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Appendices and Annexes

Appendices

Annexes

Appendices

Appendix I

Annual Fresh Water Consumption and Per Capita Consumption* Diagram

Appendix II

Population in HK and Population Served with Fresh Water* Diagram

Appendix III

Annual Sea Water Consumption and Population Served with Sea Water* Diagram

*

Based on the population benchmark from the results of the 2011 Population Census, the population figures from mid-2007 to mid-2011 have been revised. The revision has incorporated more estimates of population changes that were not yet available at the time when the previous population figures were prepared. Consequently, the per capita consumption figures and population served from 2007 onwards have been revised.

Appendix IV

Statistics on Customer Enquires and Requests for Services
 
Number of Requests20102011201220132014
Letter 279,676 318,986 295,016 212,566 205,630
Telephone 888,857 901,758 896,956 897,424 850,050
Counter 348,988 398,985 395,238 329,767 317,851
Total 1,517,521 1,619,729 1,587,210 1,439,757 1,373,531

Appendix V

Statistics on Customer Complaints
 
Year20102011201220132014
Account-Related # 78 92 135 136 149
Non-Account-Related 7,763 7,169 6,546 6,537 7,390
Total 7,841 7,261 6,681 6,673 7,539

# Account-related complaints from District Councils, Legco and Ombudsman.

Appendix VI

Statistics on Mode Payment 2014/15
 
Mode of PaymentNo. of CasesPercentage (%)
In person 3,745,200 50.0
By post 95,600 1.3
Autopay 860,800 11.5
Payment by Phone Service (PPS) 842,500 11.2
ATM 415,200 5.5
Internet 1,531,700 20.5
Total 7,491,000 100

Annexes

Annex I

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

  • Hong Kong’s Water
  • Waterworks Ordinance and Regulations

Pamphlets/Leaflets/Booklets

Available free at all Customer Enquiry Centres

  • Performance Pledge
  • Waterlink Newsletter
  • Consumer Guide Book
  • Fresh Water Plumbing Maintenance Guide
  • Tai Tam Waterworks Heritage Trail
  • A Guide to Cleansing of Fresh Water Storage Tanks
  • Advice for Consumers on High Consumption
  • Employment of Licensed Plumbers
  • Facts About Water
  • Fun of Fishing in Hong Kong Reservoirs
  • How to Apply for Water Supply
  • Installation of Electric Thermal Storage Type Water Heater for Domestic Purpose
  • Maintenance of Water Supply Systems in Private Housing Estates/Buildings
  • Meter Testing Laboratory
  • Proper Use of Fire Fighting Hose Reels in Buildings
  • Quality Water Supply Scheme for Buildings – Fresh Water & Flushing Water
  • Testing of Meters under Waterworks Regulation 30, Chapter 102
  • The Use of Water Purifiers/Filters by Consumers
  • Water Supply Technical Fault Complaints
  • Water Treatment and Quality Control in Hong Kong
  • Guidelines on Water Supply Application for Food Business (Restaurant/Kitchen)
  • Electronic Services *
  • Departmental Leaflet *
*Not available on WSD homepage

