HKSI Institute AR2019

83 香港證券及投資學會 二零一九年年報 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2019 (Expressed in Hong Kong dollars) 二零一九年三月三十一日（以港幣列示） Note 2019 2018 附註 Non-current assets 非流動資產 Fixed assets 固定資產 9 $ 1,495,801 $ 2,784,387 Deposits 按金 11 1,465,652 1,462,601 $2,961,453 $4,246,988 Current assets 流動資產 Deposits, prepayments and other  receivables 按金、預付款及其他應收款 11 $ 2,360,581 $ 1,923,246 Cash and bank balances 現金及銀行結餘 12 32,513,934 27,590,964 Time deposits with original maturity  over three months 原到期日超過三個月的 定期存款 12 20,253,386 19,946,483 $ 55,127,901 $ 49,460,693 Current liabilities 流動負債 Accruals and other payables 應計費用及其他應付款 13(a) $ 2,112,583 $ 1,747,758 Deferred income 遞延收入 13(b) 4,886,451 5,881,570 Amount due to the Government of  the Hong Kong Special  Administrative Region 應付香港特別行政區政府款項 15 2,978,296 3,315,913 $9,977,330 $10,945,241 Net current assets 流動資產淨值 $ 45,150,571 $ 38,515,452 Total assets less current liabilities 資產總值減流動負債 $ 48,112,024 $ 42,762,440 Non-current liabilities 非流動負債 Deferred income 遞延收入 13(b) $ 273,105 $ 394,995 Provisions 撥備 14 622,915 460,416 $ 896,020 $ 855,411 Net assets 資產淨值 $ 47,216,004 $ 41,907,029 Representing: 代表： General fund 普通基金 16(a) $ 47,227,034 $ 41,857,957 Exchange reserve 匯兌儲備 16(b) (11,030) 49,072 $ 47,216,004 $ 41,907,029 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 ) ) The notes on pages 86 to 116 form part of these financial statements. 第 86 至第 116 頁的附註屬本財務報表的一部 分。