PMSA Annual Report 2024-25

131 Annual Report 2024-25 Property Management Services Authority 行政總裁報告 Chief Executive Officer’s Report 財務報告 Financial Highlights 年度概覽 Highlights of the Year 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 主席的話 Chairperson’s Message 3. 稅項 根據《稅務條例》第 87 條，監管局獲 豁免繳納香港利得稅。 4. 支出 5. 財務費用 3. Taxation The PMSA is exempt from Hong Kong Profits Tax under section 87 of the Inland Revenue Ordinance. 4. Expenditure 2025 2024 港元 港元 HK$ HK$ 年度支出包括 以下項目費用： The following expenses have been included in determining the surplus: 員工成本 Staff costs 薪金及其他福利 Salaries and other benefits 26,024,238 26,488,775 界定供款退休計劃 的供款 Contributions to defined contribution retirement plan 635,956 697,684 26,660,194 27,186,459 5. Finance costs 2025 2024 港元 港元 HK$ HK$ 租賃負債利息 Interest on lease liabilities 134,224 48,858 貸款利息支出 Loan interest expense 287,977 406,853 422,201 455,711