HKSI Institute AR2019

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 102 Hong Kong Securities and Investment Institute Annual Report 2019 8 Investments in subsidiaries The following list contains only the particulars of subsidiaries which principally affected the results, assets or liabilities of the Group. The class of shares held is ordinary unless otherwise stated. Percentage of ownership interest 所有權益百分比 Name of company Place of incorporation Group’s effective interest Held by the Company Held by a subsidiary Principal activity 公司名稱 註冊成立地 本集團的 實際權益 由本會持有 由一家 附屬公司 持有 主要業務 Hong Kong Securities Institute  (China) Limited Hong Kong 香港 100% 100% – Investment holding 投資控股 香港證券專業學會（中國）有限公司 深圳匯柏信息諮詢有限公司 People’s Republic  of China 100% – 100% Provision of consultancy  services 中華人民共和國 提供諮詢服務 9 Fixed assets Leasehold improvements Furniture, fixtures and office equipment Computer equipment SFC Grant Total 租賃裝修 傢具、固定 裝置和辦公室 設備 電腦設備 證監會撥款 總額 Cost: 成本： At 1 April 2018 於二零一八年四月一日 $ 5,441,526 $ 5,029,501 $ 6,976,733 $ (2,310,210) $ 15,137,550 Exchange adjustments 匯兌調整 – (2,371) (6,652) – (9,023) Additions (note 13(b)) 增置（附註 13(b) ） 45,000 31,945 500,488 – 577,433 Offset (see note below) 沖銷（見下文附註） – – – – – At 31 March 2019 於二零一九年三月三十一日 $ 5,486,526 $ 5,059,075 $ 7,470,569 $ (2,310,210) $ 15,705,960 Accumulated depreciation: 累計折舊： At 1 April 2018 於二零一八年四月一日 $ 3,420,099 $ 2,604,177 $ 6,328,887 $ – $ 12,353,163 Exchange adjustments 匯兌調整 (2,224) (4,412) – (6,636) Charge for the year 本年度折舊 1,429,895 272,971 160,766 – 1,863,632 At 31 March 2019 於二零一九年三月三十一日 $ 4,849,994 $ 2,874,924 $ 6,485,241 $ – $ 14,210,159 8 於附屬公司的投資 下表只載列對本集團的業績、資產或負 債有重大影響的附屬公司詳情。除另有 註明者外，所持有的股份均為普通股。 9 固定資產