Available Upon Request or Available at WSD Headquarters

  • Key Facts
  • Total Water Management in Hong Kong
  • Effect of Red Tides on Seawater for Toilet Flushing
  • Little Drop’s Marvellous Journey
  • Ma On Shan Water Treatment Works
  • Ngau Tam Mei Water Treatment Works
  • Pak Kong Water Treatment Works
  • Sha Tin Water Treatment Works
  • Siu Ho Wan Water Treatment Works
  • Tai Po Water Treatment Works
  • Tai Tam Tuk Raw Water Pumping Station
  • Unlawful Taking of Water is Prohibited
  • No Swimming or Diving in Reservoirs *
  • WSD Mobile App *
  • Poster and Leaflet on “Do not Install Unauthorized Fresh Water Cooling Tower”
  • Poster and Leaflet on “Water Conservation Starts from Home” in 5 Languages (Chinese/English/Indonesian/Tagalog/Thai)
  • Consumer’s Responsibility
  • Warning Sticker – Misuse of Flushing Water
  • Warning Sticker – Misuse of Fire Services Water
  • Sticker – “Treasure every drop”
  • Poster on “Inspect and maintain plumbing regularly to prevent water leaks”
  • Poster on “Quality Water Supply Scheme for Buildings”
  • Poster on “Save Water for the Future Every Drop Counts”
  • Poster on “Save Water Take Shorter Showers”
  • Leaflet to Trade on “Water Efficiency Labelling Scheme – Showers for Bathing” *
  • Leaflet to Public on “Water Efficiency Labelling Scheme – Showers for Bathing”
  • Leaflet to Trade on “Water Efficiency Labelling Scheme – Water Taps” *
  • Leaflet to Public on “Water Efficiency Labelling Scheme – Water Taps”
  • Leaflet to Trade on “Water Efficiency Labelling Scheme – Washing Machines” *
  • Leaflet to Public on “Water Efficiency Labelling Scheme – Washing Machines”
  • Leaflet to Trade on “Water Efficiency Labelling Scheme – Urinal Equipment”
  • Leaflet to Public on “Water Efficiency Labelling Scheme on Flow Controllers”
  • Leaflet to Public on “Choose Flow Controllers with WELS labels”
  • Leaflet to Trade on “Water Efficiency Labelling Scheme on Flow Controllers” *
* Not yet available on WSD homepage

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
  • Handbook on Plumbing Installation for Buildings
  • Annual Report – Water Supplies Department

Annex II

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

  • 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

Annex III

Drinking Water Quality for the Period of April 2014 – March 2015

Part A. Microbiological quality

General Points

  • Hong Kong enjoys one of the safest water supplies in the world. Since August 2012, we have commenced to monitor the quality of our drinking water according to the World Health Organization’s (WHO) Guidelines for Drinking-water Quality (2011). The WHO recommends a set of Guideline Values (GVs) representing the concentration of constituents in drinking water that will not result in any significant health risk to a consumer weighing 60 kg over a lifetime consumption of 2 litres per day for 70 years.
  • In extreme cases of contamination, we will take concerted actions with the Department of Health. The public will be informed to take appropriate measures if necessary.
  • Samples were taken at water treatment works, service reservoirs, connection points and consumer taps and analysed at site and in WSD’s laboratories by WSD’s qualified staff.
  • During this period, over 26,000 treated water samples were taken for microbiological analyses.
  • The drinking water quality for this period fully complied with the World Health Organization’s Guidelines for Drinking-water Quality (2011).
  • Compliance is based on the annual average of monitoring data in accordance with international practices.
Microbiological quality
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
E. colicfu* per 100 mL0000✔
Total Coliforms#cfu* per 100 mL000––
Cryptosporidium@no. of oocyst per L0.000.000.00––
Giardia@no. of cyst per L0.000.000.00––
  • *

    colony forming unit (cfu)

  • #

    WHO 2011 has not established health-related GV for Total Coliforms.

  • @

    Although the WHO has not established any health-related GV for cryptosporidium or giardia in drinking water, we also monitor for these organisms. The monitoring data of 0.00 per litre represents no oocyst or cyst detected in a volume of not less than 100 litres of treated water sample.

Part B.Chemicals of health significance as described by World Health Organization’s Guidelines for Drinking-water Quality 2011

