水務署
•
二零零五至零六年年報
72
附件︱Annexes
附件一
Annex i
水務署刊物目錄
除另有註明外，以下刊物均可在
水務署網頁瀏覽及備有中英文
版本。
刊物
可在網上「政府書店」購買的刊物
•
香港水務設施規例及條例
•
香港水務
小冊子及單張
在各客戶諮詢中心是免費派發的
小冊子及單張
•
緊記僱用持牌水喉匠
•
清洗食水水箱指引
•
正確使用大廈消防喉
•
如何申請供水
•
安裝家庭用貯水式電熱水器
須知
•
私人屋邨╱樓宇的供水問題
及屋內水管的維修保養
•
服務承諾
•
水務簡訊
•
用戶指南
•
釣魚樂
•
食水系統優質維修認可計劃
簡介
•
食水系統維修指引
•
水錶測試實驗所
•
耗水量偏高用戶須知
•
住宅用水水費如何計算
•
香港的食水處理及水質控制
•
水的真相
List of Wsd publications available to the public
All publications are available on the WSD homepage and in
both English and Chinese except where indicated.
publications
Available at the online Government Bookstore
•
Waterworks Ordinance and Regulations
•
Hong Kong’s Water
pamphlets/Leaflets/Booklets
Available free at all Customer Enquiry Centres
•
Employment of Licensed Plumbers
•
A Guide to Cleansing of Fresh Water Storage Tanks
•
Proper Use of Fire Fighting Hose Reels in Buildings
•
How to Apply for Water Supply
•
Installation of Electric Thermal Storage Type Water
Heater for Domestic Purpose
•
Maintenance of Internal Plumbing in Private Housing
Estates/Buildings
•
Performance Pledge
•
Waterlink
•
Consumer Guide Book
•
Fun of Fishing
•
Fresh Water Plumbing Quality Maintenance
Recognition Scheme Brief Introduction
•
Fresh Water Plumbing Maintenance Guide
•
Meter Testing Laboratory
•
Advice for Consumers on High Consumption
•
How are your domestic water charges calculated?
•
Water Treatment and Quality Control in Hong Kong
•
Facts about water
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Available upon request or available
at Wsd Headquarters
•
Key Facts/WSD
•
Au Tau Water Treatment Works
•
Sha Tin Water Treatment Works
•
Ma On Shan Water Treatment Works
•
Pak Kong Water Treatment Works
•
Ngau Tam Mei Water Treatment Works
•
Hong Kong: The Facts (Water, Power and Gas Supplies)
•
Warning Sticker – Misuse of Flushing Water*
•
Warning Sticker – Misuse of Fire Services Water*
•
Sticker on “Treasure Every Drop”*
•
Poster on “Fresh Water Plumbing Quality
Maintenance Recognition Scheme”*
•
Poster on “Save Water Save Dollar”
•
Poster on “Save Water for the Future
Every Drop Counts”
•
WSD Annual Report 2004 – 2005
•
WSD Annual Report 2003 – 2004
•
WSD Annual Report 2002 – 2003
•
WSD Annual Report 2001 – 2002
•
WSD Annual Report 2000 – 2001
•
WSD Annual Report 1999 – 2000
•
WSD Annual Report 1998 – 1999
•
WSD Annual Report 1997 – 1998*
•
WSD Annual Report 1996 – 1997*
* Not yet available on WSD homepage.
