1

抱負及使命

VISION AND MISSION

2

魚類統營處組織

OUR ORGANI

S

ATION

3

服務範圍

OUR SERVICES

5

提供海魚批銷設施及服務

Provision of marine fish wholesaling facilities and services

推廣

本地漁產品

Promotion of local fisheries products

支援本地漁業

Supporting local fisheries

業績

成果

PERFORMANCE AND ACHIEVEMENT

7

提供海魚批銷設施及服務

Provision of marine fish wholesaling facilities and services

推廣

本地漁產品

Promotion of local fisheries products

支援本地漁業

Supporting local fisheries

財政表現

Financial performance

迎

接

未來

MEETING FUTURE CHAL

LENGES

1

7

魚

類

統

營

處批發市場及網頁

FMO WHOLESALE FISH MARKETS AND HOMEPAGE

19

附錄

APPENDICES

20

2

抱負及使命

VISION AND MISSION

抱負

向本地

漁

業及漁產

貿易商提

供有秩序

及有效率

的海魚批銷制度和設施。

Vision

To provide the

local

fishing

industry

and

fisheries trade sector an orderly

and efficie

nt wholesale marketing

system and facilities for marine

fish.

使命

以專業精

神、盡心

盡力、殷

勤有禮及

精益求精的態度服務本地

漁

業及漁產貿易商，使海魚的批

銷在有秩序及有效率的情況

下進行，從

而使本港消費者有

穩定而持續的海魚供應

。

Mission

To serve the local

fishing industry

and fisheries

trade sector with

professionalism, dedication,

co

urtesy and efficiency to secure

the

orderly and efficient

marketing of marine fish

and to

maintain a reliable and steady

supply of marine fish to local

consumers.

3

魚類統營處組織

OUR ORGANI

S

ATION

魚類統營處

（魚統處）最初根

據「防

衞

規

例」於

一九四五年成

立，以協助戰後漁民恢復生產，並提供有

秩序和有效率之海魚批銷

服務，以發展漁

業及改善漁民社會及經濟狀況。其後於一

九六二年實施的香港法例第二九一章海魚

（統營）條例，為魚統處之成立及運作提

供法定基礎。

魚統

處分別在香港仔、筲箕

灣、觀塘、長沙灣、青山、大埔及西貢經

營

7

個魚類批發市場，為漁民、魚類批發

商及買家提供有效率及有秩序之批銷服

務。

長沙灣

魚類批發市場

Cheung Sha Wan

Wholesale Fish Marke

t

The Fish Marketing Organization (FMO) was

first established

under the Defence Regulations in

1945 to assist in the post

-

war rehabilitation of the

fishing fleet and to provide facilities for the orderly

and efficient marketing of marine fish, whereby the

industry could be developed and the socio

-

economic

status of

the fishing community be improved.

Subsequently the Marine Fish (Marketing)

Ordinance, Cap. 291, enacted in 1962, provides the

legal framework for the establishment and operation

of the FMO. The FMO now operates seven

wholesale fish markets located at Aber

deen, Shau

Kei Wan, Kwun Tong, Cheung Sha Wan, Castle

Peak, Tai Po and Sai Kung to provide efficient and

orderly wholesale marketing services to fishermen,

fish wholesalers and buyers.

香港仔

魚類批發市場

Aberdeen

Wholesale Fish Market

4

魚統處由統營處處

長領導，現時該職位

由漁農自然護理署署

長兼任。魚統處是一

個財政獨立的非牟利機構，並不屬公務員

體

系。截至二零

一

五

年三月三十一日，該處僱

用職員

193

人，其組織圖載於附錄

1

。

魚統處由一個法定的魚類統營顧問委

員會提供意見。二零

一

四

至

一

五

財

政年度期

間，魚類統營顧問委員會曾討論多項重要的

事宜，向魚統處提供意見，包括魚統處的整

體財政預算、魚統處的一般業務運作和業績

報告、魚類統營處貸款基金的管理、打擊非

法批銷海魚的執法行動、以及推廣本地漁產

品的活動。該委員會的成員及功能載於附錄

2

。

The FMO i

s headed by

the Director of

Marketing, a position

currently held by the

Director of A

griculture, Fisheries and Conservation.

It is a self

-

financing, non

-

profit making organi

s

ation

separate

d

from the civil service. As at 31 March

20

1

5

, the organi

s

ation empl

oyed

193

staff. The

organi

s

ation chart is at Appendix 1.

The FMO is advised by the statutory Fish

Marketing Advisory Board. During the 20

1

4

-

1

5

financial year, the Board discussed and advised the

organi

s

ation on a number of important issues

including the

annual financial estimates of the FMO,

general business operation and reports of the FMO,

administration of the Fish Marketing Organization

Loan Fund, enforcement against illegal fish

marketing and activities for promoting local

fisheries products. The mem

bership and functions of

the Board are at Appendix 2.

5

服務範圍

OUR SERVICES

提供海魚批銷設施及服務

魚統處

透過在

策略性

地點設

立的魚類批發市場為漁民、魚類批發商及

買家提供交易設施，以及魚類批銷和會計

等服務。

魚統處以銷售海魚總值的

7% (

透

過拍賣或議價方式批銷

)

，或每

15

斤徵收

5

元

(

透過直接銷售方式批銷

)

的比率，向漁

民或魚類批發商收取佣金，作為提供服務

的收費。

Provision of marine fish wholesaling

facilities and services

Through the

wholesale

mar

kets

established at

strategic locations, the FMO provides fish trading

facilities, fish wholesaling and accounting services to

fishermen, wholesalers and buyers.

The FMO charges

fishermen or wholesalers for the services provided

either a commission of 7% o

f the total value of fish

sold through auction or negotiation, or a rate of $5 per

15 catties for fish sold through direct sales.

海魚批銷

-

拍賣盤

Sale of marine fish by auction

海魚批銷

-

直銷盤

Direct sale of marine fish

6

推廣本地漁產品

為了協助推廣

本地漁產品，

魚統處轄下的

漁產品加工中

心發展優質漁

產品，並透過

其銷售網絡將

本地漁產品供應給市民。另外，魚統處透過

參加食品展覽及組織宣傳活動，推廣本地的

漁產品。

P

romotion of local fisheries products

To promo

te local

fisheries

products, the

FMO develops

quality fisheries products at its fish processing

centre and bring

s

local fisheries products to the

local public through its marketing network. The

FMO also promotes the marketing of local fisheries

products th

rough participation in food fairs and

organi

s

ing publicity activities

.

支援本地漁業

魚統處把所得盈餘

都用於支援本地

漁業的

發展

，包括為漁民提供低息貸款、

改善市場服務和設施、為漁民及漁民子弟

提供訓練補助金和獎學金

。

魚統處於一九四六年成立魚類統營

處貸款基金，為漁民提供貸款作生產及發

展用途。截至二零

一

五

年三月三十一日，

該貸款基金的資本及累積

盈餘總額為

8,570

萬元。

此外，

魚統處成立

海魚獎學基金，為

漁民及魚類

批

銷業的人士、其子弟、及擬

投身該等行業的人士提供獎學金及助學

金，使他們可獲深造及訓練機會。基金由

受託人

(

統營處處長

)

管理，並由一個法定的

海魚獎學基金顧

問委員會諮議。現時基金

的資本額為

950

萬元。

Supporting local fisheries

The FMO channels back its surplus

earnings to support the development of the local

fish

ery

industry by way of providing low

-

interest

loans to fishermen, improving its markets’ services

and facilities and

providing training grants and

scholarships for fishermen and their children.

Since 1946, the FMO has set up the Fish

Marketing Organization Loan Fund to provide

credit assistance to fishermen for production and

development purposes. As at 31 March 20

1

5

, the

Loan Fund’s capital and accumulated

surplus

amounted to

$

85.7

million.

In addition, the FMO has set up the Marine

Fish Scholarship Fund to offer scholarships and

grants for the education and training of persons

employed in marine fisheries and fish

marketing

industries in Hong Kong, their family members,

and persons who wish to enter marine fisheries and

fish marketing industries in Hong Kong. The Fund

is administered by its Trustee (the Director of

Marketing) on the advice of the statutory Marine

F

ish Scholarship Fund Advisory Committee. The

Fun

d currently has a capital of

$

9.5

million.

