PMSA Annual Report 2024-25

139 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 16. 金融資產及負債（續） (b) 財務風險管理的目標及政 策（續） (i) 利率風險（續） 敏感性分析 於 2025 年 3 月 31 日，假 若利率上升╱下降一百 分點而所有其他變量保持 不變，監管局的年度盈餘 將減少╱增加 132,000 港 元 (2024 ：盈餘減少╱增 加 176,000 港元）。 (ii) 信貸風險 監管局之信貸風險基本上 源自銀行存款，但由於對 方為擁有高信用評級之銀 行，所以信貸風險並不重 大。 監管局並無持有任何抵押 品以涵蓋其所有金融資產 之相關風險。 監管局所面臨之最大信貸 風險已在財務狀況表之各 項金融資產經扣除任何減 值撥備後之賬面值表示。 就所提供之服務而言，監 管局並沒有集中於個別客 戶之信貸風險，因此信貸 風險有限。 監管局認為金融資產之信 貸風險符合最初期望及沒 有預期有重大信貸虧損。 (iii) 流動資金風險 監管局會定期監管現時和 預計的流動資金的需求， 以確保維持充裕之現金儲 備，滿足短期和長期的流 動資金需求。 16. Financial assets and liabilities (continued) (b) Financial risk management objectives and policies (continued) (i) Interest rate risk (continued) Sensitivity analysis At 31 st March 2025, had the interest rate been 1% higher/lower and with all other variables held constant, the PMSA’s surplus for the year would decrease/increase by HK$132,000 (2024: surplus would decrease/increase by HK$176,000). (ii) Credit risk The PMSA’s credit risk is primarily attributable to cash at banks and is insignificant because the counterparties are the banks with high credit rating. The PMSA does not hold any collateral to cover its credit risks associated with its financial assets. The max imum exposure to credi t r i sk i s represented by the carrying amount of each financial asset in the statement of financial pos i t i on a f ter deduct i ng any impa i rment allowance. The PMSA has no significant concentrations of credit risk with respect to the services provided to clients; the credit risk is therefore limited. The PMSA cons i de r s t he c r ed i t r i sk on i ts f inancial assets is in l ine wi th or iginal expectations, and no significant credit losses are expected. (iii) Liquidity risk The PMSA’s pol icy is to regular ly moni tor current and expected liquidity requirements to ensure that it maintains sufficient reserves of cash to meet its liquidity requirements in the short and long term.