General Points

  • Hong Kong enjoys one of the safest water supplies in the world. Since August 2012, we have commenced to monitor the quality of our drinking water according to the World Health Organization’s (WHO) Guidelines for Drinking-water Quality (2011). The WHO recommends a set of Guideline Values (GVs) representing the concentration of constituents in drinking water that will not result in any significant health risk to a consumer weighing 60 kg over a lifetime consumption of 2 litres per day for 70 years.
  • Some GVs are recommended by WHO as provisional GVs (See Note 4).
  • Occasional deviations above the WHO GVs do not mean that the water is unsuitable for consumption. Large safety margins have been allowed for in the derivation of the GVs.
  • In extreme cases of contamination, we will take concerted actions with the Department of Health. The public will be informed to take appropriate measures if necessary.
  • Samples were taken at water treatment works, service reservoirs, connection points and consumer taps and analysed at site and in WSD’s laboratories by WSD’s qualified staff.
  • Based on water samples taken during this period, the testing results revealed that the drinking water quality for this period complied with the World Health Organization’s Guidelines for Drinking-water Quality (2011).
  • Compliance is based on the annual average of monitoring data in accordance with international practice.
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Acrylamideμg/L< 0.4< 0.4< 0.40.5✔
Alachlorμg/L< 5.0< 5.0< 5.020✔
Aldicarbμg/L< 2.5< 2.5< 2.510✔
Aldrin and Dieldrinμg/L< 0.008< 0.008< 0.0080.03✔
Antimonymg/L< 0.001< 0.001< 0.0010.02✔
Arsenicmg/L< 0.001< 0.001< 0.0010.01 (A,T)✔
Atrazine and its chloro-s-triazine metabolitesμg/L< 25< 25< 25100✔
Bariummg/L0.0030.0240.0150.7✔
Benzeneμg/L< 2.5< 2.5< 2.510✔
Benzo(a)pyreneμg/L< 0.0020< 0.0020< 0.00200.7✔
Boronmg/L< 0.020.050.032.4✔
Bromateμg/L< 2.5< 2.5< 2.510 (A,T)✔
Bromodichloromethaneμg/L< 1516< 1560✔
Bromoformμg/L< 25< 25< 25100✔
Cadmiummg/L< 0.001< 0.001< 0.0010.003✔
Carbofuranμg/L< 1.2< 1.2< 1.27✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Carbon tetrachlorideμg/L< 0.50< 0.50< 0.504✔
Chlorateμg/L< 175< 175< 175700 (D)✔
Chlordaneμg/L< 0.050< 0.050< 0.0500.2✔
Chlorinemg/L< 0.11.40.75 (C)✔
Chloriteμg/L< 50< 50< 50700 (D)✔
Chloroformμg/L< 50< 50< 50300✔
Chlorotoluronμg/L< 7.5< 7.5< 7.530✔
Chlorpyrifosμg/L< 7.5< 7.5< 7.530✔
Chromiummg/L< 0.001< 0.001< 0.0010.05 (P)✔
Coppermg/L< 0.0030.053< 0.0032✔
Cyanazineμg/L< 0.15< 0.15< 0.150.6✔
2,4-D (or 2,4dichlorophenoxyacetic acid)μg/L< 7.5< 7.5< 7.530✔
2,4-DB (or 4-(2,4-dichlorophenoxy) butyric acid)μg/L< 22< 22< 2290✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
DDT and metabolitesμg/L< 0.50< 0.50< 0.501✔
Di (2-ethylhexyl) phthalateμg/L<2<2<28✔
Dibromoacetonitrileμg/L< 25< 25< 2570✔
Dibromochloromethaneμg/L< 25< 25< 25100✔
1,2-Dibromo-3-chloropropaneμg/L< 0.25< 0.25< 0.251✔
1,2-Dibromoethaneμg/L< 0.10< 0.10< 0.100.4(P)✔
Dichloroacetateμg/L< 1219< 1250 (D)✔
Dichloroacetonitrileμg/L< 5.0< 5.0< 5.020 (P)✔
1,2-Dichlorobenzeneμg/L< 250< 250< 2501000 (C)✔
1,4-Dichlorobenzeneμg/L< 75< 75< 75300 (C)✔
1,2-Dichloroethaneμg/L< 7.5< 7.5< 7.530✔
1,2-Dichloroetheneμg/L< 12< 12< 1250✔
Dichloromethaneμg/L< 5.0< 5.0< 5.020✔
1,2-Dichloropropaneμg/L< 5.0< 5.0< 5.040 (P)✔
1,3-Dichloropropeneμg/L< 5.0< 5.0< 5.020✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Dichlorprop (or 2,4-DP)μg/L< 25< 25< 25100✔
Dimethoateμg/L< 1.5< 1.5< 1.56✔
1,4-Dioxaneμg/L< 12.5< 12.5< 12.550✔
Edetic acid (EDTA)μg/L< 50< 50< 50600✔
Endrinμg/L< 0.15< 0.15< 0.150.6✔
Epichlorohydrinμg/L< 0.4< 0.4< 0.40.4 (P)✔
Ethylbenzeneμg/L< 75< 75< 75300 (C)✔
Fenoprop (or 2,4,5-TP)μg/L< 2.2< 2.2< 2.29✔
Fluoridemg/L< 0.100.640.481.5✔
Hexachlorobutadieneμg/L< 0.15< 0.15< 0.150.6✔
Hydroxyatrazineμg/L< 50< 50< 50200✔
Isoproturonμg/L< 2.2< 2.2< 2.29✔
Leadmg/L< 0.001< 0.001< 0.0010.01 (A,T)✔
Lindaneμg/L< 0.50< 0.50< 0.502✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
MCPA (or 4-(2-methyl-4-chlorophenoxy) acetic acid)μg/L< 2.0< 2.0< 2.02✔
Mecoprop (or MCPP)μg/L< 2.5< 2.5< 2.510✔
Mercurymg/L< 0.00005< 0.00005< 0.000050.006✔
Methoxychlorμg/L< 5.0< 5.0< 5.020✔
Metolachlorμg/L< 2.5< 2.5< 2.510✔
Microcystin-LR (total)μg/L< 0.5< 0.5< 0.51 (P)✔
Molinateμg/L< 1.5< 1.5< 1.56✔
Monochloraminemg/L< 1.0< 1.0< 1.03✔
Monochloroacetateμg/L< 10< 10< 1020✔
Nickelmg/L< 0.0010.0150.0060.07✔
Nitrate (as NO3)mg/L< 2.5145.150✔
Nitrilotriacetic acidμg/L< 50< 50< 50200✔
Nitrite (as NO2)mg/L< 0.0040.006< 0.0043✔
N-Nitrosodimethylamineμg/L< 0.025< 0.025< 0.0250.1✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Pendimethalinμg/L< 5.0< 5.0< 5.020✔
Pentachlorophenolμg/L< 2.2< 2.2< 2.29 (P)✔
Seleniummg/L< 0.003< 0.003< 0.0030.04 (P)✔
Simazineμg/L< 0.50< 0.50< 0.502✔
Sodium dichloroisocyanurate (as cyanuric acid)mg/L< 10< 10< 1040✔
Styreneμg/L< 5.0< 5.0< 5.020 (C)✔
2,4,5-T (or 2,4,5­ trichlorophenoxy acetic acid)μg/L< 2.2< 2.2< 2.29✔
Terbuthylazineμg/L< 1.8< 1.8< 1.87✔
Tetrachloroetheneμg/L< 10< 10< 1040✔
Tolueneμg/L< 175< 175< 175700 (C)✔
Trichloroacetateμg/L< 25< 25< 25200✔
Trichloroetheneμg/L< 18< 18< 1820 (P)✔
2,4,6-Trichlorophenolμg/L< 50< 50< 50200 (C)✔
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Trifluralinμg/L< 5.0< 5.0< 5.020✔
Uraniummg/L< 0.00020.0004< 0.00020.03 (P)✔
Vinyl chlorideμg/L< 0.2< 0.2< 0.20.3✔
Xylenesμg/L< 125< 125< 125500 (C)✔

