Page 64 - 香港旅遊業議會（2017-2018年度報告）

議會租賃土地的權益分析如下：
在香港，持有方式為：
- 長期租賃
- 中期租賃
.౷ஷึࡰٙڭᗇܲږ
議會按照與普通會員達成的協議，為後者的保證按金持有
銀行存款。有關款項按《香港會計準則》第1號分別列入流
動資產及流動負債內。
. ˸ڦৄҖόމ਷ყঘ٤༶፩՘ึܵϞ
ٙვБπಛ
議會與國際航空運輸協會基於相互瞭解，以信託形式為後
者持有銀行存款。有關款項按《香港會計準則》第1號分別
列入流動資產及流動負債內。由此所得的利息收入將撥入
國際航空運輸協會的結餘。
. މࣚБٟ༟ৃ߅Ҧ೯࢝ৣ࿁ਿږ΋ኬ
ࠇྌܵϞٙვБπಛ
香港特別行政區政府承諾撥款港幣四千萬元，以配對形式
資助中小型旅行社使用及開發資訊科技，從而拓展業務。
旅行社資訊科技發展配對基金先導計劃(「先導計劃」)因
此成立，並由議會管理。議會與政府根據雙方訂立的《旅
行社資訊科技發展配對基金先導計劃服務提供協議》，以
信託形式為後者持有銀行存款。有關款項按《香港會計準
則》第1號分別列入流動資產及流動負債內。由此所得的利
息收入將撥入先導計劃的結餘。
. މุ༷ࣚ੃৅ਿږܵϞვБπಛ
香港特別行政區政府撥款港幣五百萬元，透過議會資助旅
遊從業員的培訓，提高行業服務質素。旅遊業培訓基金
(「培訓基金」) 因此成立，並由議會管理。議會與政府根
據雙方訂立的《旅遊業培訓基金協議》，以信託形式為後
者持有銀行存款。有關款項按《香港會計準則》第1號分別
列入流動資產及流動負債內。由此所得的利息收入將撥入
培訓基金的結餘。
62
62 香港旅遊業議會二零一七至二零一八年度報告
The Council’s interest in leasehold land is analysed as follows:
2018 2017
港幣 HK$ 港幣 HK$
In Hong Kong, held on:
- Long-term leases 5,649,806 5,748,924
- Medium-term leases 4,955,900 4,955,900
10,605,706 10,704,824
11. Security deposits from affiliate members
The Council holds bank deposits as security deposits from Affiliate
Members in accordance with the agreement between the Council and
Affiliate Members. The amounts were shown respectively under current
assets and current liabilities in accordance with HKAS 1.
12. Deposits with bank in trust for IATA
The Council holds bank deposits in trust for the International
Air Transport Association (IATA) in accordance with the mutual
understanding between the two parties. The amounts were shown
respectively under current assets and current liabilities in accordance
with HKAS 1. Interest income therefrom is accrued to the balances with
IATA.
13. Deposits with bank for Pilot Information
Technology Development Matching Fund Scheme
for Travel Agents
The Government of the Hong Kong Special Administrative Region
(HKSAR) committed a funding of $40,000,000 to support the small-
and medium-sized travel agents in utilising and developing information
technology for business development on a matching basis. A Pilot
Information Technology Development Matching Fund Scheme for
Travel Agents (“Pilot Scheme”) which is administrated by the Council
was thus established. The Council holds bank deposits in trust for
the Government in accordance with the Agreement for the Provision
of Services for Implementation of Pilot Information Technology
Development Matching Fund Scheme for Travel Agents between the
two parties. The amounts were shown respectively under current assets
and current liabilities in accordance with HKAS 1. Interest income
therefrom is accrued to the balances with the Pilot Scheme.
14. Deposits with bank for Travel Industry Training Fund
The Government of the Hong Kong Special Administrative Region
(HKSAR) provided funding of $5,000,000 to support the training of
members of the travel industry through the Council to enhance service
quality of the industry. A Travel Industry Training Fund (“Training Fund”),
which is administrated by the Council, was thus established. The
Council holds bank deposits in trust for the Government in accordance
with the Travel Industry Training Fund Agreement between the two
parties. The amounts were shown respectively under current assets and
current liabilities in accordance with HKAS 1. Interest income therefrom
is accrued to the balances with the Training Fund.