魚類統營處 · web view委員會負責向行政長官及根據《海魚(統營)條例》第 9...

魚類統營處年報 2008-2009

1

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.

2

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

觀塘魚類批發市場

Kwun Tong Wholesale Fish Marke t

3

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。截至二零零九年三月三十一日，

該處僱用職員 211 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。二零零八至零九財政年度

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 2009,

the organization employed 211 staff. The organization

chart is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 2008-09

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.

4

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

5

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。截至二零零九年三月三

十一日，該貸款基金的資本及累積盈餘

總額為 7,975 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 2009, the Loan

Fund’s capital and accumulated surplus amounted to

$79.75 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.

6

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。在二零零八至零九年度，一共有

41,637 公噸鮮海魚及 10,213 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 and

management services to

about 500 fishermen, 100

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

2008-09, 41,637 tonnes of fresh marine fish and

10,213 tonnes of live marine fish were sold through

FMO wholesale markets. The former mainly includes

golden

threads,

big-eyes,

horse-heads,

yellow

croakers, scads, pomfrets, seabreams and squids

whereas the latter includes groupers, pompanos and

star snappers. 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，

以配合魚商的營運需求。西貢魚類批發

市場的改善工程已於 2009 年 3 月完成，

為市場用家提供更完善的市場設施及環

境。

During the year, the FMO continued to improve

its market facilities to cope with the operational needs

of fish traders. With the completion of refurbishment

of the Sai Kung Wholesale Fish Market on 1 March

2009,

upgraded

market

facilities

and

better

environment are provided to market users.

改善工程前之西貢魚類批發市場

Sai Kung Wholesale Fish Market before refurb ishment

改善工程後之西貢魚類批發市場

Sai Kung Wholesale Fish Market after refurbishment

7

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、衛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、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

定及符合訂明的衛生標準。

To ensure that the live marine 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

continued to provide the necessary management and

related services including security, market order,

cleaning, parking, traffic management and sale of

clean seawater in the market. Moreover, regular

monitoring of fish tank water 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

沙灣魚類批發市場為活魚批發商及運輸

商提供潔淨海水。自 2006 年 1 月，這三

個魚類批發市場已成功申請為「優質海

水認可計劃」下的「認可優質海水供應

商」及「優質海水標誌商戶」

，而魚統處

亦已經連續 3 年成功獲得「優秀表現」

獎項。年內，魚統處以收回成本的原則

提供了 31,017 噸優質海水給活魚批發商

及運輸商。

The FMO continued to supply clean seawater to

the live fish wholesalers and transporters at its

wholesale fish markets at Aberdeen, Cheung Sha Wan

and Kwun Tong. The three markets have been granted

“Accredited Quality Seawater Supplier” and "Quality

Seawater Logo Holder" status under the voluntary

Quality Seawater Assurance Scheme (QSAS) since

January 2006. The FMO has also been given the

“Excellent Performance” award under the scheme for

three consecutive years. During the year, the FMO

supplied a total of 31,017 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

refurbish men

「優質海水認可計劃」證書頒授儀式

(QSA S) Annual Cert ificate Presentation Ceremory

refurbish men

8

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

推廣至本地及內地市場。此外，中心亦

與漁農自然護理署合作，利用魚統處的

銷售網絡及全新的〝優質之選〞品牌，

推廣「優質養魚場計劃」及其漁產品。

年內，魚統處向 120 個客戶，包括餐廳、

酒樓、超級市場、酒店及老人院舍等供

應各類優質漁產品，產品包括乾貨、鹹

鮮及急凍貨品。

Promotion of local fisheries products

The Fish Processing Centre, situated at the

Aberdeen Wholesale Fish Market, continued its

mission of developing premium local fisheries

products and promoting these products to both the

local and Mainland markets in collaboration with the

industry during the year. The Centre also cooperated

with the Agriculture, Fisheries and Conservation

Department (AFCD) in promoting the “Accredited

Fish Farm Scheme” and its products through its

marketing network and using the contemporary brand

of the FMO – “Quality Produce”. 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.

