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） 104 Hong Kong Securities and Investment Institute Annual Report 2019 10 Intangible assets Capitalised software development costs SFC grant Total 資本化軟件 開發成本 證監會撥款 總額 Cost 成本 At 1 April 2018 於二零一八年四月一日 $ 10,569,916 $ (10,569,916) $ – Additions (note 13(b)) 增置（附註 13(b) ） 1,266,840 – 1,266,840 Offset (see note below) 沖銷（見下文附註） – (1,266,840) (1,266,840) At 31 March 2019 於二零一九年三月三十一日 $ 11,836,756 $ (11,836,756) $ – Accumulated amortisation: 累計攤銷： At 1 April 2018 於二零一八年四月一日 $ – $ – $ – Charge for the year 本年度攤銷 – – At 31 March 2019 於二零一九年三月三十一日 $ – $ – $ – Cost 成本 At 1 April 2017 於二零一七年四月一日 $ 7,078,491 $ (7,078,491) $ – Additions (note 13(b)) 增置（附註 13(b) ） 3,491,425 – 3,491,425 Offset 沖銷 – (3,491,425) (3,491,425) At 31 March 2018 於二零一八年三月三十一日 $ 10,569,916 $ (10,569,916) $ – Accumulated amortisation: 累計攤銷： At 1 April 2017 於二零一七年四月一日 $ – $ – $ – Charge for the year 本年度攤銷 – – – At 31 March 2018 於二零一八年三月三十一日 $ – $ – $ – Net book value: 賬面淨值： At 31 March 2019 於二零一九年三月三十一日 $ 11,836,756 $ (11,836,756) $ – At 31 March 2018 於二零一八年三月三十一日 $ 10,569,916 $ (10,569,916) $ – The addition during the year for the ALP mainly represents the development of mobile solution and online learning platform and courseware. The development and enhancement of the ALP Project have been specifically funded by a grant from the SFC. The Group has elected to offset the corresponding grant amount against the cost of the intangible assets of HK$1,266,840 for presentation purposes. The grant is subject to a repayment clause (see note 19). 10 無形資產 本年度 ALP 的增置主要為移動解決方 案、在線學習平臺和課件的開發。 先進學習平臺項目模塊和系統的開發和 改善是由證監會撥款資助。本集團採用 撥款數額沖減為數港幣 1,266,840 元的 無形資產成本的列報方式。該撥款遵循 償還條款（見附註 19 ）。