額為
950
萬元。
Supporting local fisheries
The FMO channels back its surplus
earnings to support the development of the local
fish
ery
industry by way of providing low
-
interest
loans to fishermen, improving its markets’ services
and facilities and
providing training grants and
scholarships for fishermen and their children.
Since 1946, the FMO has set up the Fish
Marketing Organization Loan Fund to provide
credit assistance to fishermen for production and
development purposes. As at 31 March 20
1
5
, the
Loan Fund’s capital and accumulated
surplus
amounted to
$
85.7
million.
In addition, the FMO has set up the Marine
Fish Scholarship Fund to offer scholarships and
grants for the education and training of persons
employed in marine fisheries and fish
marketing
industries in Hong Kong, their family members,
and persons who wish to enter marine fisheries and
fish marketing industries in Hong Kong. The Fund
is administered by its Trustee (the Director of
Marketing) on the advice of the statutory Marine
F
ish Scholarship Fund Advisory Committee. The
Fun
d currently has a capital of
$
9.5
million.
7
業績成果
PERFORMANCE AND ACHIEVEMENT
提供海魚批銷設施及服務
魚統處為
約
370
名
漁民、
80
名收魚
商、
120
名批發商
及
1,5
8
0
名買家提
供批銷設施及管理服務
。在二零一
四
至
一
五
年
度
,一共有
35,743
公噸鮮海魚及
10,536
公噸活海魚經魚統處的魚類批發市
場批銷,主要的鮮海魚品種包括紅衫、木
棉、馬頭、黃花、
鰦
魚、
䱽
魚、
鱲
魚及魷
魚,而主要活海魚品種包括石斑、黃
鱲
䱽
及石蚌。經魚統處批銷的鮮海魚及活海魚
重量,價值及批發價格資料載於附錄
3
及
4
。
為
確保於香港仔、觀塘和長沙灣魚類
批發市場的活海魚批發活動在井然有
序、
衞
生和有效率的情況下運作,魚統處
繼續提供包括市場內的保安、批銷秩序、
清潔、
泊車
、交通安排和配售潔淨海水等
的管理和相關服務。此外,魚統處派員定
期監察魚缸水的水質和巡查活魚攤檔,以
確保檔戶遵守飼養活魚之有關規定及符
合訂明的
衞
生標準
。
Provision of marine fish wholesaling
facilities and services
The FMO provides
wholesaling facilities and
management services to
about
370
fishermen,
80
fis
h collectors,
120
wholesalers and
1,5
8
0
buyers.
In
20
1
4
-
1
5
,
35,743
tonnes of fresh marine fish and
10,536
tonnes of live marine fish were sold through
FMO wholesale
fish
markets. The former mai
nly
includes golden thread, big
-
eyes, horse
-
head, yellow
croake
r, scad, pomfret, seabream
and squid
,
wher
eas
the latter includes grouper
, pompano
and star
snapper. Detailed information on the throughput by
quantity, value and price of fresh and live marine
fish is at Appendices 3 and 4.
To ensure that the live ma
rine fish
wholesaling activities at the Aberdeen, Kwun Tong
and Cheung Sha Wan Wholesale Fish Markets are
operated in an orderly, hygienic and efficient
manner, the FMO continue
s
to provide the necessary
management and related services including security,
market order, cleaning, parking, traffic management
and sale of clean seawater in the market
s
. Moreover,
regular monitoring of fish tank water quality and
inspection of live fish stalls
are
conducted to ensure
their compliance with fish keeping requirement
s and
prescribed hygiene standards
.
8
此外
,
魚統處繼續在香港仔、觀塘和
長沙灣魚類批發市場
為
活魚批發商及運輸
商提供潔淨海水
。
年內
,
魚統處以收回成
本的原則
向
活魚批發商及運輸商提供了
48,
418
噸潔淨海水。
長沙灣
魚類批發市場海水銷售處
Cheung Sha Wan
Wholesale Fish Market Seawater Station
推廣本地漁產品
位於香港仔魚類批發市場的漁產品加
工中心,本年度繼續積極與業界合作,發
展優質本地漁產品及將這些產品推廣至本
地市場。此外,中心亦與漁農自然護理署
合作,利用魚統處的銷售網絡及〝
本地優
鮮
〞品牌,推廣「優質養魚場計劃」及其
漁產品。年內,魚統處向
140
個客戶,包
括
餐廳、酒樓、超級市場、
健康食品店
、
酒店及老人院舍等供應各類優質漁產品,
產品包括乾貨、鹹鮮
、
冰
鮮
及急凍貨品。
In addition, t
he FMO continue
s
to supply clean
seawater to the live fish wholesalers and transporters
at
the
Aberdeen, Kwu
n Tong
and Cheung Sha Wan
Wholesale Fish Markets
.
D
uring the year, the FMO
supplied
a
total
of
4
8,
418
tonnes of clean seawater to
live fish traders and transporters on
the
cost
-
recovery
basis.
活海魚批銷
Wholesaling
of live marine fish
P
romotion of local fisheries products
The Fish Processing Centre, situated at the
Aberdeen Wholesale Fish Market, continue
s
its
mission of developing premium local fisheries
products and promoting these products to
the local
market in collaboration with the industry during the
year. The Centre also cooperate
s
with the Agriculture,
Fisheries and Conservation Department (AFCD) in
promoting the “Accredited Fish Farm Scheme” and
its products through its marketing networ
k
under
the
brand of “
Local Fresh
”. During the year, t
he FMO
supplied premium fisheries products,
including dried,
salted, fresh and frozen products
to
140
customers
including
restaurants, supermarkets,
healthy food
stores,
hotels and institutions like age
d people’s
homes.
9
廣東省人大常委會副主任黃業斌率團
參觀香港仔魚類
批發市場
The delegation led by Mr. Huang Ye
-
bin,
Vice
-
C
hairman
of
t
he S
tanding
C
ommittee of Guangdong Provincial People’s
Congress
,
visiting the Aberdeen Wholesale Fish Market
食物及
衞
生局常任秘書長
(
食物
)
謝凌潔貞女士
JP
參觀
長沙灣魚類批發市場
Mrs Cherry Tse Ling Kit
-
ching
JP
, Permanent Secretary for
Food and Health (Food)
visi
ting
the Cheung Sha Wan
Wholesale Fish Market
推廣
「優質養魚場計劃」
認證
的本地
漁產品
Promotion
of
local fisheries products
accredited
under
the
“
Accredited Fish Farm Scheme
”
10
魚統處組織及
參與了多項宣傳活動,
推廣本地的漁產品
。其中的一個主要
活動是
由
漁農自然護理署
、
魚統處及蔬菜統營處於
201
5
年
1
月
23
至
25
日在旺角花墟公園聯
合
舉辦
的
「本地漁農美食迎春嘉年華
201
5
」
。該嘉年華會集合了超過
350
個攤位
售賣本地出產之優質漁農產品,
並
吸引超過
十八
萬
三千
人次參觀,
營業額約為
722
萬
元,
反應十分理想
。
「
本地
漁農美食迎春嘉年華
201
5
」
開幕典禮
O
pening ceremony of
“
Farmfest
201
5
”
此外
,魚統處參加了在香港舉辦的
「
亞
洲海鮮展
201
4
」
、
「
美食博覽
201
4
」
和
「
元
朗農墟
2015
」
等食品展覽
會,藉以向本地
及海外
買家
推
廣及宣傳
本地優質漁產品。
The FMO organi
s
ed and participated
in various
publicity activities to promote local fisheries
products. One of the major events was “Farmfest
201
5
”
jointly organi
s
ed by the AFCD, FMO and the
Vegetable Marketing Organization
from
23
to
25
January
201
5
at
Fa Hui Park, Mongkok
. There were
over
three
hundred
and fifty
booths
selling local
premium agricultural and fisheries products. The
event was a great success, attracting more than
183,000
visitors
with some $
7.22
million sales value
.
