HKSI Institute AR2019

103 香港證券及投資學會 二零一九年年報 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 2017 於二零一七年四月一日 $ 5,183,501 $ 4,854,664 $ 6,748,118 $ (2,218,749) $ 14,567,534 Exchange adjustments 匯兌調整 – 3,477 6,346 – 9,823 Additions (note 13(b)) 增置（附註 13(b) ） 258,025 171,360 222,269 – 651,654 Offset (see note below) 沖銷（見下文附註） – – – (91,461) (91,461) At 31 March 2018 於二零一八年三月三十一日 $ 5,441,526 $ 5,029,501 $ 6,976,733 $ (2,310,210) $ 15,137,550 Accumulated depreciation: 累計折舊： At 1 April 2017 於二零一七年四月一日 $ 2,067,125 $ 2,316,608 $ 6,148,987 $ – $ 10,532,720 Exchange adjustments 匯兌調整 – 3,255 6,078 – 9,333 Charge for the year 本年度折舊 1,352,974 284,314 173,822 – 1,811,110 At 31 March 2018 於二零一八年三月三十一日 $ 3,420,099 $ 2,604,177 $ 6,328,887 $ – $ 12,353,163 Net book value: 賬面淨值： At 31 March 2019 於二零一九年三月三十一日 $ 636,532 $ 2,184,151 $ 985,328 $ (2,310,210) $ 1,495,801 At 31 March 2018 於二零一八年三月三十一日 $ 2,021,427 $ 2,425,324 $ 647,846 $ (2,310,210) $ 2,784,387 The Advanced Learning Platform (“ALP”) enables the Group to provide a one-stop service and personalised on-line portal to its members and financial services industry practitioners. It also enables the Group to offer learning management services and develop technology-based learning solutions in addition to the classroom-based trainings that are currently provided. The directly attributable costs of the infrastructure enhancement to launch the ALP Project are capitalised as fixed assets. The ALP Project has been specifically funded by a grant from the SFC. No cost of the fixed assets is offset against the corresponding grant during the year (2018:HK$91,461). The grant is subject to a repayment clause (see note 19). 9 固定資產 （續） 9 Fixed assets (Continued) 本集團已完成相關開發，并在本年啓動 了先進學習平臺 (ALP) 項目核心模塊。 通過先進學習平臺項目，本集團能夠為 其成員和金融服務行業從業者提供一站 式服務和個性化網上門戶網站。除了目 前提供的課堂為主的培訓外，該項目使 本集團能夠提供學習管理服務，并開發 基於技術的學習解決方案。 為啟動先進學習平臺項目而進行的基礎 設施改善的直接相關成本予以資本化為 固定資產。 先進學習平臺項目由證監會撥款資助。 本年度內未有任何固定資產成本與相 應撥款發生沖減（二零一八年：港幣 91,461 元）。該撥款遵循償還條款（見附 註 19 ）。