PMSA Annual Report 2024-25

142 物業管理業監管局 2024-25 周年報告 18. 融資活動所產生負債的對賬 下表詳列監管局因融資活動產生負 債的變動，包括現金及非現金變 動。融資活動產生的負債為現金流 量或未來現金流量將於監管局的現 金流量表內分類為融資活動之現金 流量的負債。 18. Reconciliation of liabilities arising from financing activities The table below details changes in the PMSA’s liabilities f rom f inancing act i v i t ies, including both cash and non-cash changes. Liabi l i t ies ar ising from f inancing activities are liabilities for which cash flows were, or future cash flows will be, classified in the PMSA’s statement of cash flows as cash flows from financing activities. 租賃負債 政府貸款 合計 Lease liabilities Government loan Total 港元 港元 港元 HK$ HK$ HK$ 於 2024 年 4 月 1 日 At 1 st April 2024 1,943,794 17,600,000 19,543,794 融資活動之現金流量變動： Changes from financing cash flows: 償還政府貸款 Repayment of government loan – (4,400,000) (4,400,000) 支付貸款利息 Loan interest paid – (287,977) (287,977) 已付租賃租金之資本部分 Capital element of lease rentals paid (3,500,095) – (3,500,095) 已付租賃租金之利息部分 Interest element of lease rentals paid (134,224) – (134,224) (1,690,525) 12,912,023 11,221,498 其他變動： Other changes: 本年度確認之租賃負債 Recognition of lease liabilities during the year 10,123,610 – 10,123,610 貸款利息支出 Loan interest expense – 287,977 287,977 租賃負債利息 Interest on lease liabilities 134,224 – 134,224 於 2025 年 3 月 31 日 At 31 st March 2025 8,567,309 13,200,000 21,767,309