魚類統營顧問委員會成員到訪漁產品加工中心

Fish Marketing Advisory Board Members visiting the

Fish Processing Centre

魚類統營顧問委員會成員到訪香港仔魚類批發市場

Fish Market ing Advisory Board Members visit ing 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

排」

，將本地漁產品供應至內地市場的機

會。

Besides, the FMO has been actively exploring

the possibility of supplying local fisheries products

to the Mainland market under the “Mainland and

Hong

Kong

Closer

Arrangement (CEPA)”

Economic

Partnership

9

魚統處積極推廣漁農自然護理署所推行的「優質養

魚場計劃」之漁產品

Pro motion of “Accredited Fish Farm Scheme” local

fisheries products launched by the AFCD

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 2009 年 1 月 9 至 11 日在旺角花

墟球場舉辦的「本地漁農美食迎春嘉年

華 2009」。該嘉年華會集合了超過 200

個攤位售賣本地出產之優質漁農產品，

並吸引超過 10 萬人次參觀，反應十分理

想。

The FMO organized and participated in various

「本地漁農美食迎春嘉年華 2009」海報

Poster of “Farmfest 2009”

publicity activities to promote local fisheries

products. One of the major events was “Farmfest

2009”jointly organized by the AFCD, FMO and the

Vegetable Marketing Organization on 9-11 January

2009 at Fa Hui Park, Mongkok. There were over

two

hundred

booths

selling

local

premium

agricultural and fisheries products. The event was a

great success, attracting more than 100,000 visitors.

「本地漁農美食迎春嘉年華 2009」開幕典禮

Opening ceremony of “Farmfest 2009”

10

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 2008」和「美食博覽 2008」

，

以及在內地舉辦的「中國國際漁業展覽會

2008」等食品展覽會，藉以向本地、內

地及海外人士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 2008” and

“Food Expo 2008” in Hong Kong, and the “China

Fisheries and Seafood Expo 2008” in the Mainland,

through which local premium fisheries products were

publicized and promoted to local, Mainland and

overseas people.

「香港國際佳餚、飲品及餐飲業供應與設備展覽會 2008」「美食博覽 2008」

“Food Expo 2008”

“Restaurant & Bar Hong Kong 2008”

「中國國際漁業博覽會 2008」

“China Fisheries & Seafood Expo 2008”

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，是由一些社會企業精心製作的。

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.

魚類統營處禮品店

FMO souvenir shop

支援本地漁業

內地每年在南海實施兩個月的休漁

期。為了協助約 1,200 名受影響的拖網

及圍網漁民，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，由於油價高企，魚統處透過向受休

漁期影響的漁民提供額外貸款、豁免他

們一年的貸款利息及為所有本地漁船繳

交一年的續牌費用，藉以進一步協助受

休漁期影響的漁民。

外國旅客到訪魚類統營處禮品店

Overseas tourists visiting the FMO souvenir shop

Supporting local fisheries

To help some 1,200 trawling and purse-seining

fishermen affected by the annual two-month 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

unprecedented high fuel prices, the FMO provided

further assistance to the fishermen through provision

of extra loans to fishermen affected by the fishing

moratorium, absorption of interests of special and

extra loans for one year and absorption of one-year

licence fees for all local fishing vessels.

12

年內向受休漁期影

響的漁民批出共

791 宗特別及額外

貸款，貸款總額為

7,647 萬元。另外，魚統處批出 4 宗貸款

(149 萬元)予漁民作一般生產及發展用

途。

During the year, a total of

791 special and extra loans

amounting to $76.47 million

were issued to fishermen

affected by the fishing moratorium. In addition, the

FMO issued 4 loans totaling $1.49 million to

fishermen for general production and development

purposes.

海魚獎學基金發放獎助學金共 18

萬 5 千元予 17 名符合資格的學生，以及

撥出約 46 萬元，資助 55 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。二零零八至零九

財政年度海魚獎學基金的核數師報告、

資產負債表、收支計算表、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 $185,000 in scholarships and grants

was awarded to 17 eligible students under the Marine

Fish Scholarship Fund. The Fund also offered grants

of some $460,000 to 55 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 Income

and Expenditure Account, Statement of Changes in

Funds, the Cash Flow Statement and the Notes to the

Accounts of the Marine Fish Scholarship Fund for the

financial year 2008-09 are at Appendices 5 to 10

respectively.