「本地漁農美食迎春嘉年華
201
5
」
“
Farmfest
201
5
”
Moreover, t
he FMO t
ook
part in
the
food fairs
including
“Asian Seafood Expo 201
4
”, “Food Expo
201
4
”
and
“Yuen Long Farmers’ Market
2015
”
”
in
Hong Kong, through which local premium fisheries
products were publici
s
ed an
d promoted to local and
overseas
buyers
.
11
另外,為推廣本地漁業的傳统文化及發
展,魚統處在香港仔魚類批發市場內開設了
一所禮品店。店內銷售的禮品包括富有香港
漁業特色的手工藝品及模型,
它們
是由一些
社會企業精心製作的。
而
魚統處
亦
提供各類
產品
,
包括印有魚類圖案的
T
恤和變色杯
。
To promote the traditional culture and
development of the local fisheries industry, the FMO
set up a souvenir shop at the Aberdeen Wholesale
Fish
Market.
The souvenirs include
some handicrafts
and models with Hong Kong fishery
features made
by some local
s
ocial
e
nterprises.
The FMO also
offer
s
various
product items
,
includ
ing
T
-
shirt
s
and
colo
u
r
-
changing mug
s with a fish design
.
「
美食博覽
201
4
」
“
Food Expo
201
4
”
「
元朗農墟
201
5
」
“
Yuen Long Farmers’ Market 2015”
「
亞洲海鮮展
201
4
」
“
Asian Seafood Expo 201
4
”
12
支援本地漁業
內地
每年在南海實施休漁期。為了協
助受影響的
捕撈
漁民,魚類統營處貸款基
金向他們提供特別貸款,以協助他們渡過
休漁期及於休漁期後恢復作業。
Supporting local fisherie
s
To help
capture
fishermen affected by the
annual fishing moratorium in the South China Sea
implemented by the Mainland authorities, special
loans were made available under the FMO Loan Fund
to help them tide over the period and
resume
fishing
after the
moratorium.
魚類統營處禮品店
FMO
souvenir
shop
魚類統營處禮品店精品
琳
琅滿目
FMO
souvenir
shop
offering a variety of high quality
products
13
年內向受休漁期影
響的漁民
發放
共
243
宗特別貸款,貸款總
額為
4,766
萬元。
海魚獎學基金發放獎助學金共
49
萬
8
千元予
25
名符合資格的學生
,
協助他們
在
本地或海外的大學及本地中學修讀各類不
同的課程
。
二零
一
四
至
一
五
財政年度海魚
獎學基金的核數師報告、資產負
債表、
綜
合收益表
、基金變動表、現金流量表及財
務報表附註分別載於附錄
5
至
10
。
財
政表現
二零
一
四
至
一
五
年度魚統處的經營業
務盈餘為
8,636,408
元。有關的核數師報
告、資產負債表、
綜合收益表
、基金變動
表、現金流量表及財務報表附註分別刊載
於附錄
11
至
16
。
During the year, a total of
243
special loans
amounting to $
47.66
million were issued to
fishermen affected by the
fishing moratorium.
A total of $
498,000
in scholarship and grants
was awarded to
25
eligible students under the M
arine
Fish Scholarship Fund
to assist them in studying
various
courses
at local and overseas universities and
secondary school
s
locally.
The Report of the
Auditors, the Balance Sheet, the
Statement of
Comprehensive Income
,
the
Statement of Changes in
Funds
, the
Statement of
Cash Flow
s
and the Notes to
the
Financial Statement
of the Marine Fish
Scholarship Fund for the financial year 20
1
4
-
1
5
are
at Appendices
5
to
10
respectively.
Financial performance
The FMO achieved an operating surplus of
$
8,636,408
during 20
1
4
-
1
5
. The Report of the
Auditors,
t
he Balance Sheet,
the
Statement of
Comprehensive Income
,
the
Statement of Changes in
Funds, the
Statement of
Cash Flow
s
and the Notes to
the
Financial Statements
for the financial year
20
1
4
-
1
5
are at Appendices
11
to
16
respectively
.
14
2010
-
11
至
2014
-
15
年的
總收益、支出及盈虧
Total income,
expenditure
and surplus/deficit for
2010
-
11
to
2014
-
15
15
2010
-
11
至
2014
-
15
的鮮海魚全年批銷量
Fresh
Marine Fish
Throughput for
2010
-
11
to
2014
-
15
16
2010
-
11
至
2014
-
15
的活海魚全年批銷量
Live Marine Fish
Throughput for
2010
-
11
to
2014
-
15
17
迎
接
未來
MEETING FUTURE CHALLENGES
由於南中國海漁
業資源
的競爭激
烈
,以及漁民在
香港以外地方出
售漁獲的情況
漸趨普遍
,魚統處的批銷量
和佣金收益將會繼續受壓。
面對挑戰,魚統處
會
繼續檢討魚類批
發市場的使用情況、精簡運作程序及提供
多元化服務和設施,以配合市場用家不斷
改變的需求和確保魚統處財政長遠穩
定。魚統處將會繼續在其轄下的批發市場
進行
活海魚批銷活動有關的業務。另外,
魚統處將會
探討
透過
其轄下的批發市場
開辦本地漁墟的可行性,以加強發展及推
廣本地優質
漁產品
。
Due to the
intense
competition for
fish
eries
resources in
the South China Sea
and increasing sal
e of catch by the local fishing fleet
outside Hong Kong, there will be contin
u
ous
pressure on the FMO throughput and hence its
commission income.
The FMO
will continue to
review
the utili
s
ation
of its wholesale fish markets, streamlin
e
its
operation and
diversify its services as well as its
facilities with a view to coping with the changing
needs of market users and ensuring the long
-
term
financial viability of the
o
rgani
s
ation. The FMO will
continue in its wholesale
fish
markets
the operations
relating t
o live marine fish wholesaling activities. In
addition, the FMO will
explore the
feasibility
of
establishing local fisheries
bazaar
in its wholesale
fish markets to strengthen the development and the
promotion of local
premium
fisheries products.
18
魚統處會繼續與漁農自然護理署及
香港警務處採取聯合行動,打擊非法批銷
海魚的活動,減少有關非法活動所造成的
環境、
衞
生及治安問題。另外,魚統處亦
會加強對批發市場內的批銷活動的監
管,以確保批銷活動在有秩序及環境
衞
生
良好的情況下進行。
The
FMO
will continue to conduct
the
joint
operations with the AFCD and the Hong Kong
Police Force to combat illegal fish marketing
activities with a view to minimising the
environmental, hygiene and law and order problems
associated with such illegal ac
tivities. The FMO will
also strengthen the management of wholesaling
activities in its markets to ensure that they are
conducted in an orderly manner and in a hygienic
environment.
