· web viewsupermarkets, hotels and institutions like aged people‟s homes....

魚類統營處年報 2009-20102

抱負及使命

VISION AND MISSION

抱負

向本地捕魚

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。

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

地捕魚業及漁產貿易商，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。

Vision

To provide the

local

fishing

industry

and

fisheries trade

sector an orderly and efficient

wholesale marketing system and

facilities for marine fish.

Mission

To serve the

local fishing

industry and

fisheries trade

sector with professionalism,

dedication,

courtesy

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 ORGANIZATION

魚類統營處（魚統處）最初根據「防

衛規例」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。該

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。

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 Aberdeen, 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

筲箕彎魚類批發市場

Shau Kei Wan 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。截至二零一零年三月三十一日，

該處僱用職員 212 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。二零零九至一零財政年度

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 is headed by the

Director of Marketing, a

position currently held by

the Director of Agriculture, Fisheries and Conservation.

It is a self-financing, non-profit making organization

separate from the civil service. As at 31 March 2010,

the organization employed 212 staff. The organization

chart is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 2009-10

financial year, the Board discussed and advised the

organization 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 membership 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。

拍賣盤海魚批銷

Sale of marine fish by auction

Provision of marine fish wholesaling

facilities and services

Through

the

wholesale

markets

established

at

strategic locations, the FMO

provides fish trading facilities, and 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% of

the total value of fish sold through auction or

negotiation, or a rate of $5 per 15 catties for fish sold

through direct sales.

直銷盤海魚批銷

Direct sale of marine fish

活海魚批銷

Wholesaling of live 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。

Promotion of local fisheries products

To promote local fisheries

products, the FMO develops

quality fisheries products at

its fish processing centre and

bring local fisheries products to the local public

through its marketing network. The FMO also

promotes the marketing of local fisheries products

through participation in food fairs and organizing

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。

Supporting local fisheries

The FMO channels back its surplus earnings

to support the development of the local fishing

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.

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。截至二零一零年三月三十

一日，該貸款基金的資本及累積盈餘總

額為 8,032 萬元。

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 2010, the Loan

Fund‟s capital and accumulated surplus amounted to

$80.32 million.

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 650

萬元。

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 Fish Scholarship Fund Advisory

Committee. The Fund currently has a capital of $6.5

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 500 名漁

民、100 名收魚商、90

名批發商及 1,100 名

買家提供批銷設施及管理服務。在二零零

九至一零年度，一共有 41,589 公噸鮮海魚

及 9,510 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、魚慈魚、魚倉魚、魚立魚

及魷魚，而主要活海魚品種包括石斑、

黃魚立魚倉及石蚌。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。

Provision of marine fish wholesaling

facilities and services

The

FMO

provides

wholesaling facilities

management

services

and

to

about 500 fishermen, 100

fish collectors, 90 wholesalers and 1,100 buyers. In

2009-10, 41,589 tonnes of fresh marine fish and 9,510

tonnes of live marine fish were sold through FMO

wholesale markets. The former mainly includes golden

thread, big-eyes, horse-head, yellow croaker, scad,

pomfret, seabream and squid whereas 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.

年內，魚統處繼續改善市場設施，以

During the year, the FMO continued to improve

配合魚商的營運需求。青山魚類批發市場 its market facilities to cope with the operational needs

的重置計劃將於 2010 年年底完成，為市場 of fish traders. The reprovision project of Castle Peak

用家提供更完善的市場設施及環境。

Wholesale Fish Market is scheduled to be completed by

the end of 2010, with an aim to upgrade the market

facilities and provide a better environment to the market

users.

現時青山魚類批發市場

Current Castle Peak Wholesale Fish Market

新建成之青山魚類批發市場

New Castle Peak Wholesale Fish Market

8

為確保於香港仔、觀塘和長沙灣魚類

To ensure that the live marine fish wholesaling

批發市場的活海魚批發活動在井然有序、 activities at the Aberdeen, Kwun Tong and Cheung Sha

衛生和有效率的情況下運作，魚統處繼續 Wan Wholesale Fish Markets are operated in an orderly,

提供包括市場內的保安、批銷秩序、清潔、 hygienic and efficient manner, the FMO continued to

交通安排和配售潔淨海水等的管理和相關 provide the necessary management and related services

服務。此外，魚統處派員定期監察魚缸水 including security, market order, cleaning, parking,

的水質和巡查活魚攤檔，以確保檔戶遵孚 traffic management and sale of clean seawater in the

飼養活魚之有關規定及符合訂明的衛生標 market. Moreover, regular monitoring of fish tank water

準。

quality and inspection of live fish stalls were conducted

to

ensure

their

compliance

with

fish

keeping

requirements and prescribed hygiene standards.

魚統處繼續在香港仔、觀塘和長沙灣

The FMO continued to supply clean seawater to

魚類批發市場為活魚批發商及運輸商提供 the live fish wholesalers and transporters at its

潔淨海水。自 2006 年 1 月，這三個魚類批 wholesale fish markets at Aberdeen, Cheung Sha Wan

發市場已成功申請為「優質海水認可計劃」and Kwun Tong. The three markets have been granted

下的「認可優質海水供應商」及「優質海 “Accredited Quality Seawater Supplier” and "Quality

水標誌商戶」

，而魚統處亦已經連續 4 年成 Seawater Logo Holder" status under the voluntary

功獲得「優秀表現」獎項。年內，魚統處 Quality Seawater Assurance Scheme (QSAS) since

以收回成本的原則提供了 27,292 噸優質海 January 2006. The FMO has also been given the

水給活魚批發商及運輸商。

“Excellent Performance” award under the scheme for

fourth consecutive years. During the year, the FMO

supplied a total of 27,292 tonnes of quality assured

seawater to live fish traders and transporters on

cost-recovery basis.

「優質海水認可計劃」標誌

Quality Seawater Assurance Scheme (QSAS) logo

refurbishmen

「優質海水認可計劃」證書頒授儀式

(QSAS) Annual Certificate Presentation Ceremory

refurbishmen

9

推廣本地漁產品

Promotion of local fisheries products

The Fish Processing Centre, situated at the

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 Aberdeen Wholesale Fish Market, continued its mission

展優質本地漁產品及將這些產品推廣至本 of developing premium local fisheries products and

地及內地市場。此外，中心亦與漁農自然 promoting these products to both the local and

護理署合作，利用魚統處的銷售網絡及〝優 Mainland markets in collaboration with the industry

質之選〞品牌，推廣「優質養魚場計劃」 during the year. The Centre also cooperated with the

及其漁產品。年內，魚統處向 120 個客戶， Agriculture, Fisheries and Conservation Department

包括餐廳、酒樓、超級市場、酒店及老人 (AFCD) in promoting the “Accredited Fish Farm

院舍等供應各類優質漁產品，產品包括乾 Scheme” and its products through its marketing network

and using the brand of the FMO – “Quality Produce”.