可供書面或在水務署總部
索取的小冊子及單張
•
水務便覽
•
凹頭濾水廠
•
沙田濾水廠
•
馬鞍山濾水廠
•
北港濾水廠
•
牛潭尾濾水廠
•
香港便覽－水務、電力及煤
氣供應
•
沖廁用水嚴禁作其他用途
（警告字樣標貼紙）*
•
消防用水嚴禁作其他用途
（警告字樣標貼紙）*
•
《珍惜每點滴》標貼*
•
《食水系統優質維修認可計
劃》海報*
•
《識慳水即慳水》海報
•
《珍惜點滴積聚未來》海報
•
水務署年報2004 － 2005
•
水務署年報2003 － 2004
•
水務署年報2002 － 2003
•
水務署年報2001 － 2002
•
水務署年報2000 － 2001
•
水務署年報1999 － 2000
•
水務署年報1998 － 1999
•
水務署年報1997 － 1998*
•
水務署年報1996 － 1997*
*
尚未可在水務署網頁瀏覽。
水務署
•
二零零五至零六年年報
74
附件︱Annexes
附件二
Annex ii
只可在水務署網頁下載的刊物
•
樓宇內部供水設備防銹蝕喉管物
料 — 一般資料
•
樓宇內部供水設備防銹蝕喉管物
料 — 安裝須知
•
香港水務標準規格 — 樓宇內水
管裝置適用
•
持牌水喉匠及認可人士之水務署
通告
• Handbook on Plumbing
Installation for Buildings
（只備英文版）
客戶諮詢中心
•
灣仔客戶諮詢中心
灣仔告士打道7號入境事務大樓
一樓
•
旺角客戶諮詢中心
旺角洗衣街128號地下
•
大埔客戶諮詢中心
大埔墟汀角路1號大埔政府合署
四樓
•
沙田客戶諮詢中心
沙田上禾輋路1號沙田政府合署
三樓
•
屯門客戶諮詢中心
屯門屯喜路1號屯門政府合署
七樓
Available on Wsd Homepage Only
•
General Information on the Use of Different Types of
(Corrosion Resistant Pipe) Materials as Inside Service
in Buildings
•
Installation Notes of Different Types of Corrosion
Resistant Pipe Materials as Inside Service in Buildings
•
Hong Kong Waterworks Standard Requirements for
Plumbing Installation in Buildings
•
WSD Circular Letters Issued to Licensed Plumbers and
Authorized Persons
•
Handbook on Plumbing Installation for Buildings
customer enquiry centres
Hong Kong
•
Wan Chai Customer Enquiry Centre
1/F Immigration Tower, 7 Gloucester Road, Wan Chai
Kowloon
•
Mong Kok Customer Enquiry Centre
G/F 128 Sai Yee Street, Mong Kok
new Territories
•
Tai Po Customer Enquiry Centre
4/F Tai Po Government Offices, 1 Ting Kok Road,
Tai Po Market
•
Sha Tin Customer Enquiry Centre
3/F Sha Tin Government Offices, 1 Sheung Wo Che Road,
Sha Tin
•
Tuen Mun Customer Enquiry Centre
7/F Tuen Mun Government Offices, 1 Tuen Hi Road,
Tuen Mun
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附件三
Annex iii
二零零五年四月至二零零六年三月之食水水質
drinking Water Quality for the period April 2005 – March 2006
甲、
微生物數量
Part A. Microbiological quality
parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
總大腸桿菌群
Total Coliforms
數量╱100毫升
no. per 100 mL
0
0
0
0
3
埃希氏桿菌
E. coli
數量╱100毫升
no. per 100 mL
0
0
0
0
3
隱孢子蟲*
Cryptosporidium
卵囊數量╱公升
no. of oocyst per L
–
0.00
0.00
0.00
–
賈第蟲*
Giardia
孢囊數量╱公升
no. of cyst per L
–
0.00
0.00
0.00
–
*
雖然世衛沒有為隱孢子蟲或賈第蟲制定與健康有關的食水水質指引，水務署亦有監測隱孢子蟲及賈第蟲於食水中的含量。
* Although the WHO has not established any health-related GV for Cryptosporidium or Giardia in drinking water, we also
monitor Cryptosporidium and Giardia in our drinking water.
乙、
列於世界衛生組織在一九九三年所制定之食水水質指引中對健康有影響之化學物質
Part B. Chemicals of health significance as described by World Health Organization
Guidelines for Drinking-wter Quality 1993
parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
銻
Antimony
毫克╱公升
mg/L
0.005 (P)
<0.001