7

業績成果

PERFORMANCE AND ACHIEVEMENT

提供海魚批銷設施及服務

魚統處為

約

370

名

漁民、

80

名收魚

商、

120

名批發商

及

1,5

8

0

名買家提

供批銷設施及管理服務

。在二零一

四

至

一

五

年

度

，一共有

35,743

公噸鮮海魚及

10,536

公噸活海魚經魚統處的魚類批發市

場批銷，主要的鮮海魚品種包括紅衫、木

棉、馬頭、黃花、

鰦

魚、

䱽

魚、

鱲

魚及魷

魚，而主要活海魚品種包括石斑、黃

鱲

䱽

及石蚌。經魚統處批銷的鮮海魚及活海魚

重量，價值及批發價格資料載於附錄

3

及

4

。

為

確保於香港仔、觀塘和長沙灣魚類

批發市場的活海魚批發活動在井然有

序、

衞

生和有效率的情況下運作，魚統處

繼續提供包括市場內的保安、批銷秩序、

清潔、

泊車

、交通安排和配售潔淨海水等

的管理和相關服務。此外，魚統處派員定

期監察魚缸水的水質和巡查活魚攤檔，以

確保檔戶遵守飼養活魚之有關規定及符

合訂明的

衞

生標準

。

Provision of marine fish wholesaling

facilities and services

The FMO provides

wholesaling facilities and

management services to

about

370

fishermen,

80

fis

h collectors,

120

wholesalers and

1,5

8

0

buyers.

In

20

1

4

-

1

5

,

35,743

tonnes of fresh marine fish and

10,536

tonnes of live marine fish were sold through

FMO wholesale

fish

markets. The former mai

nly

includes golden thread, big

-

eyes, horse

-

head, yellow

croake

r, scad, pomfret, seabream

and squid

,

wher

eas

the latter includes grouper

, pompano

and star

snapper. Detailed information on the throughput by

quantity, value and price of fresh and live marine

fish is at Appendices 3 and 4.

To ensure that the live ma

rine fish

wholesaling activities at the Aberdeen, Kwun Tong

and Cheung Sha Wan Wholesale Fish Markets are

operated in an orderly, hygienic and efficient

manner, the FMO continue

s

to provide the necessary

management and related services including security,

market order, cleaning, parking, traffic management

and sale of clean seawater in the market

s

. Moreover,

regular monitoring of fish tank water quality and

inspection of live fish stalls

are

conducted to ensure

their compliance with fish keeping requirement

s and

prescribed hygiene standards

.

8

此外

，

魚統處繼續在香港仔、觀塘和

長沙灣魚類批發市場

為

活魚批發商及運輸

商提供潔淨海水

。

年內

，

魚統處以收回成

本的原則

向

活魚批發商及運輸商提供了

48,

418

噸潔淨海水。

長沙灣

魚類批發市場海水銷售處

Cheung Sha Wan

Wholesale Fish Market Seawater Station

推廣本地漁產品

位於香港仔魚類批發市場的漁產品加

工中心，本年度繼續積極與業界合作，發

展優質本地漁產品及將這些產品推廣至本

地市場。此外，中心亦與漁農自然護理署

合作，利用魚統處的銷售網絡及〝

本地優

鮮

〞品牌，推廣「優質養魚場計劃」及其

漁產品。年內，魚統處向

140

個客戶，包

括

餐廳、酒樓、超級市場、

健康食品店

、

酒店及老人院舍等供應各類優質漁產品，

產品包括乾貨、鹹鮮

、

冰

鮮

及急凍貨品。

In addition, t

he FMO continue

s

to supply clean

seawater to the live fish wholesalers and transporters

at

the

Aberdeen, Kwu

n Tong

and Cheung Sha Wan

Wholesale Fish Markets

.

D

uring the year, the FMO

supplied

a

total

of

4

8,

418

tonnes of clean seawater to

live fish traders and transporters on

the

cost

-

recovery

basis.

活海魚批銷

Wholesaling

of live marine fish

P

romotion of local fisheries products

The Fish Processing Centre, situated at the

Aberdeen Wholesale Fish Market, continue

s

its

mission of developing premium local fisheries

products and promoting these products to

the local

market in collaboration with the industry during the

year. The Centre also cooperate

s

with the Agriculture,

Fisheries and Conservation Department (AFCD) in

promoting the “Accredited Fish Farm Scheme” and

its products through its marketing networ

k

under

the

brand of “

Local Fresh

”. During the year, t

he FMO

supplied premium fisheries products,

including dried,

salted, fresh and frozen products

to

140

customers

including

restaurants, supermarkets,

healthy food

stores,

hotels and institutions like age

d people’s

homes.

9

廣東省人大常委會副主任黃業斌率團

參觀香港仔魚類

批發市場

The delegation led by Mr. Huang Ye

-

bin,

Vice

-

C

hairman

of

t

he S

tanding

C

ommittee of Guangdong Provincial People’s

Congress

,

visiting the Aberdeen Wholesale Fish Market

食物及

衞

生局常任秘書長

(

食物

)

謝凌潔貞女士

JP

參觀

長沙灣魚類批發市場

Mrs Cherry Tse Ling Kit

-

ching

JP

, Permanent Secretary for

Food and Health (Food)

visi

ting

the Cheung Sha Wan

Wholesale Fish Market

推廣

「優質養魚場計劃」

認證

的本地

漁產品

Promotion

of

local fisheries products

accredited

under

the

“

Accredited Fish Farm Scheme

”

10

魚統處組織及

參與了多項宣傳活動，

推廣本地的漁產品

。其中的一個主要

活動是

由

漁農自然護理署

、

魚統處及蔬菜統營處於

201

5

年

1

月

23

至

25

日在旺角花墟公園聯

合

舉辦

的

「本地漁農美食迎春嘉年華

201

5

」

。該嘉年華會集合了超過

350

個攤位

售賣本地出產之優質漁農產品，

並

吸引超過

十八

萬

三千

人次參觀，

營業額約為

722

萬

元，

反應十分理想

。

「

本地

漁農美食迎春嘉年華

201

5

」

開幕典禮

O

pening ceremony of

“

Farmfest

201

5

”

此外

，魚統處參加了在香港舉辦的

「

亞

洲海鮮展

201

4

」

、

「

美食博覽

201

4

」

和

「

元

朗農墟

2015

」

等食品展覽

會，藉以向本地

及海外

買家

推

廣及宣傳

本地優質漁產品。

The FMO organi

s

ed and participated

in various

publicity activities to promote local fisheries

products. One of the major events was “Farmfest

201

5

”

jointly organi

s

ed by the AFCD, FMO and the

Vegetable Marketing Organization

from

23

to

25

January

201

5

at

Fa Hui Park, Mongkok

. There were

over

three

hundred

and fifty

booths

selling local

premium agricultural and fisheries products. The

event was a great success, attracting more than

183,000

visitors

with some $

7.22

million sales value

.

「本地漁農美食迎春嘉年華

201

5

」

“

Farmfest

201

5

”

Moreover, t

he FMO t

ook

part in

the

food fairs

including

“Asian Seafood Expo 201

4

”, “Food Expo

201

4

”

and

“Yuen Long Farmers’ Market

2015

”

”

in

Hong Kong, through which local premium fisheries

products were publici

s

ed an

d promoted to local and

overseas

buyers

.

11

另外，為推廣本地漁業的傳统文化及發

展，魚統處在香港仔魚類批發市場內開設了

一所禮品店。店內銷售的禮品包括富有香港

漁業特色的手工藝品及模型，

它們

是由一些

社會企業精心製作的。

而

魚統處

亦

提供各類

產品

，

包括印有魚類圖案的

T

恤和變色杯

。

To promote the traditional culture and

development of the local fisheries industry, the FMO

set up a souvenir shop at the Aberdeen Wholesale

Fish

Market.

The souvenirs include

some handicrafts

and models with Hong Kong fishery

features made

by some local

s

ocial

e

nterprises.