財政表現

二零零八至零九年度魚統處的財政

經營業務盈餘為 8,166,022 元。有關的核

數師報告、資產負債表、收支計算表、

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

$8,166,022 during 2008-09. The Report of the

Auditors, the Income and Expenditure Account, the

Balance Sheet, Statement of Changes in Funds, the

Cash Flow Statement and the Notes to the Accounts

for the financial year 2008-09 are at Appendices 11 to

16 respectively.

13

2004-05 至 2008-09 年的總收益、支出及盈虧

Total income, expenses and surpluses/deficits for

2004-05 to 2008-09

14

2004-05 至 2008-09 年的鮮海魚全年批銷量

Fresh Marine FishThroughput for

2004-05 to 2008-09

15

2004-05 至 2008-09 的活海魚全年批銷量

Live Marine FishThroughput for 2004-05 to

2008-09

16

迎接未來

MEETING FUTURE CHALLENGES

由於南中國海漁業

Due to the decline in

資源日漸減少，以

fisheries resources in

及漁民在香港以外

the South China Sea

地方出售漁獲的情

and increasing sale of

況漸趨普遍，魚統 catches by the local fishing fleet outside Hong

處的批銷量和佣金收益將會繼續受壓。

Kong, there will be continuous 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.

17

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 Market ing 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 Ch i Kok Road, Kowloon

電話 Tel : (852) 2387 8648

傳真 Fax : (852) 2725 3150

電郵 Email : g m@fmo .org.hk

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

電郵 Email : [email protected]

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

電郵 Email : skwwfm@fmo .org.hk

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, Ko wloon.

電話 Tel : (852) 2775 5987

傳真 Fax : (852) 2709 3915

電郵 Email : kt wfm@fmo .org.hk

青山魚類批發市場

Castle Peak Wholesale Fish Market

新界屯門三聖邨三聖街

Sam Sh ing Street,

Sam Sh ing Estate, Tuen Mun, N.T.

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 St reet,

Sam Mun Chai, Tai Po, N.T.

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, 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

18

附錄表 List of Appendices

Page （頁）

19

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

20

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

22

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

23

5

海魚獎學基金 – 獨立核數師報告

Marine Fish Scholarship Fund - Report of the Independent Auditors

25

6

海魚獎學基金 – 資產負債表

Marine Fish Scholarship Fund - Balance Sheet

27

7

海魚獎學基金 – 收支結算表

Marine Fish Scholarship Fund - Income and Expenditure Account

28

8

海魚獎學基金 – 基金變動表

Marine Fish Scholarship Fund - Statement of Changes in Funds

29

9

海魚獎學基金 – 現金流量表

Marine Fish Scholarship Fund - Cash Flow Statement

30

10

海魚獎學基金 – 財務報表附註

Marine Fish Scholarship Fund - Notes to the Financial Statements

31

11

魚類統營處 – 2008/2009 核數師報告

Fish Marketing Organization - Report of the Auditors 2008-2009

50

12

魚類統營處 – 2008/2009 資產負債表

Fish Marketing Organization - Balance Sheet 2008-2009

52

13

魚類統營處 – 2008/2009 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 – 2008/2009 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

19

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

184 職員

184 Staffs

行政部

Headquarters

Administration Section

19 職員

19 Staffs

20

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 2009 年 3 月 31 日 ] Membe rship [ as at 31 March 2009 ]

主席 Chairman

Miss CHEUNG Siu-hing, J.P.

張少卿太平紳士

成員 Members

The Hon. LI Kwok-ying, M.H.,J.P.