19
魚類統營處總辦事處
Fish Mark
eting Organization
Headquarters
九龍荔枝角道
757
號
長沙灣蔬菜批發市場
Cheung Sha Wan Wholesale
Vegetable Market
757 Lai Chi Kok Road, Kowloon
.
電話
Tel : (852) 2387 8648
傳真
Fax : (852) 2725 3150
電郵
Email :
gm@fmo.org.hk
長沙灣魚類批發市場
Cheun
g Sha Wan Wholesale Fish
Market
九龍長沙灣欽州街西
38
號
38 Yen Chow Street West,
Cheung Sha Wan, Kowloon.
電話
Tel : (852) 2307 8758
傳真
Fax : (852) 2307 8707
電郵
Email :
cswwfm@fmo.org.hk
香港仔魚類批發市場
Aberdeen Wholesale Fish Market
香港仔石排灣道
102
號
102 Shek Pai Wan Road,
Aberdeen, Hong Kong.
電話
Tel : (852) 2552 8853
傳真
Fax : (852) 2552 3058
電郵
Email :
awfm@fmo.org.hk
筲箕灣魚類批發市場
Shau Kei Wan Wholesale Fish
M
arket
筲箕灣譚公廟道
37
號
37 Tam Kung Temple Road,
Shau Kei Wan, Hong Kong.
電話
Tel : (852) 2568 6312
傳真
Fax : (852) 2560 1664
電郵
:
skwwfm@fmo.org.hk
觀塘魚類批發市場
Kwun Tong Wholesale Fish Market
九龍
油
塘東源街
10
號
10 Tung Yuen Str
eet,
Yau
Tong, Kowloon.
電話
Tel : (852) 2775 5987
傳真
Fax : (852) 2709 3915
電郵
Email :
ktwfm@fmo.org.hk
青山魚類批發市場
Castle Peak Wholesale Fish Market
新界屯門第
44
區湖山路
101
號
101 Wu Shan Road
,
Tuen Mun, N
ew Territories
.
電話
Tel
: (852) 2450 6445
傳真
Fax : (852) 2450 8303
電郵
Email :
cpwfm@fmo.org.hk
大埔魚類批發市場
Tai Po Wholesale Fish Market
新界大埔三門仔漁安街
1
號
1 Yu On Street,
Sam Mun Chai,
Tai Po,
New Territories.
電話
Tel : (852) 2664 4208
傳真
Fax
: (852) 2667 2322
電郵
Email :
tpwfm@fmo.org.hk
西貢魚類批發市場
Sai Kung Wholesale Fish Market
新界西貢海傍街
Hoi Pong Street,
Sai Kung,
New
Territories.
電話
Tel : (852) 2792 2735
傳真
Fax : (852) 2792 2735
電郵
Email :
skwfm@fmo.org.hk
魚統處網頁
http://www.fmo.org.hk
魚統處網頁提供每天各主要冰鮮海魚、活海鮮的平
均批發價及魚統處的最新資訊。除此之外,該網頁
亦載有魚統處的服務資料及查詢熱線。
FMO homepage
http://www.fmo.or
g.hk
The FMO homepage provides daily wholesale
prices of major fresh marine fish and live seafood
as well as the latest news of the
o
rgani
s
ation. It
also
provides
an enquiry hotline
and
information
on the services provided by the
o
rgani
s
ation
.
魚類統營處魚類批發市場
Fish Marketing Organization Whole
sale Fish Markets
20
附錄表
List
of Appendices
Page
(
頁
)
1
組織圖解
21
Organi
s
ation Chart
2
魚類統營顧問委員會之成員及
功能
22
Membership and
Functions
of the Fish Marketing Advisory Board
3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
24
Quantity, Value and Wholesale Price of Fresh Marine Fish Marketed through
Fish Marketing Org
anization Markets
4
經魚類統營處銷售之活海魚重量、價值及其批發價格
2
5
Quantity, Value and Wholesale Price of Live Marine Fish Marketed through
Fish Marketing Organization Markets
5
海魚獎學基金
–
核數師報告
26
Marine Fish Scholarship Fund
-
Auditor
’
s
Report
6
海魚獎學基金
–
資產負債表
29
Marine Fish S
cholarship Fund
-
Balance Sheet
7
海魚獎學基金
–
綜合收益表
30
Marine Fish Scholarship Fund
–
Statement of Comprehensive Income
8
海魚獎學基金
–
基金變動表
31
Marine Fish Scholarship Fund
-
Statement of Changes in Funds
9
海魚獎學基金
–
現金流量表
32
Marine Fish Scholarship Fund
–
Stateme
nt
of Cash Flows
10
海魚獎學基金
–
財務報表附註
33
Marine Fish Scholarship Fund
-
Notes to the Financial Statements
11
魚類統營處
–
核數師報告
52
Fish Marketing Organization
-
Auditor
’
s
Report
12
魚類統營處
–
資產負債表
55
Fish Marketing Organization
-
Balance Sheet
13
魚類統營處
–
綜合收益表
57
Fish M
arketing Organization
-
Statement of Comprehensive Income
14
魚類統營處
–
基金變動表
59
Fish Marketing Organization
-
Statement of Changes in Funds
15
魚類統營處
–
現金流量表
60
Fish Marketing Organization
–
Statement
of Cash Flows
16
魚類統營處
–
財務報表附註
61
Fish Marketing Organization
-
No
tes to the Financial Statements
21
附錄一
Appendix 1
魚類統營處之組織圖解
The Organi
s
ation Chart of the Fish Marketing Organization
統營處處長
Director of Marketing
魚類統營顧問委員會
Fish Marketing
Advisory Board
總經理
*
General Manager
市場營運
部
Market Operations
Section
行政部
*
Headquarters
Administration
Section
1
高级
經理
1
Senior Manager
3
助理經理
3
Assistant Managers
21
職員
21
Staff
4
市場經理
4 Market Managers
163
職員
163
Staff
備註﹕
*
在
2015
年
3
月
31
日,魚
類
統營處合共有員工
193
人,其中有
15
人同時為
蔬菜統營處服務。
R
emarks: *
Total number of staff in FMO
as at 31.3.2015 was 193 including 15 staff
concurren
tly
serving
the Vegetable Marketing Organi
z
ation.
22
附錄二
Appendix 2
魚類統營顧問委員會之成員及功能
MEMBERSHIP AND FUNCTIONS OF
THE FISH MARKETING ADVISORY BOARD
一
.
功能
Functions
委員會負責向行政長官及根據《海魚
(
統營
)
條例》第
9
條而設立的魚類統營處提供意見。
The board is responsible for advising the Chief Executive and the Fish Marketing Organ
i
z
ation
established under Section 9 of the Marine Fish (Marketing) Ordinance.
二
.
委員會成員
[
截
至
20
1
5
年
3
月
31
日
]
Membership
[ as at 31 March 20
1
5
]
主席
Chairman
M
r.
