HKSI Institute AR2019

85 香港證券及投資學會 二零一九年年報 CONSOLIDATED CASH FLOW STATEMENT 綜合現金流量表 for the year ended 31 March 2019 (Expressed in Hong Kong dollars) 截至二零一九年三月三十一日止年度（以港幣列示） Note 2019 2018 附註 Surplus before taxation 年內盈餘 $ 5,428,889 $ 3,057,671 Adjustments for: 調整項目： Interest income 利息收入 (369,972) (216,442) Depreciation 折舊 1,863,632 1,811,110 Operating cash flow before changes  in working capital 營運資金變動前的經營現金流量 $ 6,922,549 $ 4,652,339 Increase in placement with banks 銀行存款增加額 (306,903) (234,286) (Increase)/decrease in deposits,  prepayments and other receivables 按金、預付款和其他應收款 （增加）╱減少額 (440,386) 6,557,244 Increase/(decrease) in accruals and  other payables 應計費用及其他應付款 增加╱（減少）額 365,148 (5,280,077) Decrease in deferred income 遞延收入減少額 (1,117,009) (3,006,610) Decrease in restricted cash balances 受限制的現金結餘減少額 819,225 3,235,571 Increase in provisions 撥備增加額 162,499 162,500 Decrease in amount due to the  Government of the Hong Kong  Special Administrative Region 應付香港特別行政區政府 款項減少額 (337,617) (3,780,147) Tax paid 已付稅費 (60,135) – Net cash generated from operating  activities 經營活動產生的現金淨額 $ 6,007,371 $ 2,306,534 Investing activities 投資活動 Interest received 已收利息 $ 369,972 $ 216,442 Payment for purchase of fixed assets 購入固定資產付款 (577,433) (560,193) Net cash used in investing activities 投資活動所用的現金淨額 $ (207,461) $ (343,751) Net increase in cash and cash  equivalents 現金和現金等價物增加淨額 $ 5,799,910 $ 1,962,783 Cash and cash equivalents at 1 April 於四月一日的現金和現金等價物 23,592,728 21,589,541 Effect of foreign exchange rate  changes 外幣匯率變動的影響 (57,715) 40,404 Cash and cash equivalents  at 31 March 於三月三十一日的現金 和現金等價物 12 $29,334,923 $23,592,728 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。