PMSA Annual Report 2024-25

140 物業管理業監管局 2024-25 周年報告 16. Financial assets and liabilities (continued) (b) Financial risk management objectives and policies (continued) (iii) Liquidity risk (continued) The fol lowing table detai ls the contractual maturities at the end of the reporting period of the PMSA’s financial liabilities: 賬面值 未經折現的 合同現金流量 一年內或按要求 超過一年 Carrying amount Contractual undiscounted cash flow Within 1 year or on demand More than 1 year 港元 港元 港元 港元 HK$ HK$ HK$ HK$ 於 2025 年 3 月 31 日 At 31 st March 2025 流動負債 Current liabilities 暫收款項 Temporary receipts 123,727,383 123,727,383 123,727,383 – 租賃負債 Lease liabilities 3,240,073 3,398,755 3,398,755 – 政府貸款 Government loan 4,400,000 4,400,000 4,400,000 – 應付賬款及應計項目 Accounts payables and accruals 4,977,869 4,977,869 4,977,869 – 非流動負債 Non-current liabilities 租賃負債 Lease liabilities 5,327,236 5,411,734 – 5,411,734 政府貸款 Government loan 8,800,000 8,800,000 – 8,800,000 150,472,561 150,715,741 136,504,007 14,211,734 於 2024 年 3 月 31 日 At 31 st March 2024 流動負債 Current liabilities 暫收款項 Temporary receipts 123,270,297 123,270,297 123,270,297 – 租賃負債 Lease liabilities 1,943,794 1,948,571 1,948,571 – 政府貸款 Government loan 4,400,000 4,400,000 4,400,000 – 應付賬款及應計項目 Accounts payables and accruals 6,292,073 6,292,073 6,292,073 – 非流動負債 Non-current liabilities 政府貸款 Government loan 13,200,000 13,200,000 – 13,200,000 149,106,164 149,110,941 135,910,941 13,200,000 16. 金融資產及負債（續） (b) 財務風險管理的目標及政 策（續） (iii) 流動資金風險（續） 下表顯示根據監管局報告 期末至合約到期日的剩餘 期間金融負債的分析。