107
Financial Report
財務報告
107
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
20. RELATED PARTY TRANSACTIONS
All transactions related to the provision of accreditation services
to organisations in which a member of the Council, key
management personnel and the HKSAR Government may have
an interest are conducted in the normal course of business and
in accordance with the Council’s fee charging policy and fee
schedule as prescribed by the Ordinance.
Except as disclosed in (iv) and (v) below, all transactions
related to the procurement of goods and services involving
organisations in which a member of the Council, key
management personnel and the HKSAR Government may have
an interest are conducted in the normal course of business
and in accordance with the Council’s financial obligations and
normal procurement procedures.
In addition to the transactions and balances disclosed
elsewhere in these financial statements, the Council had the
following related party transactions:
(i)
Honorarium paid to Council members in the capacity of
2016
2015
HK$
港幣
HK$
港幣
Non-local Council members
非本地成員
246,390
208,000
Local Council members are not remunerated.
(ii)
Key management personnel remuneration
2016
2015
HK$
港幣
HK$
港幣
Salaries and other emoluments
薪金及其他酬金
5,869,563
6,114,211
Retirement scheme contributions
退休計劃供款
24,000
35,000
5,893,563
6,149,211
20.
關連方交易
所有與本局董事會成員、關鍵管
理人員和政府有利益的機構進行
的評審活動交易均屬正常業務運
作，並已按照本局的費用徵收政
策及條例訂明的費用一覽表徵收
費用。
除以下
(iv)
及
(v)
項所披露者外，所
有與本局董事會成員、關鍵管理
人員和政府有利益的機構進行的
貨品和服務交易均屬正常業務運
作，並已按照本局的財務規則及
正常採購程序進行。
除本財務報表所披露的交易和結
餘外，本局還有以下關聯方交易：
(i)
本局成員以以下職分所收到
的酬金
本局董事會本地成員並不收
取酬金。
(ii)
關鍵管理人員酬金