The FMO also

offer

s

various

product items

,

includ

ing

T

-

shirt

s

and

colo

u

r

-

changing mug

s with a fish design

.

「

美食博覽

201

4

」

“

Food Expo

201

4

”

「

元朗農墟

201

5

」

“

Yuen Long Farmers’ Market 2015”

「

亞洲海鮮展

201

4

」

“

Asian Seafood Expo 201

4

”

12

支援本地漁業

內地

每年在南海實施休漁期。為了協

助受影響的

捕撈

漁民，魚類統營處貸款基

金向他們提供特別貸款，以協助他們渡過

休漁期及於休漁期後恢復作業。

Supporting local fisherie

s

To help

capture

fishermen affected by the

annual fishing moratorium in the South China Sea

implemented by the Mainland authorities, special

loans were made available under the FMO Loan Fund

to help them tide over the period and

resume

fishing

after the

moratorium.

魚類統營處禮品店

FMO

souvenir

shop

魚類統營處禮品店精品

琳

琅滿目

FMO

souvenir

shop

offering a variety of high quality

products

13

年內向受休漁期影

響的漁民

發放

共

243

宗特別貸款，貸款總

額為

4,766

萬元。

海魚獎學基金發放獎助學金共

49

萬

8

千元予

25

名符合資格的學生

，

協助他們

在

本地或海外的大學及本地中學修讀各類不

同的課程

。

二零

一

四

至

一

五

財政年度海魚

獎學基金的核數師報告、資產負

債表、

綜

合收益表

、基金變動表、現金流量表及財

務報表附註分別載於附錄

5

至

10

。

財

政表現

二零

一

四

至

一

五

年度魚統處的經營業

務盈餘為

8,636,408

元。有關的核數師報

告、資產負債表、

綜合收益表

、基金變動

表、現金流量表及財務報表附註分別刊載

於附錄

11

至

16

。

During the year, a total of

243

special loans

amounting to $

47.66

million were issued to

fishermen affected by the

fishing moratorium.

A total of $

498,000

in scholarship and grants

was awarded to

25

eligible students under the M

arine

Fish Scholarship Fund

to assist them in studying

various

courses

at local and overseas universities and

secondary school

s

locally.

The Report of the

Auditors, the Balance Sheet, the

Statement of

Comprehensive Income

,

the

Statement of Changes in

Funds

, the

Statement of

Cash Flow

s

and the Notes to

the

Financial Statement

of the Marine Fish

Scholarship Fund for the financial year 20

1

4

-

1

5

are

at Appendices

5

to

10

respectively.

Financial performance

The FMO achieved an operating surplus of

$

8,636,408

during 20

1

4

-

1

5

. The Report of the

Auditors,

t

he Balance Sheet,

the

Statement of

Comprehensive Income

,

the

Statement of Changes in

Funds, the

Statement of

Cash Flow

s

and the Notes to

the

Financial Statements

for the financial year

20

1

4

-

1

5

are at Appendices

11

to

16

respectively

.

14

2010

-

11

至

2014

-

15

年的

總收益、支出及盈虧

Total income,

expenditure

and surplus/deficit for

2010

-

11

to

2014

-

15

15

2010

-

11

至

2014

-

15

的鮮海魚全年批銷量

Fresh

Marine Fish

Throughput for

2010

-

11

to

2014

-

15

16

2010

-

11

至

2014

-

15

的活海魚全年批銷量

Live Marine Fish

Throughput for

2010

-

11

to

2014

-

15

17

迎

接

未來

MEETING FUTURE CHALLENGES

由於南中國海漁

業資源

的競爭激

烈

，以及漁民在

香港以外地方出

售漁獲的情況

漸趨普遍

，魚統處的批銷量

和佣金收益將會繼續受壓。

面對挑戰，魚統處

會

繼續檢討魚類批

發市場的使用情況、精簡運作程序及提供

多元化服務和設施，以配合市場用家不斷

改變的需求和確保魚統處財政長遠穩

定。魚統處將會繼續在其轄下的批發市場

進行

活海魚批銷活動有關的業務。另外，

魚統處將會

探討

透過

其轄下的批發市場

開辦本地漁墟的可行性，以加強發展及推

廣本地優質

漁產品

。

Due to the

intense

competition for

fish

eries

resources in

the South China Sea

and increasing sal

e of catch by the local fishing fleet

outside Hong Kong, there will be contin

u

ous

pressure on the FMO throughput and hence its

commission income.

The FMO

will continue to

review

the utili

s

ation

of its wholesale fish markets, streamlin

e

its

operation and

diversify its services as well as its

facilities with a view to coping with the changing

needs of market users and ensuring the long

-

term

financial viability of the

o

rgani

s

ation. The FMO will

continue in its wholesale

fish

markets

the operations

relating t

o live marine fish wholesaling activities. In

addition, the FMO will

explore the

feasibility

of

establishing local fisheries

bazaar

in its wholesale

fish markets to strengthen the development and the

promotion of local

premium

fisheries products.

18

魚統處會繼續與漁農自然護理署及

香港警務處採取聯合行動，打擊非法批銷

海魚的活動，減少有關非法活動所造成的

環境、

衞

生及治安問題。另外，魚統處亦

會加強對批發市場內的批銷活動的監

管，以確保批銷活動在有秩序及環境

衞

生

良好的情況下進行。

The

FMO

will continue to conduct

the

joint

operations with the AFCD and the Hong Kong

Police Force to combat illegal fish marketing

activities with a view to minimising the

environmental, hygiene and law and order problems

associated with such illegal ac

tivities. The FMO will

also strengthen the management of wholesaling

activities in its markets to ensure that they are

conducted in an orderly manner and in a hygienic

environment.

19

魚類統營處總辦事處

Fish Mark

eting Organization

Headquarters

九龍荔枝角道

757

號

長沙灣蔬菜批發市場

Cheung Sha Wan Wholesale

Vegetable Market

757 Lai Chi Kok Road, Kowloon

.

電話

Tel : (852) 2387 8648

傳真

Fax : (852) 2725 3150

電郵

Email :

gm@fmo.org.hk

長沙灣魚類批發市場

Cheun

g Sha Wan Wholesale Fish

Market

九龍長沙灣欽州街西

38

號

38 Yen Chow Street West,

Cheung Sha Wan, Kowloon.

電話

Tel : (852) 2307 8758

傳真

Fax : (852) 2307 8707

電郵

Email :

cswwfm@fmo.org.hk

香港仔魚類批發市場

Aberdeen Wholesale Fish Market

香港仔石排灣道

102

號

102 Shek Pai Wan Road,

Aberdeen, Hong Kong.

電話

Tel : (852) 2552 8853

傳真

Fax : (852) 2552 3058

電郵

Email :

awfm@fmo.org.hk

筲箕灣魚類批發市場

Shau Kei Wan Wholesale Fish

M

arket

筲箕灣譚公廟道

37

號

37 Tam Kung Temple Road,

Shau Kei Wan, Hong Kong.

電話

Tel : (852) 2568 6312

傳真

Fax : (852) 2560 1664

電郵

Email

:

skwwfm@fmo.org.hk

觀塘魚類批發市場

Kwun Tong Wholesale Fish Market

九龍

油

塘東源街

10

號

10 Tung Yuen Str

eet,

Yau

Tong, Kowloon.

電話

Tel : (852) 2775 5987

傳真

Fax : (852) 2709 3915

電郵

Email :

ktwfm@fmo.org.hk

青山魚類批發市場

Castle Peak Wholesale Fish Market

新界屯門第

44

區湖山路

101

號

101 Wu Shan Road

,

Tuen Mun, N

ew Territories

.

電話

Tel

: (852) 2450 6445

傳真

Fax : (852) 2450 8303

電郵

Email :

cpwfm@fmo.org.hk

大埔魚類批發市場

Tai Po Wholesale Fish Market

新界大埔三門仔漁安街

1

號

1 Yu On Street,

Sam Mun Chai,

Tai Po,

New Territories.

電話

Tel : (852) 2664 4208

傳真

Fax

: (852) 2667 2322

電郵

Email :

tpwfm@fmo.org.hk

西貢魚類批發市場

Sai Kung Wholesale Fish Market

新界西貢海傍街

Hoi Pong Street,

Sai Kung,

New

Territories.