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 WSD.

  • (3)

    For heavy metals and trace organics, 100- about 600 samples per parameter have been analysed.

  • (4)

    According to WHO 2011:

    • P =

      provisional guideline value because of uncertainties in the health database.

    • T =

      provisional guideline value as calculated guideline value is below the level that can be achieved through practical treatment methods, source protection, etc.

    • A =

      provisional guideline value as calculated guideline value is below the achievable quantification level.

    • D =

      provisional guideline value as disinfection may result in the guideline value being exceeded.

    • C =

      concentrations of the substance at or below the health-based guideline value may affect the appearance, taste or odour of the water, leading to consumer complaints.

Part C Radiological quality

General Points

  • Hong Kong enjoys one of the safest water supplies in the world. The Water Supplies Department (WSD) monitors the quality of drinking water according to the World Health Organization’s (WHO) Guidelines for Drinking-water Quality (2011).
  • According to the recommendations of the WHO, the screening levels for drinking water are 0.5 Bq/L for gross alpha activity and 1.0 Bq/L for gross beta activity, respectively, below which no further investigation or detailed analysis for specific radionuclides is required.
  • Samples were taken at water treatment works, distribution networks and consumer taps and analysed in WSD’s laboratories by WSD’s qualified staff.
  • During this period, the radioactivity level of drinking water was well below the screening levels for gross alpha and gross beta activities as recommended by the WHO 2011, and was safe for consumption.
Radiological quality
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)		WHO 2011 Guideline ValueCompliance
MinimumMaximumAverage
Gross alpha activityBq/L<0.1<0.1<0.10.5✔
Gross beta activityBq/L<0.2<0.2<0.21.0✔

Note:

  • (1)

    This is a summary report on drinking water quality.