貨、鹹鮮及急凍貨品。

During the year, the FMO supplied premium fisheries

products, including dried, salted, fresh and frozen

products to 120 customers including restaurants,

supermarkets, hotels and institutions like aged people‟s

homes.

食物及衛生局到訪香港仔魚類批發市場

韓國考察團參觀香港仔魚類批發市場

Korea Study Tour visiting the Aberdeen Wholesale Fish The Delegation of Food and Health Bureau visiting the


Market

Besides, the FMO has been actively exploring the

另外，魚統處亦積極探討透過「內地

與香港關於建立更緊密經貿關係的安 possibility of supplying local fisheries products to the

排」，將本地漁產品供應至內地市場的機 Mainland market under the “Mainland and Hong Kong

Closer Economic Partnership Arrangement (CEPA)”

會。

10

推廣「優質養魚場計劃」認證的本地漁產品

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

聯同漁農自然護理署及蔬菜統營處於 2010

年 1 月 22 至 24 日在旺角花墟球場舉辦的

「本地漁農美食迎春嘉年華 2010」

。該嘉年

華會集合了超過 140 個攤位售賣本地出產

之優質漁農產品，並吸引超過 15 萬人次參

觀，反應十分理想。

Promotion of local fisheries products accredited under the

“Accredited Fish Farm Scheme”

The FMO organized and participated in various

publicity activities to promote local fisheries products.

One of the major events was “Farmfest 2010” jointly

organized by the AFCD, FMO and the Vegetable

Marketing Organization on 22-24 January 2010 at Fa

Hui Park, Mongkok. There were over one hundred and

forty booths selling local premium agricultural and

fisheries products. The event was a great success,

attracting more than 150,000 visitors.

「本地漁農美食迎春嘉年華 2010」開幕典禮

Opening ceremony of “Farmfest 2010”

「本地漁農美食迎春嘉年華 2010」海報

Poster of “Farmfest 2010”

11

此外，魚統處參加了在香港舉辦的

「香

港國際佳餚、飲品及餐飲業供應與設備展覽

會 2009」和「美食博覽 2009」

，以及在內地

舉辦的「中國食品産業競爭情報國際高峰論

壇」等食品展覽會，藉以向本地、內地及海

外買家推廣及宣傳本地優質漁產品。

Moreover, the FMO took part in food fairs

including “Restaurant & Bar Hong Kong 2009” and

“Food Expo 2009” in Hong Kong, and the “Chinese

Food Industry Competitive Intelligence International

Strategy Forum” in the Mainland, through which local

premium fisheries products were publicized and

promoted to local, Mainland and overseas buyers.

「香港國際佳餚、飲品及餐飲業供應與設備展覽會 2009」「美食博覽 2009」

“Restaurant & Bar Hong Kong 2009”

“Food Expo 2009”

魚類統營處到訪湖南長沙市參加中國食品產業競

爭情報國際高峰論壇

Fish Marketing Organization was invited to

participate in the Chinese Food Industry

Competitive Intelligence International Strategy

Forum in Hunan, Changsha

魚類統營處總經理到訪廣州水產批發市場

General Manager of FMO visiting the Guangzhou

Wholesale Fish Market

12

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。而魚統處亦不斷推出

新產品;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 Fish Wholesale Market.

The souvenirs include some handicrafts and models

with Hong Kong fishery features which are maded by

some local Social Enterprises. The FMO also offers

new

product

items,

including

T-shirts

and

colour-changing mugs with a fish design.

魚類統營處禮品店

FMO Gift shop

支援本地漁業

內地每年在南海實施休漁期。為了協

助約 1,200 名受影響的捕撈漁民，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

作出準備。此外，由於休漁期延長半個月

至兩個半月，魚統處透過提供額外貸款及

承擔一年的貸款利息，向受休漁期影響的

漁民提供進一步協助。

魚類統營處禮品店精品林羅滿目

FMO Gift shop offering a variety of high quality products

Supporting local fisheries

To help some 1,200 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 prepare for resumption of

fishing after the moratorium. Besides, in view of the

extention of the moratorium by half a month, to two and

a half months, the FMO provided further assistance to

the affected fishermen through provision of extra loans

and absorption of interests of the loans for one year.

13

年內向受休漁期影響

During the year, a total of 810

的漁民批出共 810 宗

special and extra loans

特別及額外貸款，貸

amounting to $76.27 million

款總額為 7,627 萬

were issued to fishermen

元。另外，魚統處批出 14 宗貸款 (161 萬 affected by the fishing moratorium. In addition, the

元)予漁民作一般生產及發展用途。

FMO issued 14 loans totaling $1.61 million to

fishermen for general production and development

purposes.

海魚獎學基金發放獎助學金共 29 萬 2

千元予 19 名符合資格的學生，以及撥出約

22 萬元，資助 46 位漁民參加漁業課程，協

助他們提升對各種可持續發展作業的知識

和技能。二零零九至一零財政年度海魚獎

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。

A total of $292,000 in scholarships and grants was

awarded to 19 eligible students under the Marine Fish

Scholarship Fund. The Fund also offered grants of some

$220,000 to 46 fishermen to pursue training courses

aimed at upgrading their knowledge and skills in

various sustainable fisheries operations. The Report of

the Auditors, the Balance Sheet, the Statement of

Comprehensive Income, the Statement of Changes in

Funds, the Statement of Cash Flows and the Notes to

the Financial Statement of the Marine Fish Scholarship

Fund for the financial year 2009-10 are at Appendices 5

to 10 respectively.

財政表現

二零零九至一零年度魚統處的經營業

務盈餘為 10,062,393 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。

Financial performance

The FMO achieved an operating surplus of

$10,062,393 during 2009-10. The Report of the

Auditors, the Statement of Comprehensive Income, the

Balance Sheet, Statement of Changes in Funds, the

Statement of Cash Flows and the Notes to the Financial

Statements for the financial year 2009-10 are at

Appendices 11 to 16 respectively.