Alan WONG
Chi
-
kong
, JP
黃志光
先生
, JP
成員
Members
The Hon. CHAN Hak
-
kan
, JP
陳克勤
議員
,
JP
Ms.
LAM Yuk
-
chun
, MH
林玉珍女士
,
MH
Mr.
SO Shiu
-
shing
蘇炤成先生
Dr. FOOK Yee
-
man, Noel
霍綺文博士
Ms.
LEE
Mi
-
yu, Elizabeth
李美瑜女士
Ms.
CHOW Muk
-
cho
y
周木彩女士
Mr. C
HEUNG
Siu
-
keung
, MH
張少強先生
,MH
Mr.
CHUNG
K
in
-
hong
鍾建康
先生
Mr. KWOK Chi
-
yat
郭志一先生
Mr. CHAU Pak
周北先生
M
s. LEE Ching
-
y
ee, Jenny
李靜怡女士
23
成員
(續)
Members (Continued)
Mr. LEUNG Koon
-
wah
梁冠華先生
Ms. SO Chi
-
han, Juliana
蘇志嫻女士
Mr. WONG
For
-
kee
黃伙記先生
24
附錄三
Appendix 3
經魚類統營處銷售之鮮海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH
MARKETED THROUGH THE SEVEN
FMO MARKETS
期間
重量
(
公噸
)
價值
($)
每千克平均價格
(
元
)
Period
Quantity
Value ($)
Average Price per kilogram
(Tonne)
($)
2009/2010
41,589
1,145,003,898
27.53
2010/2011
37,319
1,145,839,468
30.70
2011/2012
35,336
1,361,295,888
38.52
2012/201
3
35,437
1,540,804,365
43.48
2013/2014
35,746
1,784,418,569
49.92
04/2014
3,100
164,812,063
53.16
05/2014
3,006
168,176,483
55.94
06/2014
2,741
155,685,436
56.81
07/2014
3,039
167,881,549
55.24
08/2014
3,386
170,249,321
50.28
09/2014
3
,092
157,104,411
50.82
10/2014
3,160
166,870,976
52.80
11/2014
3,023
162,133,722
53.63
12/2014
2,669
145,396,106
54.47
01/2015
3,250
191,952,550
59.08
02/2015
1,958
119,158,063
60.84
03/2015
3,319
192,447,752
58.00
2014/2015
35,743
1,9
61,868,972
54.89
25
附錄四
Appendix 4
經魚類統營處銷售之活海魚重量、價值及其批發價格
QUANTITY, VALUE AND WHOLESALE PRICE OF LIVE MARINE FISH
MARKETED THROUGH FMO MARKETS
期間
重量
(
公噸
)
價值
($)
每千克平均價格
(
元
)
Period
Quantity
Value ($)
Average Price per kilogram
(T
onne)
($)
2009/2010
9,510
520,767,951
54.76
2010/2011
8,683
504,184,061
58.07
2011/2012
8,127
717,722,126
88.31
2012/2013
8,101
837,339,034
103.36
2013/2014
8,862
948,195,091
106.98
04/2014
725
80,574,044
111.10
05/2014
760
85,117,42
0
112.06
06/2014
749
84,721,470
113.16
07/2014
874
86,436,465
98.84
08/2014
953
90,072,798
94.49
09/2014
978
91,093,696
93.20
10/2014
1,021
92,930,060
91.01
11/2014
843
86,884,088
103.08
12/2014
925
96,411,604
104.24
01/2015
932
94,
714,371
101.61
02/2015
854
88,949,562
104.14
03/2015
922
94,107,909
102.03
2014/2015
10,536
1,072,013,487
101.75
26
附
錄
五
Appendix
5
獨立核數師報告
致海魚獎學基金的信託人
(
該基金乃根據香港法例第
291
章《海魚
(
統
營
)
條例》成立
)
INDEPENDENT
AUDITOR’S
REPORT
TO THE
TRUSTEE OF THE MARINE FISH
SCHOLARSHIP FUND
(
E
stablished under the Marine Fish (Marketing)
Ordinance, Chapter 291)
本核數師
(
以下簡稱
「
我們
」
)
已審計列載於
附錄六至十海魚獎學基金
(
「基金」
)
的財務
報表,此財務報表包括於二零一
五
年三月三
十一日的資產負債表與截至該日止年度的
綜合收益表、基金變動表和現金流量表,以
及主要會計政策概要及其他附註解釋資料。
We have audited the financial statements of the
Marine Fish Scholarship Fund (the “Fund”)
set out
on
Appendices 6 to 10
,
which comprise the balance sheet
as at 31 March 20
1
5
, and the statement of
comprehensive income, the statement of changes in
funds and the statement of cash flows for the year then
ended, and a summary of significant accounting
policies and other explanatory information.
信託人就財務報表須承擔的責任
Trustee’s
R
es
ponsibility for the
F
inancial
S
tatements
香港法例第
291
章《海魚
(
統營
)
條例》規定
信託人須設存適當的賬目。信託人須負責根
據香港會計師公會頒佈的香港財務報告準
則
擬備真實而中肯的
財務報表,
並對其認為
為使財務報表的擬備不存在由於欺詐或錯
誤而導致的重大錯誤陳述所必需的內部控
制負責。
The Marine Fish (Marketing) Ordinance, Chapter 291,
requires the Trustee to keep proper acc
ounts. The
Trustee is responsible for the preparation of financial
statements that give a true and fair view in accordance
with Hong Kong Financial Reporting Standards issued
by the Hong Kong Institute of Certified Public
Accountants, and for such internal
control as the
Trustee determines is necessary to enable the
preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
核數師的責任
Auditor’s
R
esponsibility
我們
的責任是根據我們的審計對該等財務
報表作出意見,並按照雙方同意的應聘條款
僅向信託人報告,除此之外本報告別無其他
目的。
我們
不會就本報告的內容向任何其他
人士負上或承擔任何責任。
Our responsibility is to express an opinion on these
financial statements based on our audit and to report
our opinion solely to
you in accordance with our
agreed terms of engagement and for no other purpose.
We do not assume responsibility towards or accept
liability to any other person for the contents of this
report.
27
獨立核數師報告
致海魚獎學基金的信託人
(
續
)
(
該基金乃根據香港法例第
291
章《海魚
(
統
營
)
條例》成立
)
INDEPENDENT
AUDITOR’S
REPORT
TO THE
TRUSTEE OF THE MARINE FISH
SCHOLARSHIP FUND
(C
ONTINUED
)
(
E
stablished under the Marine Fish (Marketing)
Ordinance, Chapter 291)
核數師的責任
(
續
)
Auditor’s
R
esponsibility
(
Continued)
我們
已根據香港會計師公會頒佈的香港審
計準則進行審
計。
該等
準則要求我們遵守道
德規範,並規劃及執行審計以
對
財務報表是
否不存在任何重大錯誤陳述
獲得合理保證
。
We conducted our audit in accordance with Hong
Kong Standards on Auditing issued by the Hong Kong
Institute of Certified Public Accountants. Those
standards require that we comply with ethical
requiremen
ts and plan and perform the audit to obtain
reasonable assurance about whether the financial
statements are free from material misstatement.