李國英太平紳士

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

李桂珍女士

Ms. WONG For-kam

黃火金女士

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

21

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. POON Yung-sau

潘容壽先生

22

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

Period

重量(公噸)

Quantity

價值 (元)

Value ($)

(Tonne)

每千克平均價格(元)

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

04/2008

05/2008

3,775

3,681

99,769,612

101,815,821

26.43

27.66

06/2008

07/2008

3,140

3,186

84,181,486

90,417,759

26.81

28.38

08/2008

3,466

90,356,520

26.07

09/2008

10/2008

3,449

3,520

86,196,576

94,135,016

24.99

26.74

11/2008

3,564

94,352,816

26.47

12/2008

01/2009

3,617

2,595

95,756,284

74,184,150

26.47

28.59

02/2009

03/2009

3,590

4,054

96,095,885

103,604,484

26.77

25.56

2008-2009

41,637

1,110,866,409

26.68

23

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

Period

重量(公噸)

Quantity

價值 (元)

Value ($)

(Tonne)

每千克平均價格(元)

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

599,850,306

57.56

04/2008

05/2008

02/2009

03/2009

857

865

837

823

857

870

874

865

866

848

791

862

48,793,343

49,400,951

48,932,533

48,516,004

47,863,560

48,740,711

49,163,028

48,682,729

49,606,889

49,807,231

45,234,228

46,431,349

57.00

57.11

58.46

58.95

55.92

56.09

56.32

56.35

57.35

58.80

57.26

53.93

2008-2009

10,213

581,172,556

56.91

06/2008

07/2008

08/2008

09/2008

10/2008

11/2008

12/2008

01/2009

24

附錄五

Appendix 5

至

To

附錄十六

Appendix 16

25

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

二零零九年三月三十一日的資產負債表與截至

該日止年度的收支結算表、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 2009, and the statement of

income and expenditure, statement of changes in

funds and cash flow statement 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守道德

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

26

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

零九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損及現金流量。

In our opinion, the financial statements give a true

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

31 March 2009 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，二零零九年八月二十一日

Hong Kong, 21 August 2009

27

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

於三月三十一日

As at 31 March

2009

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 receivable

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

2008

6

7

2,425,991

4,762

2,430,753

2,932,250

24,589

2,956,839

24,589

6

7

500,201

23,047

64,850

48,695

68,590

750,000

1,250,000

139,273

1,477,371

75,193

1,442,478

3,908,124

4,399,317

6,500,000

(2,618,800 )

3,881,200

6,500,000

(2,122,958 )

4,377,042

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

26,924

22,275

3,908,124

4,399,317

信託人 Trustee

黃志光（Signed）Mr WONG Chi-kong

香港，二零零九年八月二十一日

Hong Kong, 21 August 2009

附錄十的附註為本財務報表的整體部分。

The notes on Appendix 10 is an integral part of these financial statements.

28

附錄七

Appendix 7

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND



收支結算表

STATEMENT OF INCOME AND EXPENDITURE

附註

Note

截至三月三十一日止年度

Year ended 31 March

2009

2008

收入 Income

魚類統營處的撥款 Fund from the Fish Marketing Organization

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

131,725

3,000,000

112,397

15,693

55,202

7

3,777

10,862

7

35,000

37,000

350

186,545

1,250

3,216,711

其他收入 Sundry income

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

(26,000 )

(169,500 )

(16,000 )

(21,000 )

(103,000 )

(16,000 )

(463,344 )

(160,991 )

(6,058 )

(4,987 )

(1,485 )

(2,781 )

(682,387 )

(308,759 )

held-to-maturity investments

銀行費用 Bank charges

本年度(虧蝕)/盈餘 (Deficit) /surplus for the year

(495,842 )

附錄九的附註為本財務報表的整體部分。


2,907,952

29

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(虧蝕)/盈餘 (Deficit)/surplus for the year

3 月 31 日結存 Balance at 31 March

9

2009

2008

4,377,042

1,469,090

(495,842 )

3,881,200

附錄九的附註為本財務報表的整體部分。


2,907,952

4,377,042

30

附錄九

Appendix 9

海魚獎學基金




現金流量表 CASH FLOW STATEMENT

附註

Note

截至三月三十一日止年度

Year ended 31 March

2009

2008

營運活動(所用)/產生的凈現金 Net cash (used in)/

generated from operating activities

10

(587,178 )