14

2005-06 至 2009-10 年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits for

2005-06 to 2009-10

15

2005-06 至 2009-10 年的鮮海魚全年批銷量

Fresh Marine Fish Throughput for

2005-06 to 2009-10

16

2005-06 至 2009-10 的活海魚全年批銷量

Live Marine Fish Throughput for 2005-06 to

2009-10

17

迎接未來

MEETING FUTURE

CHALLENGES

____________________________________ ____________________________________

由於南中國海漁業

Due to the intense

資源的競爭激烈，

competition

for

以及漁民在香港以

fisheries resources in

外地方出售漁獲的

the South China Sea

情況漸趨普遍，魚 and increasing sale of catches by the local fishing

統處的批銷量和佣金收益將會繼續受壓。 fleet outside Hong Kong, there will be continous

pressure on the FMO throughput and hence its

commission income.

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內撥

出地方繼續發展與活海魚批銷活動有關的

業務。另外，魚統處將會加強發展及推廣

本地優質漁產品，並繼續推進透過「內地

與香港關於建立更緊密經貿關係的安排」

拓展內地市場網絡的計劃。

The FMO will continue to review the

utilization of its wholesale fish markets, streamline

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 Organization. The FMO

will continue to allocate space in its wholesale

markets for developing business relating to live

marine fish wholesaling activities. In addition, the

FMO

will

strengthen

the

development

and

promotion of local premium fisheries products and

continue to pursue its plan to expand its marketing

network to the Mainland under “CEPA”.

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、衛生及治安問題。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衛生良好的

情況下進行。

The Organization will continue to conduct 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 activities. The FMO

will also strengthen the management of wholesaling

activities in its markets to ensure that they are

conducted in an orderly manner in a hygienic

environment.

18

魚類統營處魚類批發市場

Fish Marketing Organization Wholesale Fish Markets

魚類統營處總辦事處

Fish Marketing 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 : [email protected]

長沙灣魚類批發市場

Cheung 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


香港仔魚類批發市場


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


筲箕灣魚類批發市場

Shau Kei Wan Wholesale Fish

Market

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


觀塘魚類批發市場

Kwun Tong Wholesale Fish Market

九龍觀塘東源街 10 號

10 Tung Yuen Street,

Kwun Tong, Kowloon.

電話 Tel : (852) 2775 5987

傳真 Fax : (852) 2709 3915


青山魚類批發市場

Castle Peak Wholesale Fish Market

新界屯門三聖邨三聖街

Sam Shing Street,

Sam Shing Estate, Tuen Mun, N.T.

電話 Tel : (852) 2450 6445

傳真 Fax : (852) 2450 8303


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, N.T.

電話 Tel : (852) 2664 4208

傳真 Fax : (852) 2667 2322


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, N.T.

電話 Tel : (852) 2792 2735

傳真 Fax : (852) 2792 2735


魚統處網頁 http://www.fmo.org.hk

FMO homepage

魚統處網頁提供每天各主要冰鮮海魚、活

The

海鮮的平均批發價及魚統處的最新資

wholesale prices of major fresh marine fish

訊。除此之外，該網頁亦載有魚統處的服

and live seafood as well as the latest news of

務資料及查詢熱線。

FMO

http://www.fmo.org.hk

homepage

provides

daily

the Organization. It also provides an enquiry

hotline and information on the services

provided by the Organization

19

附錄表 List of Appendices

Page （頁）

20

1

組織圖解

Organization Chart

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

21

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

Fish Marketing Organization Markets

23

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

Fish Marketing Organization Markets

24

5

海魚獎學基金 – 獨立核數師報告

Marine Fish Scholarship Fund - Report of the Independent Auditors

26

6

海魚獎學基金 – 資產負債表

Marine Fish Scholarship Fund - Balance Sheet

28

7

海魚獎學基金 – 收支結算表

Marine Fish Scholarship Fund - Income and Expenditure Account

29

8

海魚獎學基金 – 基金變動表

Marine Fish Scholarship Fund - Statement of Changes in Funds

30

9

海魚獎學基金 – 現金流量表

Marine Fish Scholarship Fund - Cash Flow Statement

31

10

海魚獎學基金 – 財務報表附註

Marine Fish Scholarship Fund - Notes to the Financial Statements

32

11

魚類統營處 – 2009/2010 核數師報告

Fish Marketing Organization - Report of the Auditors 2008-2009

50

12

魚類統營處 – 2009/2010 資產負債表

Fish Marketing Organization - Balance Sheet 2008-2009

52

13

魚類統營處 – 2009/2010 收支結算表

Fish Marketing Organization - Income and Expenditure Account 2008-2009

54

14

魚類統營處 – 基金變動表

Fish Marketing Organization - Statement of Changes in Funds

56

15

魚類統營處 – 2009/2010 現金流量表

Fish Marketing Organization - Cash Flow Statement 2008-2009

57

16

魚類統營處 – 財務報表附註

Fish Marketing Organization - Notes to the Financial Statements

58

20

附錄一

Appendix 1

魚類統營處之組織圖解

The Organization 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

4 市場經理

4 Market Managers

3 助理經理

3 Assistant Managers

185 職員

185 Staffs

行政部

Headquarters

Administration Section

19 職員

19 Staffs

21

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 Organization

established under Section 9 of the Marine Fish (Marketing) Ordinance.

二.

委員會成員 [截至 2010 年 3 月 31 日] Membership [ as at 31 March 2010 ]

主席 Chairman

Mr. WONG Chi-kong, Alan, J.P.

黃志光太平紳士

成員 Members

Mr. LI Kwok-ying, BBS, MH, J.P.

