PMSA Annual Report 2024-25

138 物業管理業監管局 2024-25 周年報告 16. Financial assets and liabilities (a) Categor i es of f i nanc i a l asset s and liabilities 2025 2024 港元 港元 HK$ HK$ 金融資產 Financial assets 非流動資產－按攤銷 成本值： Non-current assets – at amortized cost: 按金 Deposits 1,118,942 – 流動資產－按攤銷成本值： Current assets – at amortized cost: 按金 Deposits – 1,266,169 應收賬款及其他應收款 Accounts and other receivables 3,271,609 3,879,453 超過三個月到期之 銀行存款 Bank deposits with maturity over 3 months 46,455,000 73,705,000 銀行結存及現金 Bank balances and cash 158,983,861 128,575,135 209,829,412 207,425,757 金融負債 Financial liabilities 非流動負債－按攤銷 成本值： Non-current liabilities – at amortized cost: 租賃負債 Lease liabilities 5,327,236 – 政府貸款 Government loan 8,800,000 13,200,000 流動負債－按攤銷成本值： Current liabilities – at amortized cost: 暫收款項 Temporary receipts 123,727,383 123,270,297 租賃負債 Lease liabilities 3,240,073 1,943,794 政府貸款 Government loan 4,400,000 4,400,000 應付賬款及應計項目 Accounts payables and accruals 4,977,869 6,292,073 150,472,561 149,106,164 (b) Financial risk management objectives and policies In the normal course of the operation, the PMSA does not expose to significant foreign currency risk and price risk. Other risks are described below: (i) Interest rate risk The PMSA’s interest bearing financial liability is government loan. 16. 金融資產及負債 (a) 金融資產及負債類別 (b) 財務風險管理的目標及政 策 在日常運作中，監管局並不會 存在重大的外匯風險和價格風 險。其他風險敘述如下： (i) 利率風險 監管局的計息金融負債是 政府貸款。