HKSI Institute AR2019

107 香港證券及投資學會 二零一九年年報 14 Provisions Provision for re-instatement cost of office premise 2019 2018 At 1 April 於四月一日 $ 460,416 $ 297,916 Additional provision made 已作出的額外撥備 162,499 162,500 At 31 March 於三月三十一日 $ 622,915 $ 460,416 Under the tenancy agreement of one of the Group’s office premises, the Group has a contractual obligation to hand back the premise in its original condition. Therefore, the Group applies the “liability approach” and recognises a provision for these reinstatement cost over the period of the lease, based on the best estimate of the expected reinstatement cost in respect of the modifications made to the office premise. The amount of the provision takes into account the Group’s recent reinstatement costs incurred for the old office premise. The expected timing of utilising the provision is when the Group terminates the tenancy agreement, which is not expected to happen until the tenancy agreement expires. 15 Amount due to the Government of the Hong Kong Special Administrative Region The Group acted as agent for the Government of the Hong Kong Special Administrative Region (the “Government”) to plan and implement the Pilot Programme to Enhance Talent Training for the Asset and Wealth Management Sector (the “Pilot Programme”) and follow any directions given by the Government in relation to the provision of the services. The following table shows the movement of working funds received from the Government. 2019 2018 At the beginning of the financial year 年初 $ 3,315,913 $ 7,096,060 Add: Working funds received from the Government 加：從特區政府獲得的營運 資金 3,605,000 825,000 Add: Interest received from bank account 加：已收到的銀行賬戶利息 965 559 Less: Utilised to compensate expenses incurred by the Group on behalf of the Government 減：彌補本集團代表特區政 府產生的費用的已動用 數額 (3,943,582) (4,605,706) Total cash and bank balances 現金和銀行結餘總額 $ 2,978,296 $ 3,315,913 14 撥備 辦公室處所重修成本撥備 根據本集團某辦公室場所處所的租賃協 議，本集團在交還時有將辦公室處所恢 復至原始狀態的合約義務。因此，本集 團使用「負債法」，以及就有關辦公室處 所的改動而言，根據預計重修成本的最 佳估計在租賃期內確認該等重修成本。 撥備的數額計及本集團近來就舊辦公室 處所產生的重修成本。該撥備預計會於 本集團終止該租賃協議時（預計至該租 賃協議屆滿前不會發生）計提。 15 應付香港特別行政區政府款 項 本集團作為香港特別行政區政府（「特區 政府」）的代理，以規劃及執行「提升資 產財富管理業人才培訓先導計劃」（「先 導計劃」），並遵循特區政府就提供服務 所提供的任何指引。 下表載列了從特區政府獲得的營運資金 變動。