審計涉
及執行程序以獲取有關財務報表所
載金額及披露資料的審計憑證。所選
擇
的程
序取決於核數師的判斷,包括評估由於欺詐
或錯誤而導致財務報表存在重大錯誤陳述
的風險。在評估該等風險時,核數師考慮與
貴基金
擬備
真實而
中肯的
財務報表
相關
的內部控制,以設計適當的審計程序,但目
的並非對
貴基金的內部控制的有效性發
表意見。審計亦包括評價信託人所採用會計
政策的
恰當
性及作出會計估計的合理性,以
及評價財務報表的整體列報方式。
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on
the auditor’s judgement, including the
assessment of the risks of material misstatement of the
financial statements, whether due to fraud or error. In
making those risk assessments, the auditor considers
internal control relevant to the entity’s preparatio
n of
financial statements that give a true and fair view in
order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the
entity’s internal control. An audit also in
cludes
evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates
made by the Trustee, as well as evaluating the overall
presentation of the financial statements.
我們
相信,
我們
所獲得的審計憑證能充足和
適當地為我們的審計意見提供基礎。
We b
elieve that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our
audit opinion.
28
獨立核數師報告
致海魚獎學基金的信託人
(
續
)
(
該基金乃根據香港法例第
291
章《海魚
(
統
營
)
條例》成立
)
INDEPENDENT
AUDITOR’S
REPORT
TO THE
TRUSTEE OF THE MARI
NE FISH
SCHOLARSHIP FUND
(CONTI
NUED)
(
E
stablished under the Marine Fish (Marketing)
Ordinance, Chapter 291)
意見
Opinion
我們
認為,該等財務報表已根據香港財務報
告準則真實而
中肯
地反映
貴基金於二零一
五
年三月三十一日的
財務
狀況
及
貴基金
截至該日止年度的
財務表現
及現金流量。
In our opinion, the financial statements give a t
rue and
fair view
of the financial positon of the Fund as at 31
March 2015, and of its financial
performance
and its
cash flows for the year then ended in accordance with
Hong Kong Financial Reporting Standards.
羅兵咸永道會計師事務所
執業會計師
(S
igned)
Pricewa
terhouseCoopers
Certified Public Accountants
香港,二零一
五
年
八
月
二十
日
Hong Kong,
20 August
201
5
29
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
附錄六
(
除另有註明外,所有金額為港元
)
Appendix
6
(All amounts in Hong Kong dollars unless otherwise s
tated)
資產負債表
BALANCE SHEET
於三月三十一日
As at 31 March
附註
20
1
5
20
1
4
Note
資產
ASSETS
非流動資產
Non
-
current assets
持至到期日的投資
Held
-
to
-
maturity investments
6
1,001,059
1,512,184
流動資產
Current assets
持至到期日的投資
Held
-
to
-
maturity investments
6
502,510
-
免息貸款
Interest
-
free loans
7
21,000
-
應收
賬
款
Accounts receivables
2
,124
112
原本到期日超過
三個月
之
銀行存款
3,230,000
80
0,000
Bank deposits with original maturities over three months
現金及現金等價物
Cash and cash equivalents
8
31
1,941
230,624
4,067,575
1,030,736
總資產
Total assets
5,068,634
2,542,920
基金
FUNDS
魚類統營處撥出之基金額
9
9
,500,000
6,500,000
Capital allocated by the Fish Marketing Organization
累積虧蝕
Accumulated deficit
9
(
4,463,878
)
(3,988,303
)
總基金
Total funds
5,036,122
2,511,697
負債
LIABILITIES
流動及總負債
Current and total liabilitie
s
其他
應付款項
Accruals
3
2,512
31,223
總基金及負債
Total funds and liabilities
5,068,634
2,542,920
附錄十的附註為本財務報表的整體部分。
The notes on
Appe
ndix 10
are an integral part of these financial statements.
附錄六至十的財務報表已由信託人於二零一
五
年
八月二十
日批核。
The financial statements on Appendi
ces
6
to
10
were approved by the Trustee on
20
August
201
5
.
信託人
(S
igned)
Trustee
梁肇輝
LEUNG Siu
-
fai
香港
Hong Kong
30
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
附錄七
(
除另有註明外,所有金額為港元
)
Appendix
7
(All amounts in Hong Kong dollars unless otherwise stated)
綜合收益表
STATEMENT OF COMPREHENSIVE INCOME
截至三月三十一日止年度
Year ended 31 Mar
ch
附
註
20
1
5
20
14
Note
收入
Income
魚類統營處撥款
Fund from the Fish Marketing Organization
3,000,000
-
持至到期日投資的利息收入
31,236
43,340
Interest income on held
-
to
-
maturity investments
銀行存款利息收入
Interest income on bank deposits
11,074
2,859
免息貸款減值準備回撥
7
21,000
-
Writ
e
back of provision for impairment of interest
-
free loans
其他收入
Sundry income
400
100
3,063,710
46,299
支出
Expenditure
核數師酬金
Auditor
’
s remuneration
(
3
1,000
)
(
30
,000
)
獎學金
Scholarships
(
479,000
)
(
31
2
,000
)
助學金
Grants
(19,000
)
-
持至到期日投資的攤銷
6
(
8,
615
)
(
8,577
)
Amortization of held
-
to
-
maturity investments
銀行費用
Bank charges
(
1,
670
)
(
1,724
)
(
539,285
)
(
352,301
)
本年度
盈餘
/(
虧蝕
)
S
urplus/(deficit)
for the year
2
,524,425
(
306,0
02
)
本年度其他綜合收益
-
-
Other comprehensive income
for the year
本年度總綜合收益
/(
虧蝕
)
2
,524,425
(
306,002
)
Total comprehensive
income/(loss)
for the year
附錄十的附註為本財務報表的整體部分。
The notes on
Appendix 10 are
an integral part of these financial statements.
31
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
附錄八
(
除另有註明外,所有金額為港元
)
Appendix
8
(All amounts in Hong Kong dollars unless otherwise stated)
基金變動表
STATEMENT OF CHANGES IN FUNDS
附註
20
1
5
20
14
Note
4
月
1
日結存
Balance at 1 April
2
,511,697
2,817,699
本年度總綜合收益
Total comprehensive
income
for the year
-
本年度
盈餘
/(
虧蝕
)
9
2
,524,425
(306,002
)
Surplus/(deficit) for the year
-
其他綜合收益
-
-
Othe
r comprehensive income
3
月
31
日結存
Balance at 31 March
5,036,122
2,511,697
附錄十的附註為本財務報表的整體部分。
The notes on
Appendix 10
are an integral part of these financial statements.