2,806,129

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

已收利息 Interest received

151,258

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

investments

-

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

投資活動產生/(所用)的淨現金 Net cash generated from/

(used in) investing activities

112,827

(2,937,237 )

-

651,258

(2,824,410 )

現金及現金等價物淨增加/(減少) Net increase/(decrease)

in Cash and cash equivalents

64,080

(18,281 )

年初現金及現金等價物 Cash and cash equivalents

at the beginning of the year

75,193

93,474

139,273

75,193

年終現金及現金等價物 Cash and cash equivalents

at the end of the year

8

附錄十的附註為本財務報表的整體部分。


31

海魚獎學基金


財務報表附註

1 一般資料

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) 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) 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。

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。

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二零零九年八

月二十一日批准刊發。

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。

附錄十

Appendix 10


(All amounts in Hong Kong dollars unless otherwise

stated)

NOTES TO THE FINANCIAL STATEMENTS

1 General information

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) 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

(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.

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

Cheung Sha Wan Wholesale Vegetable Market,

Cheung Sha Wan, Kowloon.

These financial statements are presented in Hong

Kong dollars unless otherwise stated. These

financial statements have been approved for issue

by the Trustee on 21 August 2009.

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.

32

海魚獎學基金


財務報表附註

2 重要會計政策摘要(續)

2.1 編制基準

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

成本法編制。

編制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。

(a) 於二零零八年生效但與本基金的活

動無關的準則、修訂及詮釋

香港會計師公會已經發佈多項香港

會計準則、香港財務準則及詮釋，

而基金必須於二零零八年四月一日

或以後之會計期間應用。本基金信

託人認為此等準則、修訂及詮釋對

於基金的活動無關，所以對基金的

財務報表沒有影響。



stated)



(Continued)

2.1 Basis of preparation

The financial statements of the Fund have

been prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”)

and under the historical cost convention.

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) Standards, amendments and interpretations

which are effective in 2008 but are not

relevant to the Fund’s operation

The Hong Kong Institute of Certified

Public Accountants has issued a number

of Hong Kong Accounting Standards,

HKFRS, amendments and interpretations

which are effective for the Fund’s

financial year beginning on 1 April 2008.

The Trustee of the Fund anticipates these

standards, amendments and interpretations

do not have any impact on the Fund’s

financial statements since they are not

relevant to the Fund’s operation.

33

海魚獎學基金


財務報表附註

2 重要會計政策摘要(續)

2.1 編制基準(續)

(b) 仍未生效及基金並未提前採納的準

則、修訂及詮釋



stated)



(Continued)

2.1 Basis of preparation (Continued)

(b) Standards,

amendments

and

interpretations to existing HKFRS that are

not yet effective

香港會計師公會已經發佈多項準

則、修訂及詮釋(總稱「修訂」)，

基金必須於二零零九年四月一日開

始之會計期間應用那些與基金有關

的修訂。本基金沒有提前採用那些

與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。

Certain new standards, amendments and

interpretations to existing standards

(collectively, the “Amendments”) have

been published that are relevant and

applicable to the Fund for its accounting

periods commencing on or after 1 April

2009. 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 position. The

Trustee is of the view that the impact on

the financial statements will not be

significant other than certain additional

disclosures.

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。

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.

34

海魚獎學基金


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

盈虧在收支結算表確認。

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撥備計

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

額在收支結算表確認。

海魚獎學基金


財務報表附註



stated)


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 income and

expenditure.

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

income and expenditure.



stated)


35

2.4 財務資產

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。

(a)持至到期日的投資

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，整項目的投

資將受影響和重列為可供出售投資

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。撥備金額在收支結算表確

認。

海魚獎學基金


2.4 Financial assets

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) Held-to-maturity investments

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 income and

expenditure.



stated)

36

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

本基金將該等撥款在收支結算表確認為

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。


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

The funding is recognised in the statement of

income and expenditure as income and then

transferred to the “capital allocated by the

Fish Marketing Organization”, which is used

to support the operation of the Fund.




stated)

財務報表附註

3 財務及資金風險管理


3 Financial and capital risks management

海魚獎學基金

3.1 財務風險因素

3.1 Financial risk factors

37

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

The Fund’s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, liquidity risk and cash flow and

fair value 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 dollar

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

會對個別借款人的還款表現作出評

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，而信託人認為此信貸

風險是頗低。

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.

38

海魚獎學基金


財務報表附註

3 財務及資金風險管理 (續)

3.1 財務風險因素 (續)

(b)信貸風險(續)

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

債表內每項財務資產的賬面值。

(c)流動資金風險

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 2009 年 3 月 31 日，財務負債的

到期日分析如下：

2009

2008

26,924

22,275

少於一年

應付款項

海魚獎學基金




stated)



(Continued)

3.1 Financial risk factors (Continued)

(b) Credit risk (Continued)

The credit risk on liquid funds and

held-to-maturity investments are limited

because the counterparties are banks and

bonds issuers 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

Prudent liquidity risk management implies

maintaining sufficient bank deposits and

bank balances. In the opinion of the

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. Balances due within 12

months equal their carrying balances, as

the impact of discounting is not

significant.

As at 31 March 2009, the maturity

analysis of the financial liabilities is as

follows:

2009

2008

Less than one

year

26,924

22,275

Accruals



stated)

39

財務報表附註

3 財務及資金風險管理 (續)

3.1 財務風險因素 (續)

(d)現金流量及公平值利率風險

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，現金流量及公平值利率風險頗

低。

於 2009 年 3 月 31 日，假若銀行存

款利率高出/低了 100 基點(2008

年:200 基點)，而所有其他因素維持

不變，則本年度虧蝕(2008 年:盈餘)

應低了 / 高出 (2008 年 :高出 / 低

了)7,500 港元(2008 年:25,000 港

元)，這是因為銀行存款的利息收入

增加/減少所致。

關於 2009 年 3 月 31 日持至到期日

的定息投資的公平值，假若市場利

率高出/低了 100 基點，而所有其他

因素維持不變，則本年度虧損(2008

年:盈餘)應高出/低了 78,000 港元

/82,000 港元(2008 年:低了/高出

102,000 港元/107,000 港元)，這是

因為定息債券的公平值減少/增加

所致。

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。



(Continued)

3.1 Financial risk factors (Continued)

(d) Cash flow and fair value 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 and fair value interest rate risk

is considered to be low.

As at 31 March 2009, if interest rates on

the bank deposits had been 100 basis

points (2008: 200 basis points)

higher/lower with all other variables held

constant, deficit (2008: surplus) for the

year would have been HK$7,500 (2008:

HK$25,000)

lower/higher

(2008:

higher/lower), as a result of higher/lower

interest income on the bank deposits.

For

fixed

rate

held-to-maturity

investments carrying at fair value as at 31

March 2009, if the market interest rate

had been 100 basis-point higher/lower

with all other variables held constant,

deficit (2008: surplus) for the year would

have been HK$78,000/HK$82,000 higher

/ lower (2008:HK$102,000 / HK$107,000

lower / higher) as a result of decrease /

increase in the fair value of these fixed

rate bonds.

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 years.

40

海魚獎學基金


財務報表附註

3.2 資金風險管理 (續)

本基金的資金是來自魚類統營處撥出之

基金額及累積虧損。

3.3 公平值估計

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，除非貼現計算的影響不大，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。

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。

持至到期日的投資

信託人依循香港會計準則 39「金融工具：

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。



stated)


3.2 Capital risk management (Continued)

The capital of the Fund comprises its capital

allocated by the Fish Marketing Organization

and accumulated deficit.

3.3 Fair value estimation

The carrying value less impairment provision

of loans and receivables and payables are a

reasonable approximation of their fair values.

The fair value of financial liabilities for

disclosure purposes 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.

4 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.

Held-to-maturity investments

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.

41




stated)

財務報表附註


4

4 Critical accounting estimates and judgements

(Continued)

海魚獎學基金

關鍵會計估算及判斷 (續)

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.




