HKSI Institute AR2020

103 香港證券及投資學會 二零二零年年報 12 現金及銀行結餘 （續） 下表詳述本集團融資活動產生的負債變 動，包括現金及非現金變動。融資活動 產生的負債為已經或者將在現金流量表 中歸類為融資活動產生的現金流量或未 來現金流量涉及的負債。 附註：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 四月一日調整期初餘額，以確認與租賃有關 的租賃負債，這些負債先前已根據《香港會 計準則》第 17 號歸類為經營租賃。參閱附註 3 。 12 Cash and bank balances (continued) The table below details changes in the Group’s liabilities from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the cash flow statement as cash flows from financing activities. Lease liabilities Total 租賃負債 總額 $ $ At 31 March 2019 於二零一九年三月三十一日 – – Impact on initial application of HKFRS 16 (Note) 初始應用《香港財務報告準則》第 16 號的影響（附註） 18,860,593 18,860,593 At 1 April 2019 於二零一九年四月一日 18,860,593 18,860,593 Changes from financing cash flows: 融資現金流量的變動： Capital element of lease rentals paid 已付租賃租金的資本要素 (5,792,289) (5,792,289) Interest element of lease rentals paid 已付租賃租金的利息要素 (701,121) (701,121) Total changes from financing cash flows 融資現金流量的變動總額 (6,493,410) (6,493,410) Other changes: 其他變動： Interest expenses 利息支出 701,121 701,121 Total other changes 其他變動總額 701,121 701,121 At 31 March 2020 於二零二零年三月三十一日 13,068,304 13,068,304 Note: The Group has initially applied HKFRS 16 using the modified retrospective method and adjusted the opening balances at 1 April 2019 to recognise lease liabilities relating to leases which were previously classified as operating leases under HKAS 17. See note 3.