<0.001
<0.001
3
砷
Arsenic
毫克╱公升
mg/L
0.01 (P)
<0.001
<0.001
<0.001
3
鋇
Barium
毫克╱公升
mg/L
0.7
0.004
0.025
0.015
3
硼
Boron
毫克╱公升
mg/L
0.3
<0.02
0.03
< 0.02
3
鎘
Cadmium
毫克╱公升
mg/L
0.003
<0.001
<0.001
<0.001
3
鉻
Chromium
毫克╱公升
mg/L
0.05 (P)
<0.002
0.002
<0.002
3
水務署
•
二零零五至零六年年報
76
附件︱Annexes
parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
銅
Copper
毫克╱公升
mg/L
2 (P)
<0.003
0.060
0.003
3
氰化物
Cyanide
毫克╱公升
mg/L
0.07
<0.01
<0.01
<0.01
3
氟化物
Fluoride
毫克╱公升
mg/L
1.5
< 0.1
1.00
0.46
3
鉛
Lead
毫克╱公升
mg/L
0.01
< 0.003
< 0.003
< 0.003
3
錳
Manganese
毫克╱公升
mg/L
0.5 (P)
< 0.01
0.06
< 0.01
3
汞（總）
Mercury (total)
毫克╱公升
mg/L
0.001
< 0.00005 < 0.00005 < 0.00005
3
鉬
Molybdenum
毫克╱公升
mg/L
0.07
< 0.0004
0.001
0.0005
3
鎳
Nickel
毫克╱公升
mg/L
0.02
< 0.001
0.008
0.003
3
硝酸鹽
（以 NO
3
-
計）
Nitrate (as NO
3
- )
毫克╱公升
mg/L
50
< 2.5
14
4.6
3
亞硝酸鹽
（以 NO
2
-
計）
Nitrite (as NO
2
- )
毫克╱公升
mg/L
3 (P)
< 0.004
0.013
< 0.004
3
硒
Selenium
毫克╱公升
mg/L
0.01
< 0.001
< 0.001
< 0.001
3
四氯化碳
Carbon tetrachloride
微克╱公升
μg/L
2
< 0.50
< 0.50
< 0.50
3
二氯甲烷
Dichloromethane
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
1,2-
二氯乙烷
1,2-Dichloroethane
微克╱公升
μg/L
30
< 7.5
< 7.5
< 7.5
3
1,1,1-
三氯乙烷
1,1,1-Trichloroethane
微克╱公升
μg/L
2000 (P)
< 500
< 500
< 500
3
氯乙烯
Vinyl chloride
微克╱公升
μg/L
5
< 1.2
< 1.2
< 1.2
3
1,1-
二氯乙烯
1,1-Dichloroethene
微克╱公升
μg/L
30
< 7.5
< 7.5
< 7.5
3
1,2-
二氯乙烯
1,2-Dichloroethene
微克╱公升
μg/L
50
< 12
< 12
< 12
3
三氯乙烯
Trichloroethene
微克╱公升
μg/L
70 (P)
< 18
< 18
< 18
3
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parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
四氯乙烯
Tetrachloroethene
微克╱公升
μg/L
40
< 10
< 10
< 10
3
苯
Benzene
微克╱公升
μg/L
10
< 2.5
< 2.5
< 2.5
3
甲苯
Toluene
微克╱公升
μg/L
700
< 175
< 175
< 175
3
二甲苯
Xylenes
微克╱公升
μg/L
500
< 125
< 125
< 125
3
苯乙烷
Ethylbenzene
微克╱公升
μg/L
300
< 75
< 75
< 75
3
苯乙烯
Styrene
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
苯并(a)芘
Benzo(a)pyrene
微克╱公升
μg/L
0.7
< 0.0020
< 0.0020
< 0.0020
3
氯苯
Monochlorobenzene
微克╱公升
μg/L
300
< 75
< 75
< 75
3
1,2-
二氯苯
1,2-Dichlorobenzene
微克╱公升
μg/L
1000
< 250
< 250
< 250
3
1,4-
二氯苯
1,4-Dichlorobenzene
微克╱公升
μg/L
300
< 75
< 75
< 75
3
三氯苯（總）
Trichlorobenzenes
(total)
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
己二酸雙-2-
乙基己酯
Di(2-ethylhexyl) adipate
微克╱公升
μg/L
80
< 20
< 20
< 20
3
苯二甲酸雙-2-
乙基己酯
Di(2-ethylhexyl)
phthalate
微克╱公升
μg/L
8
< 2
< 2
< 2
3
丙烯酰胺
Acrylamide
微克╱公升
μg/L
0.5
< 0.4
< 0.4
< 0.4
3
表氯醇
Epichlorohydrin
微克╱公升
μg/L
0.4 (P)
< 0.4
< 0.4
< 0.4
3
六氯丁二烯
Hexachlorobutadiene
微克╱公升
μg/L
0.6
< 0.15
< 0.15
< 0.15
3
乙二胺四乙酸
Edetic acid (EDTA)
微克╱公升
μg/L
200 (P)
< 50
< 50
< 50
3
次氮基三乙酸
Nitrilotriacetic acid
微克╱公升
μg/L
200
< 50
< 50
< 50
3
水務署
•
二零零五至零六年年報
78
附件︱Annexes
parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
三丁基氧化錫
Tributyltin oxide
微克╱公升
μg/L
2
< 0.5
< 0.5
< 0.5
3
草不綠
Alachlor
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
丁醛肟威
Aldicarb
微克╱公升
μg/L
10
< 2.5
< 2.5
< 2.5
3
艾氏劑╱狄氏劑
Aldrin/Dieldrin
微克╱公升
μg/L
0.03
< 0.008
< 0.008
< 0.008
3
阿特拉津
Atrazine
微克╱公升
μg/L
2
< 0.50
< 0.50
< 0.50
3
滅草松
Bentazone
微克╱公升
μg/L
30
< 7.5
< 7.5
< 7.5
3
好年冬
Carbofuran
微克╱公升
μg/L
5
< 1.2
< 1.2
< 1.2
3
氯丹
Chlordane
微克╱公升
μg/L
0.2
< 0.050
< 0.050
< 0.050
3
3-
（3-氯-對-甲苯）
-1,1-
二甲脲
Chlorotoluron
微克╱公升
μg/L
30
< 7.5
< 7.5
< 7.5
3
滴滴涕
DDT
微克╱公升
μg/L
2
< 0.50
< 0.50
< 0.50
3
1,2-
二溴-3-氯丙烷
1,2-Dibromo-3-
chloropropane
微克╱公升
μg/L
1
< 0.25
< 0.25
< 0.25
3
2,4-
二氯苯氧基乙酸
2,4-D
微克╱公升
μg/L
30
< 7.5
< 7.5
< 7.5
3
1,2-
二氯丙烷
1,2-Dichloropropane
微克╱公升
μg/L
20 (P)
< 5.0
< 5.0
< 5.0
3
1,3-
二氯丙烯
1,3-Dichloropropene
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
七氯╱七氯環氧化物
Heptachlor/Heptachlor
epoxide
微克╱公升
μg/L
0.03
< 0.008
< 0.008
< 0.008
3
六氯苯
Hexachlorobenzene
微克╱公升
μg/L
1
< 0.25
< 0.25
< 0.25
3
3-
（對-異丙苯基）
-1,1-
二甲脲
Isoproturon
微克╱公升
μg/L
9
< 2.2
< 2.2
< 2.2
3
六氯化苯
Lindane
微克╱公升
μg/L
2
< 0.50
< 0.50
< 0.50
3
ANNUAL
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•
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parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
2-
甲基-4-氯苯氧乙酸
MCPA
微克╱公升
μg/L
2
< 2.0
< 2.0
< 2.0
3
甲氧氯
Methoxychlor
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
乙基丙草安
Metolachlor
微克╱公升
μg/L
10
< 2.5
< 2.5
< 2.5
3
禾大壯
Molinate
微克╱公升
μg/L
6
< 1.5
< 1.5
< 1.5
3
二甲戉樂靈
Pendimethalin
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
五氯苯酚
Pentachlorophenol
微克╱公升
μg/L
9 (P)
< 2.2
< 2.2
< 2.2
3
二氯苯醚菊酯
Permethrin
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
敵稗
Propanil
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
達草止
Pyridate
微克╱公升
μg/L
100
< 25
< 25
< 25
3
西瑪三嗪
Simazine
微克╱公升
μg/L
2
< 0.50
< 0.50
< 0.50
3
茄科靈
Trifluralin
微克╱公升
μg/L
20
< 5.0
< 5.0
< 5.0
3
4-
（2,4-二氯苯氧基）
丁酸
2,4-DB
微克╱公升
μg/L
90
< 22
< 22
< 22
3
2-
（2,4-二氯苯氧基）
丙酸
Dichlorprop (or 2,4-DP)
微克╱公升
μg/L
100
< 25
< 25
< 25
3
2-
（2,4,5-三氯苯氧基）
丙酸
Fenoprop (or 2,4,5-TP)
微克╱公升
μg/L
9
< 2.2
< 2.2
< 2.2
3
2-
（4-氯苯氧基-2-
甲基）丙酸
Mecoprop (or MCPP)
微克╱公升
μg/L
10
< 2.5
< 2.5
< 2.5
3
2,4,5-
三氯苯氧基乙酸
2,4,5-T
微克╱公升
μg/L
9
< 2.2
< 2.2
< 2.2
3
氯胺
Monochloramine
毫克╱公升
mg/L
3
< 1.0
< 1.0
< 1.0
3
水務署
•
二零零五至零六年年報
80
附件︱Annexes
parameter
unit
WHO
guideline
Value
Monitoring data
(4/2005-3/2006)
compliance
Minimum Maximum Average
氯
Chlorine
毫克╱公升
mg/L
5
< 0.1
1.8
0.7
3
溴酸鹽
Bromate
微克╱公升
μg/L
25 (P)
< 15
< 15
< 15
3
亞氯酸鹽
Chlorite
微克╱公升
μg/L
200 (P)
< 50
< 50
< 50
3
2,4,6-
三氯苯酚
2,4,6-Trichlorophenol
微克╱公升
μg/L
200
< 50
< 50
< 50
3
甲醛
Formaldehyde