李國英太平紳士, BBS, MH

Mr. CHU Chun-yin, Benny

朱晉賢先生

Dr. AU Wai-ting, Doris

歐慧婷博士

Ms. KUNG Yin-ha, Cecilia

龔燕霞女士

Ms. LEE Kwai-chun, MH

李桂珍女士, MH

Ms. CHOW Muk- choi

周木彩女士

Mr. LAI Yai-shing

黎有勝先生

Mr. YIK Kwok-leung, Andy

易國樑先生

Mr. KEUNG Yin-man

姜彥文先生

Ms. CHAN Pui-yee, Kaney

陳佩儀女士

22

成員（續）Members (Continued)

Mr. LAM Chun-wai

林振偉先生

Mr. FUNG Shu-fat

馮樹發先生

Mr. LI Tak-wah

李德華先生

Mr. PANG Wah-kan

彭華根先生

Ms. AU Sin-lun, Catherine

區倩綸女士

Mr. WONG Kam-lai

黃錦禮先生

23

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 FMO MARKETS

期間

重量(公噸)

價值 (元)

每千克平均價格(元)

Period

Quantity

(Tonne)

Value ($)

Average Price per kilogram

($)

2004-2005

41,703

811,928,921

19.47

2005-2006

44,894

838,570,060

18.68

2006-2007

44,175

960,478,412

21.74

2007-2008

41,925

1,038,442,965

24.77

2008-2009

02/2010

03/2010

41,637

3,539

3,550

3,191

3,301

3,797

3,575

3,472

3,675

3,555

3,618

2,460

3,856

1,110,866,409

92,224,812

94,455,182

90,978,981

91,287,454

102,160,883

92,718,703

96,767,541

96,661,371

101,864,506

106,020,982

70,893,890

108,969,594

26.68

26.06

26.61

28.51

27.65

26.91

25.94

27.87

26.30

28.65

29.30

28.82

28.26

2009/2010

41,589

1,145,003,898

27.53

04/2009

05/2009

06/2009

07/2009

08/2009

09/2009

10/2009

11/2009

12/2009

01/2010

24

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 (元)

每千克平均價格(元)

Period

Quantity

(Tonne)

Value ($)

Average Price per kilogram

($)

2004-2005

14,288

749,153,373

52.43

2005-2006

10,334

646,283,898

62.54

2006-2007

10,390

598,740,864

57.63

2007-2008

10,422

10,213

871

850

835

830

854

853

858

871

742

672

575

699

9,510

599,850,306

581,172,556

48,428,733

48,205,225

47,125,213

47,427,471

49,236,247

49,218,369

49,113,628

49,954,968

33,653,386

34,014,911

32,797,664

31,592,136

520,767,951

57.56

56.91

55.60

56.71

56.44

57.14

57.65

57.70

57.24

57.35

45.35

50.62

57.04

45.20

54.76

2008-2009

04/2009

05/2009

06/2009

07/2009

08/2009

09/2009

10/2009

11/2009

12/2009

01/2010

02/2010

03/2010

2009-2010

25

附錄五

Appendix 5

至

To

附錄十六

Appendix 16

26

附錄五

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)

Appendix 5

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEE OF THE MARINE FISH

SCHOLARSHIP FUND

(established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

本核數師已審核列載於附錄五至九海魚獎學基

金(「基金」)的財務報表，此財務報表包括於

二零一零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。

We have audited the financial statements of the

Marine Fish Scholarship Fund (the “Fund”) set out

on Appendices 5 to 9, which comprise the balance

sheet as at 31 March 2010, and the statement of

comprehensive income, statement of changes in

funds and statement of cash flows for the year then

ended, and a summary of significant accounting

policies and other explanatory notes.

信託人就財務報表須承擔的責任

Trustee’s responsibility

statements

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編製及

公平地列報該等財務報表。這責任包括設計、

實施及維護與編製及公平地列報財務報表相關

的內部控制，以使財務報表不存在由於欺詐或

錯誤而導致的重大錯誤陳述；選擇和應用適當

的會計政策；及按情況下作出合理的會計估計。

The Marine Fish (Marketing) Ordinance, Chapter

291, requires the Trustee to keep proper accounts.

The Trustee is responsible for the preparation and

fair presentation of these financial statements in

accordance with Hong Kong Financial Reporting

Standards issued by the Hong Kong Institute of

Certified Public Accountants. This responsibility

includes designing, implementing and maintaining

internal control relevant to the preparation and fair

presentation of financial statements that are free

from material misstatement, whether due to fraud or

error; selecting and applying appropriate accounting

policies; and making accounting estimates that are

reasonable in the circumstances.

核數師的責任

Auditor’s responsibility

本核數師的責任是根據我們的審核對該等財務

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。本核數師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.

本核數師已根據香港會計師公會頒佈的香港審

計準則進行審核。這些準則要求我們遵孚道德

規範，並規劃及執行審核，以合理確定此等財

務報表是否不存有任何重大錯誤陳述。

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

requirements and plan and perform the audit to

obtain reasonable assurance as to whether the

financial statements are free from material

misstatement.

for

the

financial

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 (Continued)

(established under the Marine Fish (Marketing)

Ordinance, Chapter 291)

核數師的責任(續)

Auditor’s responsibility (Continued)

審核涉及執行程序以獲取有關財務報表所載金

額及披露資料的審核憑證。所選定的程序取決

於核數師的判斷，包括評估由於欺詐或錯誤而

導致財務報表存有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編製及

公平地列報財務報表相關的內部控制，以設計

適當的審核程序，但並非為對貴基金的內部

控制的效能發表意見。審核亦包括評價信託人

所採用的會計政策的合適性及所作出的會計估

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 preparation and fair presentation of the

financial statements 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 includes 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.

本核數師相信，本核數師所獲得的審核憑證是

充足和適當地為我們的審核意見提供基礎。

We believe that the audit evidence we have obtained

is sufficient and appropriate to provide a basis for

our audit opinion.

意見

Opinion

本核數師認為，上述之財務報表已根據香港財

務報告準則真實而公平地顯示貴基金於二零

一零年三月三十一日結算時之事務狀況，及貴

基金截至該日止年度之虧蝕及現金流量。

In our opinion, the financial statements give a true

and fair view of the state of affairs of the Fund as at

31 March 2010 and of its deficit and 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

(Signed) PricewaterhouseCoopers

Certified Public Accountants

香港，二零一零年七月二十三日

Hong Kong, 23 July 2010

28

附錄六

Appendix 6

海魚獎學基金 MARINE FISH SCHOLARSHIP FUND

(除另有註明外，所有金額為港元)

(All amounts in Hong Kong dollars unless otherwise stated)

資產負債表 BALANCE SHEET

附註

Note

資產 ASSETS

非流動資產 Non-current assets

持至到期日的投資 Held-to-maturity investments

免息貸款 Interest-free loans

流動資產 Current assets

持至到期日的投資 Held-to-maturity investments


應收賬款 Accounts receivables

超過 3 個月而 1 年內到期的銀行存款 Bank deposits with

maturities of more than three months and within one year

現金及現金等價物 Cash and cash equivalents

於三月三十一日

As at 31 March

2010

2009

6

7

2,171,824

2,171,824

2,425,991

4,762

2,430,753

6

7

749,069

5,333

40,930

500,201

23,047

64,850

250,000

750,000

268,595

1,313,927

139,273

1,477,371

3,485,751

3,908,124

6,500,000

(3,042,573)

3,457,427

6,500,000

(2,618,800)

3,881,200

28,324

3,485,751

26,924

3,908,124

8

總資產 Total assets

基金 FUNDS

魚類統營處撥出之基金額

Capital allocated by the Fish Marketing Organization

累積虧蝕 Accumulated deficit

總基金 Total funds

9

9

負債 LIABILITIES

流動及總負債 Current and total liabilities

應付款項 Accruals

總基金及負債 Total funds and liabilities

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.