電話

Tel : (852) 2792 2735

傳真

Fax : (852) 2792 2735

電郵

Email :

skwfm@fmo.org.hk

魚統處網頁

http://www.fmo.org.hk

魚統處網頁提供每天各主要冰鮮海魚、活海鮮的平

均批發價及魚統處的最新資訊。除此之外，該網頁

亦載有魚統處的服務資料及查詢熱線。

FMO homepage

http://www.fmo.or

g.hk

The FMO homepage provides daily wholesale

prices of major fresh marine fish and live seafood

as well as the latest news of the

o

rgani

s

ation. It

also

provides

an enquiry hotline

and

information

on the services provided by the

o

rgani

s

ation

.

魚類統營處魚類批發市場

Fish Marketing Organization Whole

sale Fish Markets

20

附錄表

List

of Appendices

Page

(

頁

)

1

組織圖解

21

Organi

s

ation Chart

2

魚類統營顧問委員會之成員及

功能

22

Membership and

Functions

of the Fish Marketing Advisory Board

3

經魚類統營處銷售之鮮海魚重量、價值及其批發價格

24

Quantity, Value and Wholesale Price of Fresh Marine Fish Marketed through

Fish Marketing Org

anization Markets

4

經魚類統營處銷售之活海魚重量、價值及其批發價格

2

5

Quantity, Value and Wholesale Price of Live Marine Fish Marketed through

Fish Marketing Organization Markets

5

海魚獎學基金

–

核數師報告

26

Marine Fish Scholarship Fund

-

Auditor

’

s

Report

6

海魚獎學基金

–

資產負債表

29

Marine Fish S

cholarship Fund

-

Balance Sheet

7

海魚獎學基金

–

綜合收益表

30

Marine Fish Scholarship Fund

–

Statement of Comprehensive Income

8

海魚獎學基金

–

基金變動表

31

Marine Fish Scholarship Fund

-

Statement of Changes in Funds

9

海魚獎學基金

–

現金流量表

32

Marine Fish Scholarship Fund

–

Stateme

nt

of Cash Flows

10

海魚獎學基金

–

財務報表附註

33

Marine Fish Scholarship Fund

-

Notes to the Financial Statements

11

魚類統營處

–

核數師報告

52

Fish Marketing Organization

-

Auditor

’

s

Report

12

魚類統營處

–

資產負債表

55

Fish Marketing Organization

-

Balance Sheet

13

魚類統營處

–

綜合收益表

57

Fish M

arketing Organization

-

Statement of Comprehensive Income

14

魚類統營處

–

基金變動表

59

Fish Marketing Organization

-

Statement of Changes in Funds

15

魚類統營處

–

現金流量表

60

Fish Marketing Organization

–

Statement

of Cash Flows

16

魚類統營處

–

財務報表附註

61

Fish Marketing Organization

-

No

tes to the Financial Statements

21

附錄一

Appendix 1

魚類統營處之組織圖解

The Organi

s

ation Chart of the Fish Marketing Organization

統營處處長

Director of Marketing

魚類統營顧問委員會

Fish Marketing

Advisory Board

總經理

*

General Manager

市場營運

部

Market Operations

Section

行政部

*

Headquarters

Administration

Section

1

高级

經理

1

Senior Manager

3

助理經理

3

Assistant Managers

21

職員

21

Staff

4

市場經理

4 Market Managers

163

職員

163

Staff

備註﹕

*

在

2015

年

3

月

31

日，魚

類

統營處合共有員工

193

人，其中有

15

人同時為

蔬菜統營處服務。

R

emarks: *

Total number of staff in FMO

as at 31.3.2015 was 193 including 15 staff

concurren

tly

serving

the Vegetable Marketing Organi

z

ation.

22

附錄二

Appendix 2

魚類統營顧問委員會之成員及功能

MEMBERSHIP AND FUNCTIONS OF

THE FISH MARKETING ADVISORY BOARD

一

.

功能

Functions

委員會負責向行政長官及根據《海魚

(

統營

)

條例》第

9

條而設立的魚類統營處提供意見。

The board is responsible for advising the Chief Executive and the Fish Marketing Organ

i

z

ation

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

二

.

委員會成員

[

截

至

20

1

5

年

3

月

31

日

]

Membership

[ as at 31 March 20

1

5

]

主席

Chairman

M

r.

Alan WONG

Chi

-

kong

, JP

黃志光

先生

, JP

成員

Members

The Hon. CHAN Hak

-

kan

, JP

陳克勤

議員

,

JP

Ms.

LAM Yuk

-

chun

, MH

林玉珍女士

,

MH

Mr.

SO Shiu

-

shing

蘇炤成先生

Dr. FOOK Yee

-

man, Noel

霍綺文博士

Ms.

LEE

Mi

-

yu, Elizabeth

李美瑜女士

Ms.

CHOW Muk

-

cho

y

周木彩女士

Mr. C

HEUNG

Siu

-

keung

, MH

張少強先生

,MH

Mr.

CHUNG

K

in

-

hong

鍾建康

先生

Mr. KWOK Chi

-

yat

郭志一先生

Mr. CHAU Pak

周北先生

M

s. LEE Ching

-

y

ee, Jenny

李靜怡女士

23

成員

（續）

Members (Continued)

Mr. LEUNG Koon

-

wah

梁冠華先生

Ms. SO Chi

-

han, Juliana

蘇志嫻女士

Mr. WONG

For

-

kee

黃伙記先生

24

附錄三

Appendix 3

經魚類統營處銷售之鮮海魚重量、價值及其批發價格

QUANTITY, VALUE AND WHOLESALE PRICE OF FRESH MARINE FISH

MARKETED THROUGH THE SEVEN

FMO MARKETS

期間

重量

(

公噸

)

價值

($)

每千克平均價格

(

元

)

Period

Quantity

Value ($)

Average Price per kilogram

(Tonne)

($)

2009/2010

41,589

1,145,003,898

27.53

2010/2011

37,319

1,145,839,468

30.70

2011/2012

35,336

1,361,295,888

38.52

2012/201

3

35,437

1,540,804,365

43.48

2013/2014

35,746

1,784,418,569

49.92

04/2014

3,100

164,812,063

53.16

05/2014

3,006

168,176,483

55.94

06/2014

2,741

155,685,436

56.81

07/2014

3,039

167,881,549

55.24

08/2014

3,386

170,249,321

50.28

09/2014

3

,092

157,104,411

50.82

10/2014

3,160

166,870,976

52.80

11/2014

3,023

162,133,722

53.63

12/2014

2,669

145,396,106

54.47

01/2015

3,250

191,952,550

59.08

02/2015

1,958

119,158,063

60.84

03/2015

3,319

192,447,752

58.00

2014/2015

35,743

1,9

61,868,972

54.89

25

附錄四

Appendix 4

經魚類統營處銷售之活海魚重量、價值及其批發價格

QUANTITY, VALUE AND WHOLESALE PRICE OF LIVE MARINE FISH

MARKETED THROUGH FMO MARKETS

期間

重量

(

公噸

)

價值

($)

每千克平均價格

(

元

)

Period

Quantity

Value ($)

Average Price per kilogram

(T

onne)

($)

2009/2010

9,510

520,767,951

54.76

2010/2011

8,683

504,184,061

58.07

2011/2012

8,127

717,722,126

88.31

2012/2013

8,101

837,339,034

103.36

2013/2014

8,862

948,195,091

106.98

04/2014

725

80,574,044

111.10

05/2014

760

85,117,42

0

112.06

06/2014

749

84,721,470

113.16

07/2014

874

86,436,465

98.84

08/2014

953

90,072,798

94.49

09/2014

978

91,093,696

93.20

10/2014

1,021

92,930,060

91.01

11/2014

843

86,884,088

103.08

12/2014

925

96,411,604

104.24

01/2015

932

94,

714,371

101.61

02/2015

854

88,949,562

104.14

03/2015

922

94,107,909

102.03

2014/2015

10,536

1,072,013,487

101.75

26

附

錄

五

Appendix

5

獨立核數師報告

致海魚獎學基金的信託人

(

該基金乃根據香港法例第

291

章《海魚

(

統

營

)

條例》成立

)

INDEPENDENT

AUDITOR’S

REPORT

TO THE

TRUSTEE OF THE MARINE FISH

SCHOLARSHIP FUND

(

E

stablished under the Marine Fish (Marketing)

Ordinance, Chapter 291)

本核數師

(

以下簡稱

「

我們

」

)

已審計列載於

附錄六至十海魚獎學基金

(

「基金」

)

的財務

報表，此財務報表包括於二零一

五

年三月三

十一日的資產負債表與截至該日止年度的

綜合收益表、基金變動表和現金流量表，以

及主要會計政策概要及其他附註解釋資料。

We have audited the financial statements of the

Marine Fish Scholarship Fund (the “Fund”)

set out

on

Appendices 6 to 10

,

which comprise the balance sheet

as at 31 March 20

1

5

, and the statement of

comprehensive income, the statement of changes in

funds and the statement of cash flows for the year then

ended, and a summary of significant accounting

policies and other explanatory information.