微克╱公升
μg/L
900
< 225
< 225
< 225
3
溴仿
Bromoform
微克╱公升
μg/L
100
< 25
< 25
< 25
3
二溴氯甲烷
Dibromochloromethane
微克╱公升
μg/L
100
< 25
< 25
< 25
3
溴二氯甲烷
Bromodichloromethane
微克╱公升
μg/L
60
< 15
15
< 15
3
氯仿；哥羅芳
Chloroform
微克╱公升
μg/L
200
< 50
51
< 50
3
二氯乙酸
Dichloroacetic acid
微克╱公升
μg/L
50 (P)
< 12
19
< 12
3
三氯乙酸
Trichloroacetic acid
微克╱公升
μg/L
100 (P)
< 25
< 25
< 25
3
三氯乙醛
Chloral hydrate
微克╱公升
μg/L
10 (P)
< 2.5
10
3.1
3
二氯乙腈
Dichloroacetonitrile
微克╱公升
μg/L
90 (P)
< 22
< 22
< 22
3
二溴乙腈
Dibromoacetonitrile
微克╱公升
μg/L
100 (P)
< 25
< 25
< 25
3
三氯乙腈
Trichloroacetonitrile
微克╱公升
μg/L
1 (P)
< 0.25
< 0.25
< 0.25
3
氯化氰（以 CN 計）
Cyanogen chloride
(as CN)
毫克╱公升
mg/L
0.07
< 0.02
< 0.02
< 0.02
3
註釋：
（一）以上是食水水質摘要報告。
（二）各數值是水務署水質科學部依據品質
保証計劃之要求而計算及整理。
（三）(P) - 臨時指引值。
（四）水務署對每個重金屬及微量有機化合
物項目進行了100 - 300個樣本分析。
Note:
(1) This is a summary report on drinking water quality.
(2) All values are compiled in accordance with requirements stipulated by the
current quality assurance protocol of the Water Science Division of Water
Supplies Department.
(3) (P) - Provisional guideline value.
(4) For heavy metals and trace organics, 100-300 samples per parameter have
been analysed.
ANNUAL
REPOR
T2005/06
•
WSD
81
丙、
其他項目
Part C. Other parameters
parameter
unit
Monitoring data
(4/2005-3/2006)
Minimum Maximum Average
pH
值
pH
6.3
9.4
8.3
色度
Colour
Hazen unit
< 3
5
< 3
混濁度
Turbidity
NTU
< 0.1
3.0
0.3
導電率（水溫25°C時）
Conductivity at 25
°C
μS/cm
43
226
123
溫度
Temperature
°C
9.3
32.8
24.0
總鹼度（以 CaCO
3 計）
Total alkalinity (as CaCO
3)
毫克╱公升
mg/L
4
68
22
總硬度（以 CaCO
3 計）
Total hardness (as CaCO
3)
毫克╱公升
mg/L
6
69
33
鈣
Calcium
毫克╱公升
mg/L
2
20
11
鎂
Magnesium
毫克╱公升
mg/L
0.36
2.2
1.3
氯化物
Chlorides
毫克╱公升
mg/L
< 5
18
9
硫酸鹽
Sulphates
毫克╱公升
mg/L
< 5
23
12
正磷酸鹽（以 PO
4 計）
Ortho-phosphates (as PO
4)
毫克╱公升
mg/L
< 0.01
0.03
< 0.01
鐵
Iron
毫克╱公升
mg/L
< 0.01
0.18
0.01
鋁
Aluminium
毫克╱公升
mg/L
< 0.01
0.41
0.02
二氧化硅（以 SiO
2 計）
Silica (as SiO
2)
毫克╱公升
mg/L
1.9
21
9.9
註釋：
（一）以上是食水水質摘要報告。
（二）各數值是水務署水質科學部依據品質
保証計劃之要求而計算及整理。
Note:
(1) This is a summary report on drinking water quality.
(2) All values are compiled in accordance with requirements stipulated by the
current quality assurance protocol of the Water Science Division of Water
Supplies Department.
水務署
•
二零零五至零六年年報
82
附件︱Annexes
附件四
Annex iV
水務監督 － 經營帳目
WATer AuTHOriTy – OperATing AccOunTs
經營帳目
Operating Account
截至二○○六年三月三十一日止的財政年度 For the Year Ended 31 March 2006
Note
2006
（百萬元）
$Million
2005
（百萬元）
$Million
收入
Revenue
2
5,726.0
5,515.4
開支
Expenditure
3
6,256.8
6,340.2
Operating deficit before taxation
(530.8)
(824.8)
稅項
Taxation
1(e)
及 (f) 及 4
0.0
0.0
Operating deficit after taxation
1(j)
(530.8)
(824.8)
附註為這帳目的一部分。
The annexed notes form part of these accounts.