32
海魚獎學基金
MARINE FISH SCHOLARSHIP FUND
附錄九
(
除另有註明外,所有金額為港元
)
Appendix
9
(All amounts in Hong Kong dollars unless otherwise stated)
現金流量表
STATEMENT OF CASH FLOWS
截至三月三十一日止年度
Year ended 31 March
附
註
20
1
5
20
14
Note
營運活動所用的
淨
現金
1
0
(
528,981
)
(
342,824
)
Net cash used in operating activities
投資活動的現金流量
Cash flows from investing
a
ctivities
已收利息
Interest received
40,298
65
,
447
持至到期日的投資
的贖回
收入
6
-
1,000,000
Proceeds from redemption of held
-
to
-
maturity investments
購入持至到期日的投資
6
-
(494,250
)
Purchases of held
-
to
-
maturity
investments
原本到期日
超過三個月之銀行存款存放淨額
(
2
,430,000
)
(
25
0,
000
)
Net placement of bank deposits with original maturities over
three months
投資活動
(
所用
)/
產生的淨現金
(2,389,702
)
3
21
,19
7
Net cash
(used in)/generated
from
investing
a
ctivities
財務活動的現金流量
Cash flow from financing activity
魚類統營處
的撥款
9
3,000,000
-
Fund from the Fish Marketing Organization
3,000,000
-
現金及現金等價物淨增加
/(
減少
)
81,317
(21
,
627
)
Net
in
crease
/
(de
crease
)
in cash and cash equivalents
年初現金及現金等價物
2
30,624
252,251
Cash and cash equival
ents
at
beginning of the year
年終現金及現金等價物
8
311,941
2
30,624
Cash and cash equivalents at
end of the year
附錄十的附註為本財務報表的整體部分。
The notes on
Appendix 10
are an integral part of these financial statements.
33
附錄十
Appendix
10
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
1
一般資料
1
General information
海魚獎學基金
(
「基金」
)
的財務報表
是根據香港法例第
291
章《海魚
(
統營
)
條例》第
23(1)
條的規定而編
製
。基金
成立目的是︰
The financial statements of the Marine Fish
Scholarship Fund (the “Fund”) are prepared in
accordance with Section 23(1) of the Marine
Fish (Marketing) Ordinance, Cap. 291. The Fund
was established for the following objects:
(a)
為教育和培訓在香港從事海漁業及魚
類銷售業的人以及其家屬和受養人而
提供獎學金、資助金及貸款;及
(a)
the provision of scholarships, grants and loans
for the education and training of persons who are
employed in the marine fisheries and fish
marketing industries in Hong Kong and their
families and d
ependants; and
(b)
為教育和培訓有意在香港投身海漁業
及魚類銷售業的人而提供獎學金、資
助金及貸款。
(b)
the provision of scholarships, grants and loans
for the education and training of persons who
wish to enter the marine fisheries and fish
marketing industries in Hong Kong.
本基金的地址為九龍長
沙灣茘枝角道
757
號長沙灣蔬菜批發市場。
The address of the Fund is
757 Lai Chi Kok
Road
,
Cheung Sha Wan Wholesale Vegetable
Market
,
Cheung Sha Wan, Kowloon
.
除另有註明外,財務報表的金額均以
港元列報。財務報表已經由信託人在
二零一
五
年
八
月
二十
日批准刊發。
These financial statements are presented in Hong
Kong dollars u
nless otherwise stated. These
financial statements have been approved for
issue by the Trustee on
20 August
2015
.
2
重要會計政策摘要
2
Summary of significant accounting policies
編
製
本財務報表採用的主要會計政策
載於下文。除另有說明外,此等政策
在所呈報的所有年度內貫徹應用。
The principal accounting p
olicies applied in the
preparation of these financial statements are set
out below. These policies have been consistently
applied to all the years presented, unless
otherwise stated.
34
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts
in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.1
編製基準
2.1
Basis of preparation
本基金的財務報表是根據香港財務報
告準則
(
「香港財務準則」
)
編製,
此
統稱包括香
港會計師公會發佈所有適
用的個別香港財務準則,香港會計準
則和詮釋及香港普遍採納之會計原
則。財務報表已按照歷史成本法編製。
The financial statements of the Fund have been
prepared in accordance with Hong Kong
Financial Reporting Standards (“HKFRS”)
,
which collective term includes all applicable
individual HKFRS, Hong
Kong Accounting
Standards (
“
HKAS
”
) and Interpertations issued
by the Hong Kong Institute of Certified Public
Accountants (
“
HKICPA
”
) and accounting
principles generally accepted in Hong Kong. The
financial statements have been
prepared
under
the historical
cost convention.
編製符合香港財務準則的財務報表需
要使用若干關鍵會計估算。這亦需要
管理層在應用本基金會計政策過程中
行使其判斷。
當
涉及高度
的
判斷或高
度複雜性的範疇或涉及對財務報表作
出重大假設和估算的範疇
時
會在附註
4
披露。
The preparation of financial statements in
conformity with HKFRS requires the use of
certain critical accounting estimates. It also
requires management
to exercise its judgement in
the process of applying the Fund’s accounting
policies. The areas involving a higher degree of
judgement or complexity, or areas where
assumptions and estimates are significant to the
financial statements are disclosed in note
4.
(a)
現有香港財務報告準則於二零一
四
年
四月一日
生效的新準則、修訂及詮釋
(
總稱
「
修訂
」
)
(a)
New standards, amendments and interpretations
to existing HKFRS
(collectively, the
“
Amendments
”
)
effective
from 1 April 2014
本基金已於二零一
四
年四月一日開始
的財政年度首次採納下列
有關的修
訂:
The following
Amendments that are relevant an
d
have been adopted by the Fund for the first time
for the financial year beginning on 1 April 201
4
:
35
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES
TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.1
編製基準
(
續
)
2.1
Basis of preparation
(Continued)
(a)
現有香港財務報告準則於二零一
四
年
四月一日
生效的新準則、修訂及詮釋
(
總稱
「
修訂
」
)
(
續
)
(a)
New standards, amendments and i
nterpretations
to existing HKFRS
(collectively, the
“
Amendments
”
)
effective
from 1 April 2014
(Coutinued)
香港會計準則第
32
號
(
修改
)
「
金融
工具:
呈報」有關
金融資產和金融負
債的對銷
。此修改
澄清了對銷權必須
不得依賴未來事項而定。在一般業務
過程中以及倘一旦出現違約、無償債
能力或破產時,這也必須對所有對手
方具有法律約束力。此修改亦考慮了
結算機制。此修改對本基金的財務報
表並無重大影響。
Amend
ment to HKAS
32
,
'
Financial
instruments:
P
resentation
'
on offsetting financial
assets and financial liabilities. This amendment
clarifies
that the right of set
-
off must not be
contingent on a future event. It must also be
legally enforceable for all count
erparties in the
normal course of business, as well as in the event
of default, insolvency or bankruptcy. The
amendment
also considers settlement
mechanisms. The amendment did not have a
significant effect on these financial statements.
香港
會計
準則
第
36
號的修改「資產減
值」有關非財務資產可收回金額的披
露。此修改刪除了透過發佈香港財務
報告準則第
13
號,香港會計準則第
36
號所包括的現金產出單元的可收回金
額的若干披露。此外,對於發生減值
的資產,如果其可收回金額是以公允
價值減去處置成本為基礎確定的,此
修改還要求增強關於該可收回金額的
披露資訊。此修訂對本財務報表沒有
重大影響。
Amendment to HK
AS 36,
'
Impairment
of assets
',
on the recoverable amount disclosures fo
r
non
-
financial assets. This amendment removes
certain disclosures of the recoverable amount of
cash
-
generating units which had been included in
HKAS 36 by the issue of HKFRS 13. It also
enhanced the disclosures of information about
the recoverable amount
of impaired assets if that
amount is based on fair value less costs of
disposal. The amendment did not have a
significant effect on the financial statements.