信託人就財務報表須承擔的責任

Trustee’s

R

es

ponsibility for the

F

inancial

S

tatements

香港法例第

291

章《海魚

(

統營

)

條例》規定

信託人須設存適當的賬目。信託人須負責根

據香港會計師公會頒佈的香港財務報告準

則

擬備真實而中肯的

財務報表，

並對其認為

為使財務報表的擬備不存在由於欺詐或錯

誤而導致的重大錯誤陳述所必需的內部控

制負責。

The Marine Fish (Marketing) Ordinance, Chapter 291,

requires the Trustee to keep proper acc

ounts. The

Trustee is responsible for the preparation of financial

statements that give a true and fair view in accordance

with Hong Kong Financial Reporting Standards issued

by the Hong Kong Institute of Certified Public

Accountants, and for such internal

control as the

Trustee determines is necessary to enable the

preparation of financial statements that are free from

material misstatement, whether due to fraud or error.

核數師的責任

Auditor’s

R

esponsibility

我們

的責任是根據我們的審計對該等財務

報表作出意見，並按照雙方同意的應聘條款

僅向信託人報告，除此之外本報告別無其他

目的。

我們

不會就本報告的內容向任何其他

人士負上或承擔任何責任。

Our responsibility is to express an opinion on these

financial statements based on our audit and to report

our opinion solely to

you in accordance with our

agreed terms of engagement and for no other purpose.

We do not assume responsibility towards or accept

liability to any other person for the contents of this

report.

27

獨立核數師報告

致海魚獎學基金的信託人

(

續

)

(

該基金乃根據香港法例第

291

章《海魚

(

統

營

)

條例》成立

)

INDEPENDENT

AUDITOR’S

REPORT

TO THE

TRUSTEE OF THE MARINE FISH

SCHOLARSHIP FUND

(C

ONTINUED

)

(

E

stablished under the Marine Fish (Marketing)

Ordinance, Chapter 291)

核數師的責任

(

續

)

Auditor’s

R

esponsibility

(

Continued)

我們

已根據香港會計師公會頒佈的香港審

計準則進行審

計。

該等

準則要求我們遵守道

德規範，並規劃及執行審計以

對

財務報表是

否不存在任何重大錯誤陳述

獲得合理保證

。

We conducted our audit in accordance with Hong

Kong Standards on Auditing issued by the Hong Kong

Institute of Certified Public Accountants. Those

standards require that we comply with ethical

requiremen

ts and plan and perform the audit to obtain

reasonable assurance about whether the financial

statements are free from material misstatement.

審計涉

及執行程序以獲取有關財務報表所

載金額及披露資料的審計憑證。所選

擇

的程

序取決於核數師的判斷，包括評估由於欺詐

或錯誤而導致財務報表存在重大錯誤陳述

的風險。在評估該等風險時，核數師考慮與

貴基金

擬備

真實而

中肯的

財務報表

相關

的內部控制，以設計適當的審計程序，但目

的並非對

貴基金的內部控制的有效性發

表意見。審計亦包括評價信託人所採用會計

政策的

恰當

性及作出會計估計的合理性，以

及評價財務報表的整體列報方式。

An audit involves performing procedures to obtain

audit evidence about the amounts and disclosures in

the financial statements. The procedures selected

depend on

the auditor’s judgement, including the

assessment of the risks of material misstatement of the

financial statements, whether due to fraud or error. In

making those risk assessments, the auditor considers

internal control relevant to the entity’s preparatio

n of

financial statements that give a true and fair view in

order to design audit procedures that are appropriate in

the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of the

entity’s internal control. An audit also in

cludes

evaluating the appropriateness of accounting policies

used and the reasonableness of accounting estimates

made by the Trustee, as well as evaluating the overall

presentation of the financial statements.

我們

相信，

我們

所獲得的審計憑證能充足和

適當地為我們的審計意見提供基礎。

We b

elieve that the audit evidence we have obtained is

sufficient and appropriate to provide a basis for our

audit opinion.

28

獨立核數師報告

致海魚獎學基金的信託人

(

續

)

(

該基金乃根據香港法例第

291

章《海魚

(

統

營

)

條例》成立

)

INDEPENDENT

AUDITOR’S

REPORT

TO THE

TRUSTEE OF THE MARI

NE FISH

SCHOLARSHIP FUND

(CONTI

NUED)

(

E

stablished under the Marine Fish (Marketing)

Ordinance, Chapter 291)

意見

Opinion

我們

認為，該等財務報表已根據香港財務報

告準則真實而

中肯

地反映

貴基金於二零一

五

年三月三十一日的

財務

狀況

及

貴基金

截至該日止年度的

財務表現

及現金流量。

In our opinion, the financial statements give a t

rue and

fair view

of the financial positon of the Fund as at 31

March 2015, and of its financial

performance

and its

cash flows for the year then ended in accordance with

Hong Kong Financial Reporting Standards.

羅兵咸永道會計師事務所

執業會計師

(S

igned)

Pricewa

terhouseCoopers

Certified Public Accountants

香港，二零一

五

年

八

月

二十

日

Hong Kong,

20 August

201

5

29

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND

附錄六

(

除另有註明外，所有金額為港元

)

Appendix

6

(All amounts in Hong Kong dollars unless otherwise s

tated)

資產負債表

BALANCE SHEET

於三月三十一日

As at 31 March

附註

20

1

5

20

1

4

Note

資產

ASSETS

非流動資產

Non

-

current assets

持至到期日的投資

Held

-

to

-

maturity investments

6

1,001,059

1,512,184

流動資產

Current assets

持至到期日的投資

Held

-

to

-

maturity investments

6

502,510

-

免息貸款

Interest

-

free loans

7

21,000

-

應收

賬

款

Accounts receivables

2

,124

112

原本到期日超過

三個月

之

銀行存款

3,230,000

80

0,000

Bank deposits with original maturities over three months

現金及現金等價物

Cash and cash equivalents

8

31

1,941

230,624

4,067,575

1,030,736

總資產

Total assets

5,068,634

2,542,920

基金

FUNDS

魚類統營處撥出之基金額

9

9

,500,000

6,500,000

Capital allocated by the Fish Marketing Organization

累積虧蝕

Accumulated deficit

9

(

4,463,878

)

(3,988,303

)

總基金

Total funds

5,036,122

2,511,697

負債

LIABILITIES

流動及總負債

Current and total liabilitie

s

其他

應付款項

Accruals

3

2,512

31,223

總基金及負債

Total funds and liabilities

5,068,634

2,542,920

附錄十的附註為本財務報表的整體部分。

The notes on

Appe

ndix 10

are an integral part of these financial statements.

附錄六至十的財務報表已由信託人於二零一

五

年

八月二十

日批核。

The financial statements on Appendi

ces

6

to

10

were approved by the Trustee on

20

August

201

5

.

