Page 64 - 香港旅遊業議會 2018-2019 年度報告

16. 為旅行社資訊科技發展配對基金先導
計劃持有的銀行存款
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。
17. 為旅遊業培訓基金持有銀行存款
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。
18. 現金及現金等價物
現金及現金等價物包括庫存現金及銀行結餘。申報期結束
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
的金額對賬如下：
定期存款
儲蓄戶口
往來戶口及庫存現金
銀行存款按每日銀行存款利率的浮動利率賺取利息。議會
視乎即時現金需要，訂立不同期限的短期定期存款，由一
天至十二個月不等，並按相關的短期定期存款利率賺取利
息。銀行結餘及定期存款均存放於信譽良好且近期沒有拖
欠紀錄的銀行。
香港旅遊業議會二零一八至二零一九年度報告
16. 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 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.
17. Deposits with bank for Travel
Industry Training Fund
The Government of the Hong Kong Special Administrative Region
(HKSAR) provided funding of $5,000,000 to support the training of
members of the travel industry through the Council to enhance service
quality of the industry. A Travel Industry Training Fund (“Training Fund”),
which is administrated by the Council, was thus established. The
Council holds bank deposits in trust for the Government in accordance
with the Travel Industry Training Fund Agreement between the two
parties. The amounts were shown respectively under current assets and
current liabilities in accordance with HKAS 1. Interest income therefrom
is accrued to the balances with the Training Fund.
18. Cash and cash equivalents
Cash and cash equivalents consist of cash in hand and balance with
banks. Cash and cash equivalents at the end of the reporting period as
shown in the statement of cash flows can be reconciled to the amounts
in the statement of financial position as follows:
2019 2018
港幣 HK$ 港幣 HK$
Time deposits 34,183,826 31,127,321
Savings accounts 3,178,325 2,815,549
Current accounts and cash in hand 1,199,764 383,445
38,561,915 34,326,315
Cash at bank earns interest at floating rates based on daily bank
deposit rates. Short term time deposits are made for varying periods
of between one day and twelve months depending on the immediate
cash requirements of the Council, and earn interest at the respective
short term time deposit rates. The bank balances and time deposits are
deposited with creditworthy banks with no recent history of default.
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