附錄六至十的財務報表已由信託人於二零一零年七月二十三日批核。

The financial statements on Appendix 6 to 10 were approved by the Trustee on 23 July 2010.

信託人 Trustee

黃志光（Signed）WONG Chi-kong

香港 Hong Kong

29

附錄七

Appendix 7

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND



綜合收益表

STATEMENT OF COMPREHENSIVE INCOME

截至三月三十一日止年度

Year ended 31 March

附註

Note

2010

2009

117,137

131,725

1,216

15,693

1,374

3,777

收入 Income

持至到期日的投資利息收入

Interest income on held-to-maturity investments

銀行存款利息收入 Interest income on bank deposits

攤銷免息貸款利息收入 Interest income on amortisation of

interest-free loans

免息貸款減值撥回 Written back of impairment on interest-free

loans

其他收入 Sundry income

7

7

-

35,000

119,727

350

186,545

(27,000)

(26,000)

(278,000)

(14,000)

(169,500)

(16,000)

(216,837)

(463,344)

(4,549)

(6,058)

(3,114)

(1,485)

(543,500)

(682,387)

本年度虧蝕 Deficit for the year

其他綜合收益 Other comprehensive income

(423,773)

-

(495,842)

-

本年度總綜合虧損 Total comprehensive loss for the year

(423,773)

(495,842)

支出 Expenditure

核數師酬金 Auditors' remuneration

獎學金 Scholarships

助學金 Grants

資助漁民參加漁業培訓課程 Grants to fishermen for

participating in fishing training courses

持至到期日的投資攤銷 Amortisation of

held-to-maturity investments

銀行費用 Bank charges



30

附錄八

Appendix 8

海魚獎學基金




基金變動表 STATEMENT OF CHANGES IN FUNDS

附註

Note

4 月 1 日結存 Balance at 1 April

本年度總綜合虧損

9

2010

2009

3,881,200

4,377,042

(423,773)

(495,842)

Total comprehensive loss for the year

3 月 31 日結存 Balance at 31 March

3,457,427



3,881,200

31

附錄九

Appendix 9

海魚獎學基金




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

Note

2010

2009

營運活動所用的凈現金

Net cash used in operating activities

10

(513,601)

(587,178)

142,173

151,258

投資活動的現金流量 Cash flows from investing activities

已收利息 Interest received

持至到期日的投資收入 Proceeds from held-to-maturity

investments

investments

購入持至到期日的投資 Purchases of held-to-maturity

investments

500,000

-

(499,250)

-

超過 3 個月而 1 年內到期的銀行存款提取淨額

Net withdrawal of bank deposits with maturities of

more than three months and within one year

500,000

500,000

642,923

651,258

129,322

64,080

139,273

75,193

268,595

139,273

投資活動產生的淨現金 Net cash generated from investing

activities

現金及現金等價物淨增加 Net increase in cash and

cash equivalents

年初現金及現金等價物 Cash and cash equivalents

at beginning of the year

年終現金及現金等價物 Cash and cash equivalents

at end of the year

8



32

附錄十

Appendix 10

海魚獎學基金



(All amounts in Hong Kong dollars unless otherwise

stated)

財務報表附註

NOTES TO THE FINANCIAL STATEMENTS

1

1

一般資料

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:

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)條的規定而編制。基金成立目的是：

(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 dependants; and

(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

(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.

(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。

The address of the Fund is 757 Lai Chi Kok Road,

Cheung Sha Wan Wholesale Vegetable Market,

Cheung Sha Wan, Kowloon.

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。

These financial statements are presented in Hong

Kong dollars unless otherwise stated. These

financial statements have been approved for issue

by the Trustee on 23 July 2010.

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二零一零年

七月二十三日批准刊發。

2

重要會計政策摘要

編制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。

General information

2

Summary of significant accounting policies

The principal accounting policies 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.

33

海魚獎學基金




stated)

財務報表附註


2

2

重要會計政策摘要(續)

2.1 編制基準


(Continued)

2.1 Basis of preparation

成本法編制。

The financial statements of the Fund have

been prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”)

and under the historical cost convention.

編制符合香港財務準則的財務報表需要

The preparation of financial statements in

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」)及已按照歷史

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。涉及高度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

算的範疇在附註 4 披露。

(a)於二零零九年生效的準則、修訂及對

現有準則的詮釋

本基金已於二零零九年四月一日採

納下列已公佈及與本基金有關的已

修訂準則及修訂﹕

香港會計準則 7「金融工具 - 披

露」(修改)

此項修改要求提高有關公允價值計

量和流動性風險的披露。此修改特

別要求按公允價值的計量架構披露

公允價值計量。此會計政策的改變

只導致額外披露。

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) Standards,

amendments

and

interpretations to existing standards that

are effective in 2009

Certain

revised

standards

and

amendments to existing standards have

been published that are mandatory and

relevant for the Fund‟s accounting periods

beginning on or after 1 April 2009:

HKFRS 7 „Financial Instruments

Disclosures‟ (amendment)

-

The amendment requires enhanced

disclosures about fair value measurement

and liquidity risk. In particular, the

amendment requires disclosure of fair

value measurements by level of a fair

value measurement hierarchy.

The

change in accounting policy only results

in additional disclosures.