二○○六年度回顧
Review of the Year 2006
截至二○○六年三月三十一日止的財政年度 For the Year Ended 31 March 2006
工作方面
•
耗水量下降0.9% 至6.11億立
方米
財務表現
•
收入上升3.8%
•
開支下降1.3%
•
營運虧損由二○○五年度的
8.248
億元改善至二○○六年
度的5.308億元
•
按固定資產平均淨值計算的回
報率由二○○五年度的-2.5%
改善至二○○六年度的-1.6%
Activities
•
Water consumption decreased by 0.9% to 611 million
cubic metres
Financial performance
•
Revenue increased by 3.8%
•
Expenditure decreased by 1.3%
•
Operating results improved from a deficit of $824.8
million in 2004-05 to a deficit of $530.8 million in
2005-06
•
Return on Average Net Fixed Assets improved from
-2.5% in 2004-05 to -1.6% in 2005-06
ANNUAL
REPOR
T2005/06
•
WSD
83
衡量財務表現的指標
Financial Performance Measures
截至二○○六年三月三十一日止的財政年度 For the Year Ended 31 March 2006
Note
2006
（百萬元）
$Million
2005
（百萬元）
$Million
Average net fixed assets (AnFA)
1(i)
及5
33,542.1
32,597.3
Actual return
(530.8)
(824.8)
Target return
2,180.2
2,118.8
Actual return as % of AnFA
1(h)
(1.6%)
(2.5%)
Target return as % of AnFA
6.5%
6.5%
附註為這帳目的一部分。
The annexed notes form part of these accounts.
Note
2006
（百萬元）
$Million
2005
（百萬元）
$Million
net assets employed
Fixed assets
1(b)
及 (c)
及 5
33,963.1
33,121.1
Advance payment of water charges
6
95.9
287.3
流動資產
Current assets
1(d)
及 7
1,708.3
1,697.0
流動負債
Current liabilities
8
(1,669.4)
(1,660.1)
net current assets
38.9
36.9
government loan
6
(95.9)
(287.3)
34,002.0
33,158.0
Financed by
public capital account
1(j)
及 9
34,002.0
33,158.0
資產負債表
Balance Sheet
二○○六年三月三十一日結算 As At 31 March 2006
附註為這帳目的一部分。
The annexed notes form part of these accounts.
水務署
•
二零零五至零六年年報
84
附件︱Annexes
1. 會計政策
(a)
此帳目是根據歷史成本基礎來制
定，並略加修訂以包括名義的
收支。
(b)
(i)
除政府收回的土地外，固定資產
不包括水務設施和集水區位處的
土地。至於政府收回的土地，其
收回成本會包括在有關的工程成
本內。
(ii)
至於工程項目，成本包括實際直
接開支，和施工期間有關設計、
規劃和監督等的員工費用。
(iii)
所有其他固定資產，除了建造中
的資產以成本值計算外，均以其
成本值減去累積折舊列出。
帳目附註
Notes on the Accounts
1.
Accounting policies
(a) Basis of Accounting
The accounts have been prepared on the historical cost
basis of accounting modified to include notional receipts
and payments.
(b)Fixed Assets
(i) No cost is included for land which is occupied by
installations or sterilised by catchment areas except that,
where it has been resumed, the cost of resumption
has been included in the capital cost of the project
concerned.
(ii) For capital projects, the costs include the actual direct
expenditure and staff costs for design, planning and
supervision during the construction period.
(iii) All other fixed assets are stated at cost less accumulated
depreciation except assets under construction which are
stated at cost.
ANNUAL
REPOR
T2005/06
•
WSD
85
(c)
(i)
折舊是根據資產原值減去使用期
末的剩餘值，採用直線攤銷法按
其預計使用年期分期註銷。每年
折舊率為：﹣
隧道、堤壩、收回土地
及造林等
1%
土木工程
2%
喉管 －淡水
2%
－鹹水
5%
機電工程、機器及設備
4%
水錶
6.66%
電腦硬件、軟件及系統
10%
車輛
10%-20%
(ii)
建造中的資產並沒有折舊撥備。
(d)
存貨是以先進先出法，按成本值和
可變賣淨值兩者中較低者列出。
(e)
名義利得稅乃按年度預期的應課
溢利，以資產負債表結算日的現
行稅率，及過往年度的應付稅項
調整而作出所需要的撥備。由於
水務監督於本年度沒有應課稅溢
利，因此無需在帳目上作出名義
利得稅的撥備。
(c) depreciation
(i) Depreciation is provided on a straight-line basis
calculated to write off the cost of assets less residual
value over their estimated useful lives. The annual rates
of depreciation used are :-
Tunnels, dams, resumption and
afforestation, etc.