於二零一四年四月一日開始的財政年
度已經生效的其他修訂對本處並無重
大影響。
Other Amendments which are effective for the
financial year beginning on 1 April 2014 are not
material to the Fund.
36
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unl
ess
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.1
編製基準
(
續
)
2.1
Basis of preparation
(Continued)
(b)
仍未生效而本基金
並
無提早採納
新的
及有關修訂
(b)
New
and relevant
Amendments that are not yet
effective and have not been early adopted by the
Fund
香港會計師公會已經發佈多項新準則
及有關
修訂
,本基金必須於二零一
五
年四月一日或以後開始之會計期間應
用那些與本基金有關的修訂。但本基
金並無在本財務報表中提前採用。
Certain new
and relevant Amendments have been
published that are mandatory for the Fund
’
s
accounting periods commencing on or after 1
April 2015,
and
have not been applied in
preparing these financial statements:
年度改進項目
Annual Improverment Project
2010
-
2012
周期年度改進
1
Annual Improvements 2010
-
2012 cycle
1
年度改進項目
Annual Improverment Project
201
1
-
201
3
周期年度改進
1
Annual Improvements 2011
-
2013 cycle
1
年度改進項目
Annual Improverment Project
201
2
-
201
4
周期年度改進
2
Annual Improvements 2012
-
2014 cycle
2
香港財務準則
9
HKFRS 9
金融工具
3
Financial Instruments
3
附註
:
Notes:
(1)
於二零一四年七月一日之會計期
間開始生效
(1)
Effective for financial
period beginning on 1
July 2014
(2)
於二零一
六年一
月一日之會計期
間開始生效
(2)
Effective for financial period beginning on 1
January 2016
(3)
於二零一
八年一
月一日之會計期
間開始生效
(3)
Effective for financial period beginning on 1
January 2018
本基金會在首個生效年度採納此等修
訂。本基金現正評估採納此等修訂的
影響,但仍未能闡明這些修訂對本基
金在營運及財務
上是否有重大影響。
The Fund is currently assessing the impact of the
adoption of the Amendments and is not yet in a
position to state whether they would have a
significant impact on the Fund
’
s results of
operations and financial position.
37
海魚獎學基金
MARINE FISH
SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.2
外幣匯兌
2.
2
Foreign currency
translation
(a)
功能和列賬貨幣
(a)
Functional and presentation currency
本基金財務報表所列項目均以
本
基金
營運所在的主要經濟環境的貨幣
(
「功
能貨幣」
)
計量。財務報表以港幣呈
報,港幣為本基金的功能及列賬貨幣。
Items included in the financial statements of the
Fund are measured using the currency of the
primary economic
environment in which the
Fund operates (“the functional currency”). The
financial statements are presented in Hong Kong
dollars, which is the Fund’s functional and
presentation currency.
(b)
交易及結餘
(b)
Transactions and balances
外幣交易採用交易
日期
或項目重新計
量的
估值日期的匯率換算為功能貨
幣。結算此等交易產生的匯兌盈虧以
及將外幣計值的貨幣資產和負債以年
終匯率換算產生的匯兌盈虧在綜合收
益表確認。
Foreign currency transactions are translated into
the functional currency using the exchange rates
prevailing at the dates of the transactions and
valuation where items are re
-
measured. Fo
reign
exchange gains and losses resulting from the
settlement of such transactions and from the
translation at year
-
end exchange rates of
monetary assets and liabilities denominated in
foreign currencies are recognized in the
statement of comprehensive inc
ome.
2.3
免息貸款
2.
3
Interest
-
free loans
免息貸款為有固定或可釐定付款且沒
有在活躍市場上報價的非衍生財務資
產。此等款項包括在非流動資產內,
但到期日由結算日起少於
12
個月者,
則分類為流動資產。
Interest
-
free loans are non
-
derivative financial
assets with fixed or determinable payments that
are not quoted in an active market. They are
inc
luded in non
-
current assets, except for those
with maturities less than 12 months after the
balance sheet date. These are classified as current
assets.
免息貸款額初步以公平值確認,其後
利用實際利息法按攤銷成本扣除減值
虧損計量。當有客觀證據證明本基金
將無法按免息貸款原有條款收回所
有
Interest
-
free loans are recognize
d initially at fair
value and subsequently carried at amortized cost
using the effective interest method, less
provision for impairment.
A provision fo
r
38
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
other
wise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.3
免息貸款
(
續
)
2.
3
Interest
-
free loans
(
C
ontinued)
款項時,即就貸出款項設定減值撥
備。撥備金額為資產賬面值與按實際
利率貼現的估計未來現金流量的現值
兩者的差額。資產賬面值
予以削減,
而撥備金額在綜合收益表確認。
impairment of interest
-
free loans is established
when there is objective evidence that the Fund
will not be able to collect all amounts due
according to the original terms of loans. The
amount of the provision for impairment is the
dif
ference between the asset’s carrying amount
and the present value of estimated future cash
flows, discounted at the effective interest rate.
The carrying amount of the asset is reduced and
the amount of the provision is recognized in the
statement of compr
ehensive income.
2.4
財務資產
2.
4
Financial assets
本基金將其財務資產分類為以下類
別︰貸款及應收款,及持至到期日的
投資。分類視乎購入財務資產之目的
而定。管理層在初始確認時釐定財務
資產的分類。
The Fund classifies its financial assets in the
following categories:
loans and receivables and
held
-
to
-
maturity investments. The classification
depends
on the purposes for which the financial
assets were acquired. Management determines
the classification of its financial assets at initial
recognition.
(a)
持至到期日的投資
(a)
Held
-
to
-
maturity investments
持至到期日的投資為有固定或可釐定
付款以及固定到期日的非衍生財務資
產。而信託人有明確意向及能力持
有
至到期日。
若基金將部分持至到期日
的投資出售。整個項目的投資將受影
響並重新分類為可供出售投資項目。
持至到期日的投資列在非流動資產
內,但到期日由結算日起少於
12
個月
者,則分類為流動資產。
Held
-
to
-
maturity investments are non
-
derivative
financial assets with fixed or determinable
payments and fixed maturities that the Trustee
has the positive intent
ion and ability to hold to
maturity.
If the Fund was to sell other than an
insignificant amount of held
-
to
-
maturity
investments, the whole category would be tainted
and reclassified as available for sale.
Held
-
to
-
maturity investments are included in
non
-
cu
rrent assets, except for those with
maturities less than 12 months after the balance
sheet date; these are classified as current assets.
39
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.4
財務資產
(
續
)
2.
4
Financial assets
(Continued)
持至到期日的投資初步以公平值加交
易成本確認,其後利用實際利息法按
攤銷成本扣除減值撥備計量。當有客
觀證據證明有關投資工具發行商有財
政困難不能繳付合約所定的款項時,
即設定減值撥備。撥備金額為資產賬
面值與按實際利率貼現的估計未來現
金流量的現值兩者的差額。資產賬面
值予以削減,而撥備金額在綜合收益
表確認。
Held
-
to
-
maturity investments are recognized
initially at fair val
ue plus transaction costs and
subsequently carried at amortized cost using the
effective interest method, less provision for
impairment. A provision for impairment of the
investments is established when there is
objective evidence that the investment issue
rs
have a financial difficulty in paying the
contractual amounts. The amount of the
provision for impairment is the difference
between
a
the asset’s carrying amount
and the
present value of estimated future cash flows,
discounted at the effective interest r
ate. The
carrying amount of the asset is reduced and the
amount of the provision is recognized in the
statement of comprehensive income.
(b)
貸款及應收款項
(
b
)
Loans and receivables
貸款及應收款為有固定或可釐定付款
且沒有在活躍市場上報價的非衍生財
務資產。
此等項目包括在流動資產
內,但若到期日由結算日起計超過
12
個月者,則
分類為非流動資產。
本基
金的貸款及應收賬款詳細列明於附註
5
內。
Loans and receivables are non
-
derivative
financial assets with fixed or determinable
payments that are not quoted in an active market.
They are included in current assets, except for
maturities greater than 12 months after t
he
balance sheet date.
These are classified as
non
-
current assets. The Fund’s loans and
receivables are detailed in note 5.
2.5
現金及現金等價物
2.
5
Cash and cash equivalents
現金及現金等價物包括銀行結存及原
到期日為三個月或以下的銀行存款。
Cash and cash equivalents include bank balan
ces
and bank deposits with original maturities of
three months or less.
40
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.
6
財務
資產
(
按攤銷成本值
)
減值
2.
6
Impairment of financial assets carried at
amorti
z
ed cost
本基金於每個結算日評估是否存在客
觀證據證明某一財務資產或某一財務
資產組出現減值。只有當存在客觀證
據證明於因為首次確認資產後發生一
宗或多宗事件導致出現減值(「損失事
項」),而該宗(或該等)損失事項對
該項或該
組財務資產的估計未來現金
流量構成的影響可以合理估計,有關
的財務資產或財務資產組才算出現減
值及產生減值虧損。
The Fund assesses at each balance sheet date
whether there is objective evidence that a
financial asset or group of financial assets is
impaired. A financial asset or a group of financial
assets is imp
aired and impairment losses are
incurred only if there is objective evidence of
impairment as a result of one or more events that
occurred after the initial recognition of the asset
(a ‘loss event’) and that loss event (or events) has
an impact on the esti
mated future cash flows of
the financial asset or group of financial assets
that can be reliably estimated.
減值虧損的證據可包括債務人或一組
債務人遇上嚴重財政困難、逾期或拖
欠償還利息或本金、債務人很有可能
破產或進行其他財務重組,以及有可
觀察數據
顯
示估計未來現金流有可計
量的減少,例如與違約有相互關連的
拖欠情況或經濟狀況改變。
Evidence of impairment may include indications
that the debtors or a group of debtors is
experiencing significant financial difficulty,
default or
delinquency in interest or principal
payments, the probability that they will enter
bankruptcy or other financial reorganization, and
where observable data indicate that there is a
measurable decrease in the estimated future cash
flows, such as changes in
arrears or economic
conditions that correlate with defaults.
對於貸款及應收款類別,損失金額乃
根據資產賬面值與按財務資產原實際
利率貼現而估計未來現金流量(不包
括仍未產生的未來信用損失)的現值
兩者的差額計量。資產賬面值予以削
減,而損失金額則在綜合收益表確認。
For loans and receivables category, the amount
of the loss is measured as the difference between
the asset’s carrying amount and the present value
of estimat
ed future cash flows (excluding future
credit losses that have not been incurred)
discounted at the financial asset’s original
effective interest rate. The carrying amount of
the asset is reduced and the amount of the loss is
recognized in the statement of
comprehensive
income.
41
海魚獎學基金
MARINE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.
6
財務
資產
(
按
攤銷成本值
)
減值
(
續
)
2.
6
Impairment of financial assets carried at
amorti
z
ed cost
(Continued)
如在後繼期間,減值虧損的數額減
少,而此減少可客觀地聯繫至減值在
確認後才發生的事件(例如債務人的
信用評級有所改善),則之前已確認的
減值虧損可在綜合收益表轉回。
If, in a subsequent period, the amount of the
impairment loss decreases and the decre
ase can
be related objectively to an event occurring after
the impairment was recognized (such as an
improvement in the debtor’s credit rating), the
reversal of the previously recognized impairment
loss is recognized in the statement of
comprehensive incom
e.
2.7
撥備
2.
7
Provision
s
本基金在以下情況時,作出撥備
:
本基
金會因已發生的事件而產生現有的法
律或推定責任;很可能需要有資源流
出以償付責任;金額已經可靠估計。
本基金不就未來營運虧損確認撥備。
Provisions are
recognized
when the Fund has a
present legal or constructive obligation as a
result of past events, it is probable that an
outflow of
resources will be required to settle the
obligation, and the amount has been reliably
estimated. Provisions are not recognized for
future operating losses.
如有多項類似責任,其需要在償付中
流出資源的可能性,根據責任的類別
整體考慮。即使在同一責任類別所包
含的任何一個項目相關的資源流出的
可能性極低,仍須確認撥備。
Where there are
a number of similar obligations,
the likelihood that an outflow will be required in
settlement is determined by considering the class
of obligations as a whole. A provision is
recognized
even if the likelihood of an outflow
with respect to any one item inc
luded in the same
class of obligations may be small.
2.8
收益確認
2.
8
Revenue recognition
銀行存款的利息收入是根據實際利息
法按時間比例入賬。
Interest income on bank deposits is recognized
on a time proportion basis using the effective
interest method.
其他收入是按應計基準確認。
Sundry income is recognized on an accruals
basis.
42
海魚獎學基金
MARI
NE FISH SCHOLARSHIP FUN
D
(
除另有註明外,所有金額為港元
)
(All amounts in Hong Kong dollars unless
otherwise stated)
財務報表附註
NOTES TO THE FINANCIAL
STATEMENT
S
2
重要會計政策摘要
(
續
)
2
Summary of significant accounting policies
(
Continued
)
2.9
魚類統營處撥出之基金額
2.
9
C
apital allocated by the Fish Marketing
Organization
本基金將此等撥款在綜合收益表確認
為收益,然後轉往「魚類統營處撥出
之基金額」以用作支持基金的營運。
The funding is recognized in the statement of
comprehensive income as income and then
transferred to the “capital allocated by the Fish
Marketing Org
anization”, which is used to
support the operation of the Fund.
3
財務及資金風險管理
3
Financial and capital risks management
3.1
財務風險因素
3
.
1
Financial risk factors
本基金的活動承受著多種的財務風
險:外匯風險、信貸風險、流動資金
風險及現金流量
及公允價值
利率風
險。本基金的整體風險管理計劃專注
於財務市場的難預測性,並尋求儘量
減低對本
基金財務表現的潛在不利影
響。
The Fund’s activities expose it to a variety of
financial risks factors: foreign exchange risk,
credit risk, l