34

海魚獎學基金




stated)

財務報表附註


2

2


2.1 編制基準(續)

(a)於二零零九年生效的準則、修訂及對

現有準則的詮釋 (續)

香港會計準則 1 (修訂) -「財務報

表的列報」

此項修訂準則禁止在基金變動表中

列報收益及費用項目(即「非基金權

益持有者的基金變動」)，並規定「非

基金權益持有者的基金變動」在綜

合收益表中必須與基金權益持有者

的基金變動分開列報。因此，本基

金在基金變動表中列報全部所有者

的基金變動，而非基金權益持有者

的基金變動則在綜合收益表中列

報。比較數字已重新列報，以符合

修訂準則。此會計政策的改變只影

響列報方面。

香港會計師公會已經發佈多項新及

修訂的會計準則、修訂及詮釋，而

本基金必須於二零零九年四月一日

或以後之會計期間應用，但此等準

則、修訂及詮釋對於本基金的活動

無關。


(Continued)

2.1 Basis of preparation (Continued)

(a) Standards,

amendments

and


are effective in 2009 (Continued)

Hong Kong Accounting Standard

(“HKAS”) 1 (revised) „Presentation of

financial statements‟

The revised standard prohibits the

presentation of items of income and

expenses (that is, „non-owner changes in

funds‟) in the statement of changes in

funds, requiring „non-owner changes in

funds‟ to be presented separately from

owner changes in funds in a statement of

comprehensive income. As a result, the

Fund presents in the statement of changes

in funds all owner changes in funds,

whereas all non-owner changes in funds

are presented in the statement of

comprehensive income.

Comparative

information has been re-presented so that

it also is in conformity with the revised

standard.

The change in accounting

policy only impacts presentation aspects.

Certain other new or revised standards,

amendments and interpretations to

existing standards have been published

that are mandatory for the Fund‟s

accounting periods beginning on or after 1

April 2009, but they are not relevant to

the Fund‟s operations.

35

海魚獎學基金




stated)

財務報表附註


2

2


2.1 編制基準(續)

(b)仍未生效而本基金亦無提早採納的

準則、修訂和對現有準則的詮釋

香港會計師公會已經發佈多項準

則、修訂及詮釋(總稱「修訂」)，

基金必須於二零一零年四月一日開

始之會計期間應用那些對基金有關

的修訂。本基金沒有提前採用那些

對本基金有關及適合應用的修訂。

本基金已經開始，但未完成評估這

些修訂對本基金在營運及財務上的

實質影響。但信託人認為除了增加

某些披露外，採納此等準則或修訂

對本基金的財務報表沒有重大影

響。

2.2 外幣匯兌

(a)功能和列賬貨幣

本基金財務報表所列項目均以基金

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。


(Continued)

2.1 Basis of preparation (Continued)

(b) Standards,

amendments

and


are not yet effective and have not been

early adopted by the Fund

Certain new standards, amendments and

interpretations to existing standards

(collectively, the “Amendments”) have

been published that are mandatory for

Fund‟s accounting periods beginning on

or after 1 April 2010. Some of the

Amendments are relevant and applicable

to the Fund; however, they have not been

early adopted in these financial

statements. The Fund has commenced,

but not yet completed, an assessment of

the impact of the applicable Amendments

on its results of operations and financial

positions. The Trustee is of the view that

the impact on the financial statements

would not be significant other than certain

additional disclosures.

2.2 Foreign currency translation

(a) Functional and presentation currency

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.

36

海魚獎學基金




stated)

財務報表附註


2.2 外幣匯兌(續)

(b)交易及結餘

外幣交易採用交易日的匯率換算為

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。

2.3 免息貸款

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

日由結算日貣少於 12 個月者，則分類為

流動資產。

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。撥備

金額在綜合收益表確認。

2.2 Foreign currency translation (Continued)

(b) Transactions and balances

Foreign currency transactions are

translated into the functional currency

using the exchange rates prevailing at the

dates of the transactions.

Foreign

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

recognised

in

the

statement

of


2.3 Interest-free loans

Interest-free loans are non-derivative financial

assets with fixed or determinable payments

that are not quoted in an active market. They

are included in non-current assets, except for

those with maturities less than 12 months after

the balance sheet date. These are classified

as current assets.

Interest-free loans are recognised initially at

fair value and subsequently measured at

amortised cost using the effective interest

method, less provision for impairment. A

provision for 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 difference between the

asset's carrying amount and the present value

of estimated future cash flows, discounted at

the effective interest rate. The amount of the

provision is recognised in the statement of


37

海魚獎學基金




stated)

財務報表附註


2.4 財務資產

2.4 Financial assets

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

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

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

日貣少於 12 個月者，則分類為流動

資產。

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。撥備金額在綜合收益表確

認。

Held-to-maturity

investments

are

non-derivative financial assets with fixed

or determinable payments and fixed

maturities that the Trustee has the positive

intention 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-current assets, except for

those with maturities less than 12 months

after the balance sheet date; these are

classified as current assets.

Held-to-maturity

investments

are

recognised initially at fair value plus

transaction costs and subsequently

measured at amortised 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 issuers have

a financial difficulty in paying the

contractual amounts. The amount of the

provision for impairment is the difference

between the asset's carrying amount and

the present value of estimated future cash

flows, discounted at the effective interest

rate. The amount of the provision is

recognised

in

the

statement

of


38

海魚獎學基金




stated)

財務報表附註


2.4 財務資產(續)

(b)貸款及應收款項

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貣計

超過 12 個月者，則分類為非流動資

產。貸款及應收款項在資產負債表

內主要分為「免息貸款」、「應收賬

款」、

「超過 3 個月而 1 年內到期的

銀行存款」及「現金及現金等價

物」。

本基金在每個結算日評估是否有客觀證

據證明某項財務資產或某組財務資產經

已減值。

2.5 現金及現金等價物

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。

2.6 收益確認

銀行存款的利息收入是根據實際利息法

按時間比例入賬。

其他收入是按應計基準確認。

2.7 魚類統營處撥出之基金額

2.4 Financial assets (Continued)

(b) Loans and receivables

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 the balance sheet date.

These are classified as non-current assets.

Loans and receivables are mainly

classified as “interest-free loans”,

“accounts receivables”, “bank deposits

with maturities of more than three months

and within one year” and “cash and cash

equivalents” in the balance sheet.

The Fund assesses at each balance sheet date

whether there is objective evidence that a

financial asset or a group of financial assets is

impaired.

2.5 Cash and cash equivalents

Cash and cash equivalents include bank

balances and bank deposits with original

maturities of three months or less.

2.6 Revenue recognition

Interest income on bank deposits is recognised

on a time proportion basis using the effective

interest method.

Sundry income is recognised on an accruals

basis.

2.7 Capital allocated by the Fish Marketing

Organization

本基金將此等撥款在綜合收益表中確認

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 recognised in the statement of

comprehensive income as income and then

transferred to the “capital allocated by the

Fish Marketing Organization”, which is used

to support the operation of the Fund.

