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） 100 Hong Kong Securities and Investment Institute Annual Report 2020 9 物業、廠房和設備 本集團已完成相關開發，並在本年啓動 了先進學習平臺 (ALP) 項目核心模塊。 通過先進學習平臺項目，本集團能夠為 其成員和金融服務行業從業者提供一站 式服務和個性化網上門戶網站。除了目 前提供的課堂為主的培訓外，該項目使 本集團能夠提供學習管理服務，並開發 基於技術的學習解決方案。為啟動先進 學習平臺項目而進行的基礎設施改善的 直接相關成本予以資本化為物業、廠房 和設備。先進學習平臺項目由證監會撥 款資助，該撥款遵循償還條款（參閱附註 20) 。 本集團已初始採用經修訂的追溯法應用 《香港財務報告準則》第 16 號，並於二零 一九年一月一日調整期初餘額，以確認 與租賃有關的使用權資產，這些資產先 前已根據《香港會計準則》第 17 號歸類為 經營租賃（參閱附註 3) 。 9 Property, plant and equipment Leasehold improvements Furniture, fixtures and office equipment Computer equipment Right-of-use assets SFC Grant Total 租賃装修 傢具、固定裝置 和辦公室設備 電腦設備 使用權資產 證監會撥款 總額 Cost: 成本： At 1 April 2019 於二零一九年四月一日 $ 5,486,526 $ 5,059,075 $ 7,470,569 $ – $ (2,310,210) $ 15,705,960 Impact on initial application of HKFRS 16 初始應用《香港財務報告準則》 第 16 號的影響 – – – 18,774,216 – 18,774,216 Exchange adjustments 匯兌調整 – (1,985) (5,868) – – (7,853) Additions 增置 423,120 326,280 843,244 – – 1,592,644 At 31 March 2020 於二零二零年三月三十一日 $ 5,909,646 $ 5,383,370 $ 8,307,945 $ 18,774,216 $ (2,310,210) $ 36,064,967 Accumulated depreciation: 累計折舊： At 1 April 2019 於二零一九年四月一日 $ 4,849,994 $ 2,874,924 $ 6,485,241 $ – $ – $ 14,210,159 Exchange adjustments 匯兌調整 – (1,871) (4,338) – – (6,209) Charge for the year 本年度折舊 365,522 325,435 373,898 6,102,610 – 7,167,465 At 31 March 2020 於二零二零年三月三十一日 $ 5,215,516 $ 3,198,488 $ 6,854,801 $ 6,102,610 $ – $ 21,371,415 Cost: 成本： At 1 April 2018 於二零一八年四月一日 $ 5,441,526 $ 5,029,501 $ 6,976,733 $ – $ (2,310,210) $ 15,137,550 Exchange adjustments 匯兌調整 – (2,371) (6,652) – – (9,023) Additions 增置 45,000 31,945 500,488 – – 577,433 At 31 March 2019 於二零一九年三月三十一日 $ 5,486,526 $ 5,059,075 $ 7,470,569 $ – $ (2,310,210) $ 15,705,960 Accumulated depreciation: 累計折舊： At 1 April 2018 於二零一八年四月一日 $ 3,420,099 $ 2,604,177 $ 6,328,887 $ – $ – $ 12,353,163 Exchange adjustments 匯兌調整 – (2,224) (4,412) – – (6,636) Charge for the year 本年度折舊 1,429,895 272,971 160,766 – – 1,863,632 At 31 March 2019 於二零一九年三月三十一日 $ 4,849,994 $ 2,874,924 $ 6,485,241 $ – $ – $ 14,210,159 Net book value: 賬面淨值： At 31 March 2020 於二零二零年三月三十一日 $ 694,130 $ 2,184,882 $ 1,453,144 $ 12,671,606 $ (2,310,210) $ 14,693,552 At 31 March 2019 於二零一九年三月三十一日 $ 636,532 $ 2,184,151 $ 985,328 $ – $ (2,310,210) $ 1,495,801 The Advanced Learning Platform (“ALP”) enables the Group to provide a one-stop service and personalised on-line portal to its members and financial services industry practitioners. It also enables the Group to offer learning management services and develop technology-based learning solutions in addition to the classroom-based trainings that are currently provided. The directly attributable costs of the infrastructure enhancement to launch the ALP Project are capitalised as property, plant and equipment. The ALP Project has been specifically funded by a grant from the SFC which is subject to a repayment clause (see note 20). The Group has initially applied HKFRS 16 using the modified retrospective method and adjusted the opening balances at 1 January 2019 to recognise right-of-use assets relating to leases which were previously classified as operating leases under HKAS 17 (See note 3).