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） 86 Hong Kong Securities and Investment Institute Annual Report 2019 1 Status and principal activities of the Institute Hong Kong Securities and Investment Institute (the “Institute”) was incorporated on 28 November 1997 under the Hong Kong Companies Ordinance as a company limited by guarantee. Every member of the Institute has undertaken to contribute such an amount as may be required (not exceeding HK$100) to the Institute’s assets if it should be wound up while he is a member or within one year after he ceases to be a member. The Institute and its subsidiaries (together referred to as the “Group”) offer those who are interested in pursuing a career within the financial services industry a comprehensive programme of high quality professional training, events and internationally recognised examinations which aim to assist individuals achieve their own professional goals within the industry. 2 Significant accounting policies (a) Statement of compliance These financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRSs”), which collective term includes all applicable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and accounting principles generally accepted in Hong Kong and the requirements of the Hong Kong Companies Ordinance. Significant accounting policies adopted by the Group are disclosed below. The HKICPA has issued certain new and revised HKFRSs that are first effective or available for early adoption for the current accounting period of the Group and the Institute. Note 3 provides information on any changes in accounting policies resulting from initial application of these developments to the extent that they are relevant to the Group for the current and prior accounting periods reflected in these financial statements. 1 本會基本情況和主要業務 香港證券及投資學會（「本會」）是按照 香港《公司條例》於一九九七年十一月 二十八日註冊成立為擔保有限公司。 本會各會員承諾，假如本會需要進行清 盤時，他們仍是本會成員或退會後未滿 一年，便會向本會交付所需款項（不超 過港幣 100 元），有關款項將會成為本會 資產。 本會及其附屬公司（「本集團」）為那些有 興趣從事金融服務業相關職業的人士提 供含優質職業培訓、活動以及國際認可 考試的綜合方案，旨在幫助個人實現其 自身在該行業的職業目標。 2 主要會計政策 (a) 合規申明 本財務報表是按照香港會計師公 會頒布的所有適用的《香港財務報 告準則》（此統稱包含所有適用的 個別《香港財務報告準則》、《香港 會計準則》和詮釋）、香港公認會 計原則和香港《公司條例》的規定 編製。以下是本集團採用的主要 會計政策概要。 香港會計師公會頒布了若干新 訂和經修訂的《香港財務報告準 則》。這些準則在本集團和本會當 前的會計期間開始生效或可供提 早採用。在與本集團有關的範圍 內初始應用這些新訂和經修訂的 準則所引致當前和以往會計期間 的任何會計政策變動，已於本財 務報表內反映，有關資料載列於 附註 3 。