1%
Civil engineering works
2%
Water mains – fresh
2%
– salt
5%
Mechanical/electrical works, plant and machinery
4%
Meters
6.66%
Computer hardware, software and system
10%
Motor vehicles
10% - 20%
(ii) No depreciation is provided on assets under construction.
(d)stock
Stock is stated at the lower of cost and net realisable
value, using the First-In-First-Out method.
(e) Taxation
Notional profits tax is provided, where necessary, based
on the expected taxable surplus for the year, using the
tax rates prevailing at the balance sheet date, and any
adjustments to tax payable in respect of previous years.
No provision for notional profits tax has been made in
the accounts as the Authority has no taxable surplus for
the year.
水務署
•
二零零五至零六年年報
86
附件︱Annexes
(f)
遞延稅項指就資產及負債帳
面值與計算應課稅溢利所用
相應稅基間之所有重大暫時
差額而作出的適當確認。遞
延稅項資產則於應課稅溢利
有可能抵銷可扣稅暫時差額
時予以確認。由於水務監督
沒有應課稅溢利可用作抵銷
可扣稅暫時差額，因此無需
在帳目上就所有重大暫時差
額作出遞延稅項撥備。
(g)
僱員福利包括薪金、酬金、
退休金、房屋津貼和年假會
被確認為對僱員當年度所提
供之相關服務而列作的應計
開支。
(h)
按經營溢利或虧損與固定資
產平均淨值的比率計算。
(f) deferred Tax
Deferred tax is recognised, where appropriate, for all material
temporary differences between the tax bases of assets and
liabilities and their carrying amounts in the accounts. Deferred
tax assets are recognised to the extent that it is probable that
taxable surplus will be available against which the temporary
differences can be utilised. No provision for deferred tax in
respect of all material temporary differences has been made in
the accounts as the Authority has no taxable surplus against
which the temporary differences can be utilised.
(g)employee Benefits
Employee benefits including salaries, gratuities, pensions,
housing benefits and annual leave are accrued and recognised
as an expense in the year in which the associated services are
rendered by employees.
(h)Actual return on AnFA
This is calculated as a percentage of operating surplus/deficit
to average net fixed assets (ANFA).
ANNUAL
REPOR
T2005/06
•
WSD
87
2006
（百萬元）
$Million
2005
（百萬元）
$Million
收費供水
Chargeable supplies
2,479.6
2,523.6
差餉的津貼
Contribution from rates
2,120.7
1,897.9
政府為用戶提供免費用水的
津貼
Contribution from Government on
free allowance to consumers
904.4
922.4
政府樓宇用水
Supplies to Government establishments
146.1
144.0
收費、牌照及可收回支出
的工程
Fees, licences and reimbursable works
24.4
20.5
存款利息
Interest from deposits
50.8
7.0
5,726.0
5,515.4
2. 收入
2.
revenue
(i)
這淨值是指總固定資產
值減去累積折舊在期初
及期末兩項數值的簡單
平均數。
(j)
由於水務監督沒有獨立
的法定身分，其財政資
源或虧損均視為政府一
般收入的一部分。而有
關虧損亦會於公共資本
帳目中調節。
(i) Average net Fixed Assets
The average net fixed assets (ANFA) represents the simple
average of the opening and closing value of total fixed assets
less aggregate depreciation.
(j) Operating deficit
Since the Water Authority does not have a separate legal
identity, its financial resources form part of the General
Revenue. All deficits are deemed to be financed by the
General Revenue and adjusted to the Public Capital Account
of the Authority.
水務署
•
二零零五至零六年年報
88
附件︱Annexes
2006
（百萬元）
$Million
2005
（百萬元）
$Million
員工支出
Staff costs
1,290.2
1,326.2
經營及行政支出
Operating and administration expenses
1,434.3
1,514.5
從廣東大量購買淡水支出
Bulk purchase of water from Guangdong
2,524.1
2,526.5
折舊
Depreciation
990.1
937.5
政府貸款利息
Interest on Government loan
18.1
35.5
6,256.8
6,340.2
3. 開支
3.
expenditure
2006
（百萬元）
$Million
2005
（百萬元）
$Million
名義利得稅
Notional profits tax charge for the year
0.0
0.0
以下項目的遞延稅項資產╱
（遞延稅項負債）未被確認：﹣
Deferred tax assets/(liabilities) not
recognized in respect of:-
未使用的稅項虧損
Unused tax loss
13,226.6
12,037.7
由折舊免稅額所產生的
重大暫時差異
Material temporary difference arising
from depreciation allowances
(10,083.1)
(9,419.4)
4. 稅項
4.