信託人

(S

igned)

Trustee

梁肇輝

LEUNG Siu

-

fai

香港

Hong Kong

30

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND

附錄七

(

除另有註明外，所有金額為港元

)

Appendix

7

(All amounts in Hong Kong dollars unless otherwise stated)

綜合收益表

STATEMENT OF COMPREHENSIVE INCOME

截至三月三十一日止年度

Year ended 31 Mar

ch

附

註

20

1

5

20

14

Note

收入

Income

魚類統營處撥款

Fund from the Fish Marketing Organization

3,000,000

-

持至到期日投資的利息收入

31,236

43,340

Interest income on held

-

to

-

maturity investments

銀行存款利息收入

Interest income on bank deposits

11,074

2,859

免息貸款減值準備回撥

7

21,000

-

Writ

e

back of provision for impairment of interest

-

free loans

其他收入

Sundry income

400

100

3,063,710

46,299

支出

Expenditure

核數師酬金

Auditor

’

s remuneration

(

3

1,000

)

(

30

,000

)

獎學金

Scholarships

(

479,000

)

(

31

2

,000

)

助學金

Grants

(19,000

)

-

持至到期日投資的攤銷

6

(

8,

615

)

(

8,577

)

Amortization of held

-

to

-

maturity investments

銀行費用

Bank charges

(

1,

670

)

(

1,724

)

(

539,285

)

(

352,301

)

本年度

盈餘

/(

虧蝕

)

S

urplus/(deficit)

for the year

2

,524,425

(

306,0

02

)

本年度其他綜合收益

-

-

Other comprehensive income

for the year

本年度總綜合收益

/(

虧蝕

)

2

,524,425

(

306,002

)

Total comprehensive

income/(loss)

for the year

附錄十的附註為本財務報表的整體部分。

The notes on

Appendix 10 are

an integral part of these financial statements.

31

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND

附錄八

(

除另有註明外，所有金額為港元

)

Appendix

8

(All amounts in Hong Kong dollars unless otherwise stated)

基金變動表

STATEMENT OF CHANGES IN FUNDS

附註

20

1

5

20

14

Note

4

月

1

日結存

Balance at 1 April

2

,511,697

2,817,699

本年度總綜合收益

Total comprehensive

income

for the year

-

本年度

盈餘

/(

虧蝕

)

9

2

,524,425

(306,002

)

Surplus/(deficit) for the year

-

其他綜合收益

-

-

Othe

r comprehensive income

3

月

31

日結存

Balance at 31 March

5,036,122

2,511,697

附錄十的附註為本財務報表的整體部分。

The notes on

Appendix 10

are an integral part of these financial statements.

32

海魚獎學基金

MARINE FISH SCHOLARSHIP FUND

附錄九

(

除另有註明外，所有金額為港元

)

Appendix

9

(All amounts in Hong Kong dollars unless otherwise stated)

現金流量表

STATEMENT OF CASH FLOWS

截至三月三十一日止年度

Year ended 31 March

附

註

20

1

5

20

14

Note

營運活動所用的

淨

現金

1

0

(

528,981

)

(

342,824

)

Net cash used in operating activities

投資活動的現金流量

Cash flows from investing

a

ctivities

已收利息

Interest received

40,298

65

,

447

持至到期日的投資

的贖回

收入

6

-

1,000,000

Proceeds from redemption of held

-

to

-

maturity investments

購入持至到期日的投資

6

-

(494,250

)

Purchases of held

-

to

-

maturity

investments

原本到期日

超過三個月之銀行存款存放淨額

(

2

,430,000

)

(

25

0,

000

)

Net placement of bank deposits with original maturities over

three months

投資活動

(

所用

)/

產生的淨現金

(2,389,702

)

3

21

,19

7

Net cash

(used in)/generated

from

investing

a

ctivities

財務活動的現金流量

Cash flow from financing activity

魚類統營處

的撥款

9

3,000,000

-

Fund from the Fish Marketing Organization

3,000,000

-

現金及現金等價物淨增加

/(

減少

)

81,317

(21

,

627

)

Net

in

crease

/

(de

crease

)

in cash and cash equivalents

年初現金及現金等價物

2

30,624

252,251

Cash and cash equival

ents

at

beginning of the year

年終現金及現金等價物

8

311,941

2

30,624

Cash and cash equivalents at

end of the year

附錄十的附註為本財務報表的整體部分。

The notes on

Appendix 10

are an integral part of these financial statements.

33

附錄十

Appendix

10

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

1

一般資料

1

General information

海魚獎學基金

(

「基金」

)

的財務報表

是根據香港法例第

291

章《海魚

(

統營

)

條例》第

23(1)

條的規定而編

製

。基金

成立目的是︰

The financial statements of the Marine Fish

Scholarship Fund (the “Fund”) are prepared in

accordance with Section 23(1) of the Marine

Fish (Marketing) Ordinance, Cap. 291. The Fund

was established for the following objects:

(a)

為教育和培訓在香港從事海漁業及魚

類銷售業的人以及其家屬和受養人而

提供獎學金、資助金及貸款；及

(a)

the provision of scholarships, grants and loans

for the education and training of persons who are

employed in the marine fisheries and fish

marketing industries in Hong Kong and their

families and d

ependants; and

(b)

為教育和培訓有意在香港投身海漁業

及魚類銷售業的人而提供獎學金、資

助金及貸款。

(b)

the provision of scholarships, grants and loans

for the education and training of persons who

wish to enter the marine fisheries and fish

marketing industries in Hong Kong.

本基金的地址為九龍長

沙灣茘枝角道

757

號長沙灣蔬菜批發市場。

The address of the Fund is

757 Lai Chi Kok

Road

,

Cheung Sha Wan Wholesale Vegetable

Market

,

Cheung Sha Wan, Kowloon

.

除另有註明外，財務報表的金額均以

港元列報。財務報表已經由信託人在

二零一

五

年

八

月

二十

日批准刊發。

These financial statements are presented in Hong

Kong dollars u

nless otherwise stated. These

financial statements have been approved for

issue by the Trustee on

20 August

2015

.

2

重要會計政策摘要

2

Summary of significant accounting policies

編

製

本財務報表採用的主要會計政策

載於下文。除另有說明外，此等政策

在所呈報的所有年度內貫徹應用。

The principal accounting p

olicies applied in the

preparation of these financial statements are set

out below. These policies have been consistently

applied to all the years presented, unless

otherwise stated.

34

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts

in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.1

編製基準

2.1

Basis of preparation

本基金的財務報表是根據香港財務報

告準則

(

「香港財務準則」

)

編製，

此

統稱包括香

港會計師公會發佈所有適

用的個別香港財務準則，香港會計準

則和詮釋及香港普遍採納之會計原

則。財務報表已按照歷史成本法編製。

The financial statements of the Fund have been

prepared in accordance with Hong Kong

Financial Reporting Standards (“HKFRS”)

,

which collective term includes all applicable

individual HKFRS, Hong

Kong Accounting

Standards (

“

HKAS

”

) and Interpertations issued

by the Hong Kong Institute of Certified Public

Accountants (

“

HKICPA

”

) and accounting

principles generally accepted in Hong Kong. The

financial statements have been

prepared

under

the historical

cost convention.

編製符合香港財務準則的財務報表需

要使用若干關鍵會計估算。這亦需要

管理層在應用本基金會計政策過程中

行使其判斷。

當

涉及高度

的

判斷或高

度複雜性的範疇或涉及對財務報表作

出重大假設和估算的範疇

時

會在附註

4

披露。

The preparation of financial statements in

conformity with HKFRS requires the use of

certain critical accounting estimates. It also

requires management

to exercise its judgement in

the process of applying the Fund’s accounting

policies. The areas involving a higher degree of

judgement or complexity, or areas where

assumptions and estimates are significant to the

financial statements are disclosed in note

4.

(a)

現有香港財務報告準則於二零一

四

年

四月一日

生效的新準則、修訂及詮釋

(

總稱

「

修訂

」

)

(a)

New standards, amendments and interpretations

to existing HKFRS

(collectively, the

“

Amendments

”

)

effective

from 1 April 2014

本基金已於二零一

四

年四月一日開始

的財政年度首次採納下列

有關的修

訂：

The following

Amendments that are relevant an

d

have been adopted by the Fund for the first time

for the financial year beginning on 1 April 201

4

:

35

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES

TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.1

編製基準

(

續

)

2.1

Basis of preparation

(Continued)

(a)

現有香港財務報告準則於二零一

四

年

四月一日

生效的新準則、修訂及詮釋

(

總稱

「

修訂

」

)

(

續

)

(a)

New standards, amendments and i

nterpretations

to existing HKFRS

(collectively, the

“

Amendments

”

)

effective

from 1 April 2014

(Coutinued)

香港會計準則第

32

號

(

修改

)

「

金融

工具：

呈報」有關

金融資產和金融負

債的對銷

。此修改

澄清了對銷權必須

不得依賴未來事項而定。在一般業務

過程中以及倘一旦出現違約、無償債

能力或破產時，這也必須對所有對手

方具有法律約束力。此修改亦考慮了

結算機制。此修改對本基金的財務報

表並無重大影響。

Amend

ment to HKAS

32

,

'

Financial

instruments:

P

resentation

'

on offsetting financial

assets and financial liabilities. This amendment

clarifies

that the right of set

-

off must not be

contingent on a future event. It must also be

legally enforceable for all count

erparties in the

normal course of business, as well as in the event

of default, insolvency or bankruptcy. The

amendment

also considers settlement

mechanisms. The amendment did not have a

significant effect on these financial statements.

香港

會計

準則

第

36

號的修改「資產減

值」有關非財務資產可收回金額的披

露。此修改刪除了透過發佈香港財務

報告準則第

13

號，香港會計準則第

36

號所包括的現金產出單元的可收回金

額的若干披露。此外，對於發生減值

的資產，如果其可收回金額是以公允

價值減去處置成本為基礎確定的，此

修改還要求增強關於該可收回金額的

披露資訊。此修訂對本財務報表沒有

重大影響。

Amendment to HK

AS 36,

'

Impairment

of assets

',

on the recoverable amount disclosures fo

r

non

-

financial assets. This amendment removes

certain disclosures of the recoverable amount of

cash

-

generating units which had been included in

HKAS 36 by the issue of HKFRS 13. It also

enhanced the disclosures of information about

the recoverable amount

of impaired assets if that

amount is based on fair value less costs of

disposal. The amendment did not have a

significant effect on the financial statements.

於二零一四年四月一日開始的財政年

度已經生效的其他修訂對本處並無重

大影響。

Other Amendments which are effective for the

financial year beginning on 1 April 2014 are not

material to the Fund.

36

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unl

ess

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.1

編製基準

(

續

)

2.1

Basis of preparation

(Continued)

(b)

仍未生效而本基金

並

無提早採納

新的

及有關修訂

(b)

New

and relevant

Amendments that are not yet

effective and have not been early adopted by the

Fund

香港會計師公會已經發佈多項新準則

及有關

修訂

，本基金必須於二零一

五

年四月一日或以後開始之會計期間應

用那些與本基金有關的修訂。但本基

金並無在本財務報表中提前採用。

Certain new

and relevant Amendments have been

published that are mandatory for the Fund

’

s

accounting periods commencing on or after 1

April 2015,

and

have not been applied in

preparing these financial statements:

年度改進項目

Annual Improverment Project

2010

-

2012

周期年度改進

1

Annual Improvements 2010

-

2012 cycle

1

年度改進項目

Annual Improverment Project

201

1

-

201

3

周期年度改進

1

Annual Improvements 2011

-

2013 cycle

1

年度改進項目

Annual Improverment Project

201

2

-

201

4

周期年度改進

2

Annual Improvements 2012

-

2014 cycle

2

香港財務準則

9

HKFRS 9

金融工具

3

Financial Instruments

3

附註

：

Notes:

(1)

於二零一四年七月一日之會計期

間開始生效

(1)

Effective for financial

period beginning on 1

July 2014

(2)

於二零一

六年一

月一日之會計期

間開始生效

(2)

Effective for financial period beginning on 1

January 2016

(3)

於二零一

八年一

月一日之會計期

間開始生效

(3)

Effective for financial period beginning on 1

January 2018

本基金會在首個生效年度採納此等修

訂。本基金現正評估採納此等修訂的

影響，但仍未能闡明這些修訂對本基

金在營運及財務

上是否有重大影響。

The Fund is currently assessing the impact of the

adoption of the Amendments and is not yet in a

position to state whether they would have a

significant impact on the Fund

’

s results of

operations and financial position.

37

海魚獎學基金

MARINE FISH

SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.2

外幣匯兌

2.

2

Foreign currency

translation

(a)

功能和列賬貨幣

(a)

Functional and presentation currency

本基金財務報表所列項目均以

本

基金

營運所在的主要經濟環境的貨幣

(

「功

能貨幣」

)

計量。財務報表以港幣呈

報，港幣為本基金的功能及列賬貨幣。

Items included in the financial statements of the

Fund are measured using the currency of the

primary economic

environment in which the

Fund operates (“the functional currency”). The

financial statements are presented in Hong Kong

dollars, which is the Fund’s functional and

presentation currency.

(b)

交易及結餘

(b)

Transactions and balances

外幣交易採用交易

日期

或項目重新計

量的

估值日期的匯率換算為功能貨

幣。結算此等交易產生的匯兌盈虧以

及將外幣計值的貨幣資產和負債以年

終匯率換算產生的匯兌盈虧在綜合收

益表確認。

Foreign currency transactions are translated into

the functional currency using the exchange rates

prevailing at the dates of the transactions and

valuation where items are re

-

measured. Fo

reign

exchange gains and losses resulting from the

settlement of such transactions and from the

translation at year

-

end exchange rates of

monetary assets and liabilities denominated in

foreign currencies are recognized in the

statement of comprehensive inc

ome.

2.3

免息貸款

2.

3

Interest

-

free loans

免息貸款為有固定或可釐定付款且沒

有在活躍市場上報價的非衍生財務資

產。此等款項包括在非流動資產內，

但到期日由結算日起少於

12

個月者，

則分類為流動資產。

Interest

-

free loans are non

-

derivative financial

assets with fixed or determinable payments that

are not quoted in an active market. They are

inc

luded in non

-

current assets, except for those

with maturities less than 12 months after the

balance sheet date. These are classified as current

assets.

免息貸款額初步以公平值確認，其後

利用實際利息法按攤銷成本扣除減值

虧損計量。當有客觀證據證明本基金

將無法按免息貸款原有條款收回所

有

Interest

-

free loans are recognize

d initially at fair

value and subsequently carried at amortized cost

using the effective interest method, less

provision for impairment.

A provision fo

r

38

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

other

wise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.3

免息貸款

(

續

)

2.

3

Interest

-

free loans

(

C

ontinued)

款項時，即就貸出款項設定減值撥

備。撥備金額為資產賬面值與按實際

利率貼現的估計未來現金流量的現值

兩者的差額。資產賬面值

予以削減，

而撥備金額在綜合收益表確認。

impairment of interest

-

free loans is established

when there is objective evidence that the Fund

will not be able to collect all amounts due

according to the original terms of loans. The

amount of the provision for impairment is the

dif

ference between the asset’s carrying amount

and the present value of estimated future cash

flows, discounted at the effective interest rate.

The carrying amount of the asset is reduced and

the amount of the provision is recognized in the

statement of compr

ehensive income.

2.4

財務資產

2.

4

Financial assets

本基金將其財務資產分類為以下類

別︰貸款及應收款，及持至到期日的

投資。分類視乎購入財務資產之目的

而定。管理層在初始確認時釐定財務

資產的分類。

The Fund classifies its financial assets in the

following categories:

loans and receivables and

held

-

to

-

maturity investments. The classification

depends

on the purposes for which the financial

assets were acquired. Management determines

the classification of its financial assets at initial

recognition.

(a)

持至到期日的投資

(a)

Held

-

to

-

maturity investments

持至到期日的投資為有固定或可釐定

付款以及固定到期日的非衍生財務資

產。而信託人有明確意向及能力持

有

至到期日。

若基金將部分持至到期日

的投資出售。整個項目的投資將受影

響並重新分類為可供出售投資項目。

持至到期日的投資列在非流動資產

內，但到期日由結算日起少於

12

個月

者，則分類為流動資產。

Held

-

to

-

maturity investments are non

-

derivative

financial assets with fixed or determinable

payments and fixed maturities that the Trustee

has the positive intent

ion and ability to hold to

maturity.

If the Fund was to sell other than an

insignificant amount of held

-

to

-

maturity

investments, the whole category would be tainted

and reclassified as available for sale.

Held

-

to

-

maturity investments are included in

non

-

cu

rrent assets, except for those with

maturities less than 12 months after the balance

sheet date; these are classified as current assets.

39

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.4

財務資產

(

續

)

2.

4

Financial assets

(Continued)

持至到期日的投資初步以公平值加交

易成本確認，其後利用實際利息法按

攤銷成本扣除減值撥備計量。當有客

觀證據證明有關投資工具發行商有財

政困難不能繳付合約所定的款項時，

即設定減值撥備。撥備金額為資產賬

面值與按實際利率貼現的估計未來現

金流量的現值兩者的差額。資產賬面

值予以削減，而撥備金額在綜合收益

表確認。

Held

-

to

-

maturity investments are recognized

initially at fair val

ue plus transaction costs and

subsequently carried at amortized cost using the

effective interest method, less provision for

impairment. A provision for impairment of the

investments is established when there is

objective evidence that the investment issue

rs

have a financial difficulty in paying the

contractual amounts. The amount of the

provision for impairment is the difference

between

a

the asset’s carrying amount

and the

present value of estimated future cash flows,

discounted at the effective interest r

ate. The

carrying amount of the asset is reduced and the

amount of the provision is recognized in the

statement of comprehensive income.

(b)

貸款及應收款項

(

b

)

Loans and receivables

貸款及應收款為有固定或可釐定付款

且沒有在活躍市場上報價的非衍生財

務資產。

此等項目包括在流動資產

內，但若到期日由結算日起計超過

12

個月者，則

分類為非流動資產。

本基

金的貸款及應收賬款詳細列明於附註

5

內。

Loans and receivables are non

-

derivative

financial assets with fixed or determinable

payments that are not quoted in an active market.

They are included in current assets, except for

maturities greater than 12 months after t

he

balance sheet date.

These are classified as

non

-

current assets. The Fund’s loans and

receivables are detailed in note 5.

2.5

現金及現金等價物

2.

5

Cash and cash equivalents

現金及現金等價物包括銀行結存及原

到期日為三個月或以下的銀行存款。

Cash and cash equivalents include bank balan

ces

and bank deposits with original maturities of

three months or less.

40

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.

6

財務

資產

(

按攤銷成本值

)

減值

2.

6

Impairment of financial assets carried at

amorti

z

ed cost

本基金於每個結算日評估是否存在客

觀證據證明某一財務資產或某一財務

資產組出現減值。只有當存在客觀證

據證明於因為首次確認資產後發生一

宗或多宗事件導致出現減值（「損失事

項」），而該宗（或該等）損失事項對

該項或該

組財務資產的估計未來現金

流量構成的影響可以合理估計，有關

的財務資產或財務資產組才算出現減

值及產生減值虧損。

The Fund assesses at each balance sheet date

whether there is objective evidence that a

financial asset or group of financial assets is

impaired. A financial asset or a group of financial

assets is imp

aired and impairment losses are

incurred only if there is objective evidence of

impairment as a result of one or more events that

occurred after the initial recognition of the asset

(a ‘loss event’) and that loss event (or events) has

an impact on the esti

mated future cash flows of

the financial asset or group of financial assets

that can be reliably estimated.

減值虧損的證據可包括債務人或一組

債務人遇上嚴重財政困難、逾期或拖

欠償還利息或本金、債務人很有可能

破產或進行其他財務重組，以及有可

觀察數據

顯

示估計未來現金流有可計

量的減少，例如與違約有相互關連的

拖欠情況或經濟狀況改變。

Evidence of impairment may include indications

that the debtors or a group of debtors is

experiencing significant financial difficulty,

default or

delinquency in interest or principal

payments, the probability that they will enter

bankruptcy or other financial reorganization, and

where observable data indicate that there is a

measurable decrease in the estimated future cash

flows, such as changes in

arrears or economic

conditions that correlate with defaults.

對於貸款及應收款類別，損失金額乃

根據資產賬面值與按財務資產原實際

利率貼現而估計未來現金流量（不包

括仍未產生的未來信用損失）的現值

兩者的差額計量。資產賬面值予以削

減，而損失金額則在綜合收益表確認。

For loans and receivables category, the amount

of the loss is measured as the difference between

the asset’s carrying amount and the present value

of estimat

ed future cash flows (excluding future

credit losses that have not been incurred)

discounted at the financial asset’s original

effective interest rate. The carrying amount of

the asset is reduced and the amount of the loss is

recognized in the statement of

comprehensive

income.

41

海魚獎學基金

MARINE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.

6

財務

資產

(

按

攤銷成本值

)

減值

(

續

)

2.

6

Impairment of financial assets carried at

amorti

z

ed cost

(Continued)

如在後繼期間，減值虧損的數額減

少，而此減少可客觀地聯繫至減值在

確認後才發生的事件（例如債務人的

信用評級有所改善），則之前已確認的

減值虧損可在綜合收益表轉回。

If, in a subsequent period, the amount of the

impairment loss decreases and the decre

ase can

be related objectively to an event occurring after

the impairment was recognized (such as an

improvement in the debtor’s credit rating), the

reversal of the previously recognized impairment

loss is recognized in the statement of

comprehensive incom

e.

2.7

撥備

2.

7

Provision

s

本基金在以下情況時，作出撥備

:

本基

金會因已發生的事件而產生現有的法

律或推定責任；很可能需要有資源流

出以償付責任；金額已經可靠估計。

本基金不就未來營運虧損確認撥備。

Provisions are

recognized

when the Fund has a

present legal or constructive obligation as a

result of past events, it is probable that an

outflow of

resources will be required to settle the

obligation, and the amount has been reliably

estimated. Provisions are not recognized for

future operating losses.

如有多項類似責任，其需要在償付中

流出資源的可能性，根據責任的類別

整體考慮。即使在同一責任類別所包

含的任何一個項目相關的資源流出的

可能性極低，仍須確認撥備。

Where there are

a number of similar obligations,

the likelihood that an outflow will be required in

settlement is determined by considering the class

of obligations as a whole. A provision is

recognized

even if the likelihood of an outflow

with respect to any one item inc

luded in the same

class of obligations may be small.

2.8

收益確認

2.

8

Revenue recognition

銀行存款的利息收入是根據實際利息

法按時間比例入賬。

Interest income on bank deposits is recognized

on a time proportion basis using the effective

interest method.

其他收入是按應計基準確認。

Sundry income is recognized on an accruals

basis.

42

海魚獎學基金

MARI

NE FISH SCHOLARSHIP FUN

D

(

除另有註明外，所有金額為港元

)

(All amounts in Hong Kong dollars unless

otherwise stated)

財務報表附註

NOTES TO THE FINANCIAL

STATEMENT

S

2

重要會計政策摘要

(

續

)

2

Summary of significant accounting policies

(

Continued

)

2.9

魚類統營處撥出之基金額

2.

9

C

apital allocated by the Fish Marketing

Organization

本基金將此等撥款在綜合收益表確認

為收益，然後轉往「魚類統營處撥出

之基金額」以用作支持基金的營運。

The funding is recognized in the statement of

comprehensive income as income and then

transferred to the “capital allocated by the Fish

Marketing Org

anization”, which is used to

support the operation of the Fund.

3

財務及資金風險管理

3

Financial and capital risks management

3.1

財務風險因素

3

.

1

Financial risk factors

本基金的活動承受著多種的財務風

險：外匯風險、信貸風險、流動資金

風險及現金流量

及公允價值

利率風

險。本基金的整體風險管理計劃專注

於財務市場的難預測性，並尋求儘量

減低對本

基金財務表現的潛在不利影

響。

The Fund’s activities expose it to a variety of

financial risks factors: foreign exchange risk,

credit risk, l