HKSI Institute AR2020

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） 98 Hong Kong Securities and Investment Institute Annual Report 2020 3 會計政策的修訂 （續） 《香港財務報告準則》第 16 號「租賃」 （續） c. 對本集團財務業績及現金流量的影 響 對二零一九年四月一日的使用權資 產及租賃負債進行初始確認後，本 集團作為承租人需確認租賃負債未 償付結餘所產生的利息費用，並對 使用權資產計提折舊，而非按照此 前的政策在租賃期內以直線法確認 經營租賃的租金費用。與本年度採 用《香港會計準則》第 17 號的業績 相比，這對本集團綜合損益及其他 全面收益表中報告的稅前（虧損）╱ 盈餘產生了負面影響。 在綜合現金流量表內，本集團作為 承租人需將根據已資本化的租賃支 付的租金拆分為資本要素和利息要 素。該等要素被劃分為融資現金流 出，並採用與此前根據《香港會計 準則》第 17 號劃分為融資租賃的租 賃類似的會計處理方法，而非根據 《香港會計準則》第 17 號下的經營 租賃劃分為經營現金流出。儘管現 金流量總額未受影響，《香港財務 報告準則》第 16 號的採用對現金流 量表中的現金流量的列報式產生重 大影響。 4 員工成本 5 核數師酬金 本會的核數師職銜均為義務核數師，因 此，本年度未支付核數師酬金（二零一九 年：港幣零元）。 3 Changes in accounting policies (continued) HKFRS 16, Leases (continued) c. Impact on the financial result and cash flows of the Group After the initial recognition of right-of-use assets and lease liabilities as at 1 April 2019, the Group as a lessee is required to recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. This results in a negative impact on the reported (deficit)/surplus before taxation in the Group’s consolidated statement of profit or loss and other comprehensive income, as compared to the results if HKAS 17 had been applied during the year. In the consolidated cash flow statement, the Group as a lessee is required to split rentals paid under capitalised leases into their capital element and interest element. These elements are classified as financing cash outflows, similar to how leases previously classified as finance leases under HKAS 17 were treated, rather than as operating cash outflows, as was the case for operating leases under HKAS 17. Although total cash flows are unaffected, the adoption of HKFRS 16 therefore results in a significant change in presentation of cash flows within the consolidated cash flow statement. 4 Staff costs Notes 2020 2019 附註 Salaries, wages and other benefits 薪金、工資和其他福利 $ 35,505,382 $ 31,491,065 Contributions to provident fund 公積金供款 935,089 839,558 $ 36,440,471 $ 32,330,623 5 Auditors’ remuneration The position of the auditors of the Institute is honorary and therefore no auditors’ remuneration was paid during the year (2019: HK$Nil).