財務報表附註 NOTES TO THE FINANCIAL STATEMENTS

42

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:

Held-to-maturity

Loans and

investments

receivables

Total

持至到期日

貸款及

應收款項

總計

的投資

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)

2,926,192


2,926,192

-

27,809

64,850

27,809

64,850

-

750,000

750,000

-

139,273

139,273

981,932

3,908,124

2,926,192




-

43

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

Held-to-maturity

investments

Loans and

receivables

Total

持至到期日

貸款及

應收款項

總計

的投資

資產 Assets

於 2008 年 3 月 31 日 31 March 2008

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 (Note 8)

現金及現金等價物 (附註 8)

Cash and cash equivalents (Note 8)

2,932,250

-

2,932,250

-

73,284

68,590

73,284

68,590

-

1,250,000

1,250,000

-

75,193

75,193

2,932,250

1,467,067

4,399,317

Other

Financial

liabilities

其他財務

負債

負債 Liabilities

於 2009 年 3 月 31 日 31 March 2009


26,924

於 2008 年 3 月 31 日 31 March 2008


22,275





44

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

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

減：持至到期日投資的流動部份

Less: Current portion of held-to-maturity investments

非流動部份 Non-current portion

2009

1,928,526

2008

1,933,900

997,666

998,350

2,926,192

(500,201 )

2,932,250

-

2,425,991

2,932,250

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.





45

7


2009

2008


本年度之還款 Repayments during the year

134,702

(84,252 )

222,078

(87,376 )


減：免息貸款減值準備

Less: Provision for impairment on interest-free loans

50,450

(21,000 )

134,702

(56,000 )

29,450

78,702

(5,418 )

(16,280 )

3,777

(1,641 )

10,862

(5,418 )

27,809

(23,047 )

73,284

(48,695 )

4,762

24,589

減：公平值及攤銷調整﹕

Less: Fair value adjustment and amortisation:


攤銷貸款利息收入 Interest income on

amortisation of loans


免息貸款 - 淨額 Interest-free loans - net

減：免息貸款流動部份

Less: Current portion of interest-free loans

非流動部份 Non-current portion

逾期少於四個月的免息貸款不被視為經已減值。於 2009 年 3 月 31 日，免息貸款 4,500 港元(2008

年：7,556 港元)經已過期但並無減值。此等款項涉及多個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 2009, the interest-free loans of HK$4,500 (2008: HK$7,556) were past due but not impaired.

These relate to a number of independent borrowers 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:




46


7

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

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

四個月及以下 Up to 4 months

2009

2008

4.500

7,556

於 2009 年 3 月 31 日，沒有免息貸款已作减值準備(2008 年: 沒有)。

As at 31 March 2009, no interest-free loans were impaired (2008: Nil).

免息貸款减值準備的變動如下：

Movements on the provision for impairment of interest-free loans are as follows:

2009

於 4 日 1 月 At 1 April

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

interest-free loans

於 3 月 31 日 At 31 March

56,000

(35,000 )

93,000

(37,000 )

21,000

56,000

於 2009 年及 2008 年 3 月 31 日，免息貸款是以港元為單位。

The interest-free loans are denominated in Hong Kong dollar at 31 March 2009 and 2008.

在報告日期，信貸風險的最高風險承擔為上述應收款的公平值。

The maximum exposure to credit risk at the reporting date is the fair value of the receivables

mentioned above.

海魚獎學基金




2008

47


8

現金及現金等價物 Cash and cash equivalents

銀行結餘及信貸風險的最高風險承擔

Bank balances and maximum exposure to credit risk

2009

2008

139,273

75,193

2009 年及 2008 年 3 月 31 日現金及現金等價物的賬面值是以港元為單位。

The carrying amount of cash and cash equivalents is denominated in Hong Kong dollar at 31 March

2009 and 2008.

9

基金 Funds

魚類統營處

撥出之基金額

2007 年 4 月 1 日結存 Balance at 1 April 2007

本年度盈餘 Surplus for the year

轉往魚類統營處撥出之基金額

Transfer to Capital allocated by the Fish

Marketing Organization

2008 年 3 月 31 日及 2008 年 4 月 1 日結存

Balance at 31 March 200

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