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） 114 Hong Kong Securities and Investment Institute Annual Report 2019 21 本 會 於 二 零 一 九 年 三 月 三十一日的財務狀況表 21 Institute-level statement of financial position at 31 March 2019 2019 2018 Non-current assets 非流動資產 Fixed assets 固定資產 $ 1,471,139 $ 2,752,023 Deposits 按金 1,465,652 1,462,601 Investment in a subsidiary 於一家附屬公司的投資 100 100 $ 2,936,891 $ 4,214,724 Current assets 流動資產 Prepayments and other receivables 預付賬款和其他應收款 $ 1,991,352 $ 1,545,617 Amount due from a subsidiary 應收一家附屬公司款項 10,530 7,675 Cash and cash equivalents 現金和現金等價物 31,692,057 27,163,545 Time deposits with original maturity over three months 原到期日超過三個月的 定期存款 20,253,386 19,946,483 $ 53,947,325 $ 48,663,320 Current liabilities 流動負債 Accruals and other payables 應計費用和其他應付款 $ 2,102,426 $ 1,737,277 Deferred income 遞延收入 4,886,451 5,881,570 Amount due to HKSAR Government 應付香港特別行政區政府 款項 2,978,296 3,315,913 $ 9,967,173 $ 10,934,760 Net current assets 流動資產淨值 $ 43,980,152 $ 37,728,560 Total assets less current liabilities 資產總值減流動負債 $ 46,917,043 $ 41,943,284 Non-current liabilities 非流動負債 Deferred income 遞延收入 $ 273,105 $ 394,995 Provisions 撥備 622,915 460,416 $ 896,020 $ 855,411 Net assets 資產淨值 $ 46,021,023 $ 41,087,873 General fund 普通基金 $ 46,021,023 $ 41,087,873 Approved and authorised for issue by the board of directors on 17 September 2019. ) Ms Katherine Kit Shuen Ng ) ) Directors Mr Christopher Fai Man Lee ) ) 董事局於二零一九年九月十七日核准並 許可發出。 ) 伍潔鏇女士 ) ) 董事 李輝敏先生 ) )