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） 106 Hong Kong Securities and Investment Institute Annual Report 2019 13 Accruals and other payables and deferred income (a) Accruals and other payables All of the accruals and other payables are unsecured, interest free and are expected to be settled within one year. As at 31 March 2019, an amount of HK$639,020 (2018: HK$423,593) accruals and other payables was recorded in relation to the Pilot Programme. (b) Deferred income Deferred income consists of the SFC grant for the ALP Project of HK$22,025 (2018: HK$1,288,865) (see note below), and receipts of examination fees, professional development seminar and course fees, and annual fees from members of HK$5,137,531 (2018: HK$4,987,700), which are not yet utilised or earned as income as at the end of the reporting period. Deferred annual fees from members of HK$273,105 (2018: HK$394,995) are expected to be recognised as income after one year. All other deferred income is expected to be utilised or earned as income within one year. The following table shows the movement of grant from the SFC. 2019 2018 At beginning of the year 年初 $ 1,288,865 $ 4,897,089 Less: Utilised to compensate expenses incurred and presented under Other income 減：抵銷列報於其他 收入下支出的 已動用數額 – (25,338) Less: Utilised to compensate capital expenditure (note 9 and 10) 減：抵銷資本支出的 已動用數額 （附註 9 及 10 ） (1,266,840) (3,582,886) At 31 March 於三月三十一日 $ 22,025 $ 1,288,865 The development of the multi-media platform and mobile learning courseware, which is funded by the SFC grant, is expected to complete in the year ending 31 March 2020. 13 應計費用、其他應付款和遞 延收入 (a) 應計費用及其他應付款 所有應計費用及其他應付款均無 抵押、免息，并預計一年內可結 算。 截至二零一九年三月三十一日， 與先導計劃相關的應計費用及其 他應付款為港幣 639,020 元（二零 一八年：港幣 423,593 元）。 (b) 遞延收入 遞延收入包括證監會就先進學習 平臺項目提供為數港幣 22,025 元 （二零一八年：港幣 1,288,865 元） 的撥款（見下文附註）、及為數港 幣 5,137,531 元（二零一八年：港 幣 4,987,700 元）的考試收入、職 業發展研討會和課程的收入和會 員年費。截至報告期末，該等遞 延收入尚未被動用或確認為收入。 為數港幣 273,105 元（二零一八 年：港幣 394,995 元）的會員年費 遞延收入預計在一年後確認為收 入。 所有其他遞延收入預計在一年內 被動用或確認為收入。 下表載列了證監會撥款的變動。 由證監會撥款資助的多媒體平臺 和移動學習課程的開發預計將於 截至二零二零年三月三十一日止 年度內完成。