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） 108 Hong Kong Securities and Investment Institute Annual Report 2019 16 General fund and exchange reserve (a) General fund The Group The Institute 本集團 本會 2019 2018 2019 2018 General fund at beginning of the year 年初普通基金 $ 41,857,957 $ 38,800,286 $ 41,087,873 $ 38,464,055 Surplus for the year transferred from the consolidated statement of profit or loss and comprehensive income 本年度轉自綜合損益及 全面收益表的盈餘 5,369,077 3,057,671 4,933,150 2,623,818 General fund at 31 March 於三月三十一日的普通基金 $ 47,227,034 $ 41,857,957 $ 46,021,023 $ 41,087,873 The SFC provided funding of HK$2 million, HK$3 million and HK$10 million to the Institute in the years ended 31 March 2000, 31 March 1999 and 31 March 1998 respectively. As at 31 March 2019, the total funding from the SFC amounted to HK$15 million (2018:HK$15 million). This funding is non-refundable, non-interest bearing, and repayable only in the event that the Institute is wound up. Surpluses or deficits are transferred to or from the statement of profit or loss and other comprehensive income in accordance with the memorandum and articles of association and shall be applied solely towards the promotion of the objects of the Institute as set forth in the memorandum and articles of association. 16 普通基金和匯兌儲備 (a) 普通基金 香港證監會於截至二零零零年 三月三十一日、一九九九年三 月三十一日及一九九八年三月 三十一日止年度分別向本會提供 資金港幣兩百萬元、港幣三百萬 元及港幣一千萬元。於二零一九 年三月三十一，由香港證監會提 供的資金額合共港幣一千五百萬 元（二零一八年：港幣一千五百 萬元）。這筆資金為不可退還、無 息，並只須在本會清盤時償還。 盈餘或虧損根據本會的組織章程 大綱及細則轉入或轉出損益及其 他全面收益表，并只是會用於組 織章程大綱及細則所載的目標。