39

海魚獎學基金




stated)

財務報表附註


3

3

財務及資金風險管理

3.1 財務風險因素

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、

公平值及現金流量利率風險。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。

(a)外匯風險

當未來商業交易及已確認資產和負

債的計值貨幣並非本基金的功能貨

幣，外匯風險便會產生。本基金在

香港營運。信託人認為因本基金的

交易是以港元為主，故此，基金承

受很低的外匯風險及無須作敏感性

分析。

(b)信貸風險

Financial and capital risks management

3.1 Financial risk factors

The Fund‟s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, liquidity risk and cash flow interest

rate risk.

The Fund‟s overall risk

management procedures focus on the

unpredictability of financial markets and seek

to minimise potential adverse effects on the

Fund‟s financial performance.

(a) Foreign exchange risk

Foreign exchange risk arises where future

commercial transactions and recognised

assets and liabilities are denominated in a

currency that is not the Fund‟s functional

currency. The Fund operates in Hong

Kong. In the opinion of the Trustee, the

Fund has minimal exposure to the foreign

exchange risk as the transactions are

mainly denominated in Hong Kong

dollars and no sensitivity analysis is

performed accordingly.

(b) Credit risk

本基金有政策控制及監察信貸風

險。本基金的信貸風險主要來自免

息貸款及持至到期日的投資。

The Fund has policies in place for the

control and monitoring of its credit risk.

The credit risk of the Fund is primarily

attributable to the interest-free loans and

held-to-maturity investments.

有關免息貸款的應收款項，本基金

會對所有貸款人作個別還款評估。

對於每宗貸款的批核，本基金有政

策評估是否符合批核資格。除此之

外，本基金為減低因對方違約而產

生的信貸風險，本基金有政策追討

過期欠款及對未能收回的款項作特

別撥備。信託人認為信貸風險頗低。

In respect of the interest-free loans

receivables, individual evaluations are

performed on all borrowers. For each

loan granting, the Fund has policy to

assess the eligibility of the granting.

Besides, in order to minimise the credit

risk resulting from counterparty default,

the Fund has policy to ensure that

follow-up action is taken to recover

overdue debts and will make specific

provision for those balances which cannot

be recovered. In the opinion of the

Trustee, the credit risk is considered to be

low.

40

海魚獎學基金




stated)

財務報表附註


3

3

財務及資金風險管理 (續)

3.1 財務風險因素 (續)

capital

risks

management

3.1 Financial risk factors (Continued)

(b)信貸風險(續)

(b) Credit risk (Continued)

來自流動資金和持至到期日的投資

的信貸風險十分有限，因為交易對

方是獲國際信貸評級機構評定為高

信貸級別的銀行及債券發行商。

信貸風險的最高風險承擔是資產負

債表內財務資產的賬面值。

(c)流動資金風險

The credit risk on liquid funds and

held-to-maturity investments are limited

because the counterparties are banks and

bonds issuers which are with high credit

ratings

assigned

by

international

credit-rating agencies.

The maximum exposure to credit risk is

represented by the carrying amount of

each financial asset in the balance sheet.

(c) Liquidity risk

審慎的流動資金風險管理指維持充

足的銀行存款及銀行結存。信託人

認為本基金沒有重大的流動資金風

險。

下表顯示本基金的財務負債按照相

關的到期組別，根據由結算日至合

約到期日的剩餘時間分析。在表內

披露的金額為合約性未貼現的現金

流量。在 12 個月內到期的結餘對貼

現計算的影響不大，故有關結餘相

等於其賬面值。

於 2010 年 3 月 31 日，財務負債的

到期日分析如下：

2010

Prudent liquidity risk management implies

maintaining sufficient bank deposits and

bank balances. In the opinion of Trustee,

the Fund does not have any significant

liquidity risk.

The table below analyses the Fund‟s

financial liabilities into relevant maturity

groupings based on the remaining period

at the balance sheet to the contractual

maturity date. The amounts disclosed in

the table are the contractual undiscounted

cash flows. Balance due within 12 months

equal their carrying balances, as the

impact of discounting is not significant.

As at 31 March 2010, the maturity

analysis of the financial liabilities is as

follows:

2009

少於一年

應付款項

Financial and

(Continued)

2010

2009

28,324

26,924

Less than one year

28,324

26,924

Accruals

41

海魚獎學基金




stated)

財務報表附註


3

3

財務及資金風險管理 (續)

3.1 財務風險因素 (續)

(d)現金流量利率風險

除銀行存款外，本基金沒有其他重

大計息資產或負債。持至到期日的

投資是存有定息票據利率。基金的

收入和營運現金流量基本上不受市

場利率波動所影響。就信託人的意

見，現金流量利率風險頗低。

3.2 資金風險管理

本基金的資金管理政策，是保障基金能

繼續營運以提供回報給基金。基金的整

體政策與往年比較維持不變。

本基金的資金是來自魚類统營處撥出之

基金額及累積虧蝕。

3.3 公平值估計

本基金沒有需要按公允價值的計量架構

披露公允值，因本基金的金融工具在資

產負債表不是以公允值計量。

貸款及應收款和應付款的賬面值減去減

值撥備，被假定接近其公平值。作為披

露目的，財務負債公平值的估計按未來

合約現金流量以本基金類似金融工具可

得的現有市場利率貼現計算。

Financial and

(Continued)

capital

risks

management

3.1 Financial risk factors (Continued)

(d) Cash flow interest rate risk

Other than the bank deposits, the Fund has

no significant interest-bearing assets or

liabilities.

The

held-to-maturity

investments carry at a fixed coupon rate.

The Fund‟s income and operating cash

flows are substantially independent of

changes in market interest rates. In the

opinion of the Trustee, the exposure to

cash flow interest rate risk is considered

to be low.

3.2 Capital risk management

The Fund‟s objectives when managing capital

are to safeguard the Fund‟s ability to continue

as a going concern in order to provide returns

for the Fund. The Fund‟s overall strategy

remains unchanged from prior year.

The capital of the Fund comprises its capital

allocated by the Fish Marketing Organization

and accumulated deficit.

3.3 Fair value estimation

Fair value measurements by level of hierarchy

have not been disclosed as the Fund has no

financial instruments measured at fair value in

the balance sheet.

The carrying value less impairment provision

of loans and receivables and payables are a

reasonable estimation of their fair values.

The fair value of financial liabilities for

disclosure purpose is estimated by discounting

the future contractual cash flows at the current

market interest rate that is available to the

Fund for similar financial instruments, unless

the effect of discounting is insignificant.