  • (2)

    Reporting values for gross alpha and gross beta activities are set at 20% of their respective WHO screening levels.

  • (3)

    Over 150 samples have been analysed for gross alpha and gross beta activities.

Part D. Other parameters

 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)
MinimumMaximumAverage
pH at 25oCpH6.69.28.4
ColourHazen Unit<3<3<3
TurbidityNTU< 0.13.00.3
Conductivity at 25oCμS/cm48191136
TemperatureoC14.033.624.1
Total alkalinity (as CaCO3）mg/L93522
Total hardness (as CaCO3）mg/L< 56135
Calciummg/L0.81912
Magnesiummg/L0.342.11.4
Chloridemg/L< 5169
Sulphatemg/L42514
Ortho-phosphates (as PO4）mg/L< 0.010.04< 0.01
Ironmg/L< 0.010.05< 0.01
 
ParameterUnitMonitoring Data
(04/2014 – 03/2015)
MinimumMaximumAverage
Aluminiummg/L< 0.010.100.02
Silica (as SiO2）mg/L1.81510
Manganesemg/L< 0.010.03< 0.01

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 WSD.

Annex IV

Water Authority – Operating Accounts

Review of the Year 2014/15

For the year ended 31 March 2015

 
Activities
Metered fresh water consumption increased by 2.2% to 651 million cubic metres
 
Financial Performance
Revenue increased by 5.3%
Expenditure increased by 5.7%
Deficit increased from $930.9 million in 2013-14 to $1,015.0 million in 2014-15
Return on Average Net Fixed Assets remained at -1.9%
Operating Account

For the year ended 31 March 2015

 
20152014
Note$M$M
Revenue28,032.17,630.6
Expenditure39,047.18,561.5
Deficit before taxation(1,015.0)(930.9)
Taxation1(e) & (f) and 4--
Deficit after taxation1(j)(1,015.0)(930.9)

The annexed notes form part of these accounts.

Financial Performance Measures

For the year ended 31 March 2015

 
20152014
Note$M$M
Average net fixed assets (ANFA)1(i) and 553,712.050,086.9
Actual return3(1,015.0)(930.9)
Target return1,826.21,703.0
Actual return as % of ANFA1(h)(1.9%)(1.9%)
Target return as % of ANFA3.4%3.4%

The annexed notes form part of these accounts.

Balance Sheet

As at 31 March 2015

 
20152014
Note$M$M
Net assets employed
Fixed assets1(b) & (c) and 555,554.651,869.3
Current assets1(d) and 62,567.72,427.4
Current liabilities7(2,388.4)(2,243.2)
Net current assets179.3184.2
55,733.952,053.5
Financed by
Public capital account1(j) and 855,733.952,053.5

The annexed notes form part of these accounts.

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.
  • (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 works2%
    Water mains – fresh2%
                         – salt5%
    Mechanical/electrical works, plant and machinery4%-14.29%
    Meters8.33%
    Computer hardware, software and system10%
    Motor vehicles10%-20%
    (ii)
    No depreciation is provided on assets under construction.
  • (d)
    Stocks

    Stocks are stated at the lower of cost and net realisable value, using the weighted average cost method to the extent that it is material.

  • (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.

  • (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 surplus/deficit after taxation to average net fixed assets (ANFA).

  • (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)
    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.

2. Revenue

 
20152014
$M$M
Chargeable supplies2,622.02,555.8
Contribution from rates3,340.42,236.4
Contribution from Government on concessions923.01,734.2
Contribution from Government on free allowance to consumers962.7918.7
Supplies to Government establishments155.1159.0
Fees, licences and reimbursable works24.722.7
Interest from deposits4.23.8
8,032.17,630.6

The contribution from Government on concessions is to cover the shortfall in contribution from rates resulting from the concession of rates granted during the years.

