Page 65 - 香港旅遊業議會（2017-2018年度報告）

. ତږʿତږഃᄆي 15. Cash and cash equivalents

現金及現金等價物包括庫存現金及銀行結餘。申報期結束 Cash and cash equivalents consist of cash in hand and balance with
時顯示於現金流量表的現金及現金等價物與財務狀況表上 banks. Cash and cash equivalents at the end of the reporting period as
shown in the statement of cash flows can be reconciled to the amounts
的金額對賬如下：
in the statement of financial position as follows:
2018 2017
港幣 HK$ 港幣 HK$

定期存款 Time deposits 31,127,321 26,586,748
儲蓄戶口 Savings accounts 2,815,549 1,781,710
往來戶口及庫存現金 Current accounts and cash in hand 383,445 579,483
34,326,315 28,947,941

銀行存款按每日銀行存款利率的浮動利率賺取利息。議會 Cash at bank earns interest at floating rates based on daily bank
視乎即時現金需要，訂立不同期限的短期定期存款，由一 deposit rates. Short term time deposits are made for varying periods
天至十二個月不等，並按相關的短期定期存款利率賺取利 of between one day and twelve months depending on the immediate
cash requirements of the Council, and earn interest at the respective
息。銀行結餘及定期存款均存放於信譽良好且近期沒有拖 short term time deposit rates. The bank balances and time deposits are
欠紀錄的銀行。 deposited with creditworthy banks with no recent history of default.

. ଢ଼ࠇਿږ 16. Accumulated fund
The Council is limited by guarantee and does not have a share capital.
議會是一家擔保有限公司，沒有股本。
Every member of the Council undertakes to contribute to the assets of
議會每名會員承諾，若在其仍為會員時或在其不再為會員 the Council in the event of its being wound up while he is a member
後一年內議會清盤，將提供款項予議會的資產，以用於償 or within one year after he ceases to be a member, for payment of the
付議會在其不再為會員前所約定承擔的債項及債務，支付 debts and liabilities of the Council contracted before he ceases to be a
清盤的費用、收費及支出，以及調整分擔人彼此之間的權 member, and of the costs, charges and expenses of winding up, and
利；每名會員須提供的總款額不超過港幣一百元。 for the adjustment of the rights of the contributories among themselves,
such amount as may be required not exceeding HK$100 in aggregate.
. וፕಛධၾאϞฦू 17. Commitments and contingencies
營運租賃 Operating Leases

議會為承租人：
The Council as lessee:

2018 2017
港幣 HK$ 港幣 HK$
根據房產營運租賃已支付的最低租金 Minimum lease payments paid under operating
leases for premises 1,735,486 2,624,803

議會根據在下列期間屆滿的不可撤銷營運租賃而承諾將於 The Council had commitments for future minimum lease payments
日後支付的最低租金如下： under non-cancellable operating leases which fall due as follows:

2018 2017
港幣 HK$ 港幣 HK$
一年內 Within one year 1,653,665 1,440,958
第二至第五年(包括首尾兩年) In the second to fifth years inclusive 550,100 1,183,845
2,203,755 2,624,803

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