42

海魚獎學基金




stated)

財務報表附註


4

4

關鍵會計估算及判斷

估算和判斷會被持續評估，並根據過往經驗

和其他因素進行評價，包括在有關情況下相

信對未來事件的合理預測。

信託人對未來作出估算和假設。所得的會計

估算如其定義，很少會與其實際結果相同。

很大機會導致下個財政年度的資產和負債

的賬面值作出重大調整的估算和假設討論

如下。

Critical accounting estimates and judgements

Estimates and judgements are continually

evaluated and are based on historical experience

and other factors, including expectations of future

events that are believed to be reasonable under the

circumstances.

The Trustee makes estimates and assumptions

concerning the future. The resulting accounting

estimates will, by definition, seldom equal the

related actual results.

The estimates and

assumptions that have a significant risk of causing

a material adjustment to the carrying amounts of

assets and liabilities within the next financial year

are discussed below.

持至到期日的投資

Held-to-maturity investments

信託人依循香港會計準則 39「金融工具：

The Trustee follows the guidance of HKAS 39

“Financial

Instruments:

Recognition

and

Measurement” (“HKAS 39”) on classifying

non-derivative financial assets with fixed or

determinable payments and fixed maturity as

held-to-maturity.

This classification requires

significant judgement. In making this judgement,

the Trustee evaluates its intention and ability to

hold such investments to maturity.

確認及計量」的指引，對有固定或可釐定付

款以及固定到期日的非衍生財務資產作出

分類。此項分類需要作出重大判斷。在作出

此項判斷時，信託人會評估其持有該等投資

至其到期日的意向和能力。

若信託人因為香港會計準則 39 所界定的具

體情況以外的其他原因而無法持有此等投

資至到期日，其需要將整個類別重新分類為

可供出售。此等投資因此需要按公平值而非

攤銷成本計量。

If the Trustee fails to keep these investments to

maturity other than for specific circumstances as

explained in HKAS 39, it will be required to

reclassify the whole class as available-for-sale

financial assets. The investments would therefore

be measured at fair value instead of amortised cost.

43




財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

5

金融工具分類 Financial instruments by category

本基金的金融工具包括以下:

The Fund‟s financial instruments include the following:

持至到期日

資產 Assets

於 2010 年 3 月 31 日 31 March 2010

持至到期日的投資 (附註 6)

Held-to-maturity investments (Note 6)

免息貸款 (附註 7) Interest-free loans (Note 7)


的投資

貸款及

應收款項

Held-to-maturity

Loans and

總計

investments

receivables

Total

2,920,893

-

2,920,893

-

5,333

40,930

5,333

40,930

-

250,000

250,000

-

268,595

268,595

564,858

3,485,751

超過 3 個月而 1 年內到期的銀行存款

Bank deposits with maturities of more than

three months and within one year

現金及現金等價物 (附註 8)

Cash and cash equivalents (note 8)

2,920,893

44





5 金融工具分類(續)Financial instruments by category (Continued)

資產 Assets

於 2009 年 3 月 31 日 31 March 2009

持至到期日的投資 (附註 6)

Held-to-maturity investments (Note 6)

免息貸款 (附註 7) Interest-free loans (Note 7)


超過 3 個月而 1 年內到期的銀行銀行存款

Bank deposits with maturities of more than

three months and within one year

現金及現金等價物 (附註 8)

持至到期日

貸款及

的投資

應收款項

Held-to-maturity

Loans and

總計

investments

receivables

Total

2,926,192

-

2,926,192

-

27,809

64,850

27,809

64,850

-

750,000

750,000

-

139,273

139,273

981,932

3,908,124

Cash and cash equivalents (Note 8)

2,926,192

其他財務負債

按攤銷成本值

Other financial

liabilities at

amortised cost

負債 Liabilities

於 2010 年 3 月 31 日 31 March 2010


28,324

於 2009 年 3 月 31 日 31 March 2009


26,924

45





6 持至到期日的投資 Held-to-maturity investments

2010

2,422,359

2009

1,928,526

498,534

997,666

減：持至到期日投資的流動部份

2,920,893

(749,069)

2,926,192

(500,201)

Less: Current portion of held-to-maturity investments

非流動部份 Non-current portion

2,171,824

2,425,991

在香港上市的投資，以攤銷成本值

Listed in Hong Kong, at amortised cost

非上市的投資，以攤銷成本值

Unlisted, at amortised cost

持至到期日的投資是以港元為單位。

Held-to-maturity investments are denominated in Hong Kong dollar.

在報告日期，信貸風險的最高風險承擔為上述持至到期日投資的賬面值。

The maximum exposure to credit risk at the reporting date is the carrying amount of held-to-maturity

investments.

46





7


2010

2009


本年度之還款 Repayments during the year

50,450

(23,850)

134,702

(84,252)


減：免息貸款減值準備

26,600

(21,000)

50,450

(21,000)

5,600

29,450

減：公平值調整及攤銷：

Less: Fair value adjustment and amortisation:


攤銷貸款利息收入 Interest income on

amortisation of loans


(1,641)

(5,418)

1,374

(267)

3,777

(1,641)

免息貸款 - 淨額 Interest-free loans - net

減：免息貸款流動部份

5,333

(5,333)

27,809

(23,047)

Less: Provision for impairment on interest-free loans

Less: Current portion of interest-free loans

非流動部份 Non-current portion

-

4,762

47





7

免息貸款 (續) Interest-free loans (Continued)

逾期少於四個月的免息貸款不被視為經已減值。於 2010 年 3 月 31 日，免息貸款 1,500 港元(2009

年：4,500 港元)經已過期但並無減值。此等款項涉及一名最近沒有拖欠還款記錄的獨立借款人。

本基金不持有任何作為質押的抵押品。免息貸款的逾期分析如下：

The interest-free loans that are less than four months past due are not considered impaired. As at 31

March 2010, the interest-free loans of HK$1,500 (2009: HK$4,500) were past due but not impaired.

This relates to an independent borrower for whom there is no recent history of default. The Fund does

not hold any collateral over these balances. The ageing analysis of the interest-free loans is as follows:

逾期但未有減值 Ageing of past due but not impaired

四個月及以下 Up to 4 months

2010

2009

1,500

4,500

於 2010 年 3 月 31 日，沒有免息貸款已作減值準備(2009 年: 沒有)。

As at 31 March 2010, no interest-free loans were impaired (2009: Nil).

免息貸款减值撥備的變動如下：

Movements on the provision for impairment of i

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