The calculation of contribution from Government on free allowance to consumers is based on the fresh water net unit production cost of $10.8 and $11.0 for the year 2013-14 and 2014-15 respectively, which has included a target rate of return on ANFA of $2.6 and $2.7 per unit for the respective years, multiplied by the quantity of metered fresh water consumption within the free allowance quantity of 12 units per account per 121.64 days.

3. Expenditure

 
20152014
$M$M
Staff costs1,586.61,528.7
Operating and administration expenses1,841.01,747.9
Purchase cost of Dongjiang water4,031.23,802.2
Depreciation1,588.31,482.7
9,047.18,561.5

4. Taxation

 
20152014
$M$M
Notional profits tax charge for the year0.00.0
Deferred tax assets/(liabilities) not recognized in respect of:–
Unused tax loss29,430.926,969.9
Material temporary difference arising from depreciation allowances(19,893.0)(18,415.3)

5. Fixed Assets

 
Buildings, Filters, Mains, etc. Plant and Machinery Computer Hardware, Software & System Salt Water Flushing Plover Cove High Island Meters Motor Vehicles Assets Under Construction Total
$M $M $M $M $M $M $M $M $M $M
Cost
At 1 April 2014 47,488.9 349.5 343.5 10,058.2 702.0 1,661.2 436.5 83.6 9,521.8 70,645.2
Additions 2.3 8.7 1.4 – – – 67.8 6.7 5,222.3 5,309.2
Transfers 3,668.9 – 19.1 980.0 – – – 0.3 (4,668.0) 0.3
Disposals/Write off (89.5) (1.1) (1.0) (41.4) – – (20.2) (1.5) (13.3) (168.0)
At 31 March 2015 51,070.6 357.1 363.0 10,996.8 702.0 1,661.2 484.1 89.1 10,062.8 75,786.7
Aggregate Depreciation
At 1 April 2014 13,107.6 152.3 275.4 3,517.2 420.7 1,071.1 192.0 39.6 – 18,775.9
Charge for the year 1,033.8 33.5 23.3 412.6 9.3 29.3 37.7 8.8 – 1,588.3
Written back on Disposals/Write off (67.3) (0.8) (1.0) (41.4) – – (20.2) (1.4) – (132.1)
At 31 March 2015 14,074.1 185.0 297.7 3,888.4 430.0 1,100.4 209.5 47.0 – 20,232.1
Net Book Value
At 31 March 2015 36,996.5 172.1 65.3 7,108.4 272.0 560.8 274.6 42.1 10,062.8 55,554.6
At 31 March 2014 34,381.3 197.2 68.1 6,541.0 281.3 590.1 244.5 44.0 9,521.8 51,869.3

The capital expenditure relating to the feasibility study and investigation, design and construction for the relocation of Diamond Hill Fresh Water and Salt Water Service Reservoirs into caverns has been excluded.

6. Current Assets

 
20152014
$M$M
Stocks105.5106.2
Debtors464.4479.8
Current account with Treasury1,997.81,841.4
2,567.72,427.4

7. Current Liabilities

 
20152014
$M$M
Consumers’ and contractors’ deposits1,939.91,870.6
Creditors448.5372.6
2,388.42,243.2

8. Public Capital Account

The Public Capital Account represents Government’s investment in this utility.

 
20152014
$M$M
Balance as at 1 April52,053.548,488.5
Deficit for the year(1,015.0)(930.9)
Additional cash investment by the Government4,695.44,495.9
Balance as at 31 March55,733.952,053.5

9. Capital Commitments

As at 31 March 2015, the Authority had capital commitments, so far as not provided for in the Operating Accounts, as follows:

 
20152014
$M$M
Contracted for7,501.810,654.5
Authorised but not contracted for6,296.66,735.9
13,798.417,390.4

Financial Year: April 1 to March 31

Year (Calendar Year): January 1 to December 31

Exchange Rates

When dollars are quoted in this report, they are, unless otherwise stated, in Hong Kong dollars. Since October 17, 1983, the Hong Kong dollar has been linked to the US dollar, through an arrangement in the note-issue mechanism, at a fixed rate of HK$7.80 = US$1.