Taxation
ANNUAL
REPOR
T2005/06
•
WSD
89
Buildings,
Filters,
Mains,
etc.
plant and
Machinery
computer
Hardware,
software
& system
salt
Water
Flushing
plover
cove
High
island
Meters
Motor
Vehicles
Assets
under
con-
struction
Total
$Million
$Million
$Million $Million $Million $Million $Million $Million $Million $Million
cost
二○○五年
四月一日
At 1 April 2005
30,949.3
147.3
209.6
4,651.7
702.0
1,661.2
318.8
50.5
3,413.6 42,104.0
添置
Additions
4.4
3.6
–
–
–
–
16.1
2.1
1,816.5
1,842.7
轉撥
Transfers
1,401.8
–
44.9
404.9
–
–
–
– (1,851.6)
–
處置╱註銷
Disposals/Write off
(29.5)
(0.5)
–
(11.2)
–
–
(11.5)
(3.3)
–
(56.0)
At 31 March 2006
32,326.0
150.4
254.5
5,045.4
702.0
1,661.2
323.4
49.3
3,378.5 43,890.7
Aggregate depreciation
二○○五年
四月一日
At 1 April 2005
6,117.2
47.9
23.8
1,462.3
337.0
807.7
159.2
27.8
–
8,982.9
該年折舊
Charge for the year
697.7
5.8
23.0
198.0
9.3
29.3
22.3
4.7
–
990.1
處置╱註銷後
轉回
Written back on
Disposals/Write off
(20.0)
(0.3)
–
(10.8)
–
–
(11.5)
(2.8)
–
(45.4)
At 31 March 2006
6,794.9
53.4
46.8
1,649.5
346.3
837.0
170.0
29.7
–
9,927.6
net Book Value
At 31 March 2006
25,531.1
97.0
207.7
3,395.9
355.7
824.2
153.4
19.6
3,378.5 33,963.1
二○○五年三月
三十一日
At 31 March 2005
24,832.1
99.4
185.8
3,189.4
365.0
853.5
159.6
22.7
3,413.6 33,121.1
5. 固定資產
5.
Fixed Assets
水務署
•
二零零五至零六年年報
90
附件︱Annexes
2006
（百萬元）
$Million
2005
（百萬元）
$Million
存貨
Stock
9.8
9.5
應收帳項
Debtors
577.1
563.3
與庫務署的往來帳
Current account with Treasury
1,121.4
1,124.2
1,708.3
1,697.0
7. 流動資產
7.
current Assets
2006
（百萬元）
$Million
2005
（百萬元）
$Million
用戶和承建商的按金
Consumers’ and contractors’ deposits
1,452.1
1,433.1
應付帳項
Creditors
217.3
227.0
1,669.4
1,660.1
8. 流動負債
8.
current Liabilities
6. 預付水費╱政府貸款
總額15.80億元的預付水
費已向廣東當局分期繳
交， 而 最 後 一 期3.68億
元亦於一九九三年度支
付。該筆預付水費的融資
由香港政府提供貸款。對
銷預付水費和償還政府貸
款由一九九五年一月起
實行。
6.
Advance payment of Water charges /
government Loan
An advance payment of water charges of $1,580M has been
made to the Guangdong authorities by instalments with the last
instalment of $368M being paid in 1992-93. This advance is
financed by a corresponding loan provided by the Government.
Set off of the advance and repayment of the loan started in
January 1995.
ANNUAL
REPOR
T2005/06
•
WSD
91
2006
（百萬元）
$Million
2005
（百萬元）
$Million
四月一日結餘
Balance as at 1 April
33,158.0
32,114.0
本年度的經營虧損
Operating deficit for the year
(530.8)
(824.8)
政府的額外現金投資
Additional cash investment by the
Government
1,374.8
1,868.8
三月三十一日結餘
Balance as at 31 March
34,002.0
33,158.0
9. 公共資本帳目
公共資本帳目指政府在
這項公用事業的投資。
9.
public capital Account
The Public Capital Account represents Government’s
investment in this utility.
2006
（百萬元）
$Million
2005
（百萬元）
$Million
已簽約
Contracted for
1,299.1
1,947.5
已批准但未簽約
Authorised but not contracted for
5,750.2
5,790.9
7,049.3
7,738.4
10. 資本承擔
於 二 ○ ○ 六 年 三 月
三十一日，水務監督未
於經營帳目作出撥備的
資本承擔如下：
10.
capital commitments
As at 31 March 2006, the Authority had capital commitments,
so far as not provided for in the Operating Accounts, as
follows: