Page 59 - 香港旅遊業議會（2017-2018年度報告）

. ৌਕࠬᎈ၍ଣ
金融工具
議會的主要金融資產為會員年費、雜項按金、預付款項、
暫付款項、銀行結餘、存款及現金。議會的主要金融負債
為預收會員收費、其他應付款項、預收訓練課程費用、預
收證件費用、預收印花徵費、普通會員的保證按金、應付
賬款及應計支出。在截至二零一八年六月三十日止的年度
內，議會並未持有或發出任何金融工具以作交易用途，亦
沒有任何衍生工具合約的持倉。\
a. 外匯風險
整體而言，在截至二零一八年六月三十日止的年度內，議
會所有產生收入的營運均以港幣交易，港幣即為議會的功
能貨幣及列賬貨幣。議會因此並沒有重大外匯風險。
b. 信貸風險
信貸風險指交易對手不能於到期時全數繳付款項的風
險。議會的「應收款項」性質上十分短期，相關的風險
甚低。會費、收費、課程收入、租金收入及其他活動都
預先收取。截至二零一八年六月三十日止，議會並沒有
嚴重集中的信貸風險，而所有應收賬款的結餘既未逾期
亦未減值，與多個近期沒有拖欠紀錄的不同類型債務人
有關。
c. 利率風險
利率風險指金融工具的價值因市場利率變動而出現波動
的風險。議會由於現金及銀行結餘因應市場主要利率水
平的波動而承受風險。
議會的利率風險如下：
定期存款 Time deposits
儲蓄賬戶 Savings accounts
往來賬戶及庫存現金 Current accounts and cash in hand
定期存款的實際利率 Effective interest rate of time deposits
儲蓄賬戶的實際利率 Effective interest rate of savings accounts
d. 流動資金風險
議會密切監察現金流狀況，因此流動資金風險甚低。
按合約未貼現付款額計算，議會於申報日期金融負債的
到期情況如下：
4. Financial risk management
Financial instruments
The principal financial assets of the Council are annual fee receivable
from members, sundry deposits, prepayments, temporary payments,
bank balances, deposits and cash. The principal financial liabilities of the
Council include membership fees received in advance, other payables,
course fees received in advance, pass fees received in advance, levy
received in advance, security deposits received from Affiliate Members,
accounts payable and accruals. The Council did not hold or issue any
financial instruments for trading purposes or any positions in derivative
contracts during the year ended 30th June, 2018.
a. Foreign currency risk
Substantially all the revenue-generating operations of the Council
were transacted in the Hong Kong dollar during the year ended 30th
June, 2018, which is the functional and presentation currency of
the Council. The Council therefore does not have significant foreign
exchange risk.
b. Credit risk
Credit risk is the risk that a counterparty will be unable to pay
amounts in full when due. The Council’s “receivables” are very short-
term in nature and the associated risk is minimal. Subscriptions,
fees, income from courses, rental income and other activities are
collected in advance. As at 30th June, 2018, the Council has no
significant concentration of credit risk and all balances of accounts
receivable are neither past due nor impaired and relate to a large
number of diversified debtors for whom there was no recent history
of default.
c. Interest rate risk
Interest rate risk is the risk that the value of a financial instrument
will fluctuate due to changes in market interest rates. The Council is
subject to the risk due to fluctuation in the prevailing levels of market
interest rates on its cash and bank balances.
The interest rate risk exposure of the Council is set out below:
2018 2017
港幣 HK$ 港幣 HK$
31,127,321 26,586,748
2,815,549 1,781,710
383,445 579,483
34,326,315 28,947,941
每年百分率 每年百分率
Percentage per annum Percentage per annum
0.45%-1.65% 0.15%-1.00%
0.01% 0.01%
d. Liquidity risk
The Council is exposed to minimal liquidity risk as the Council closely
monitors its cash flow position.
The maturity profile of the Council’s financial liabilities at the reporting
date, based on the contractual undiscounted payments, is as follows:
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