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） 104 Hong Kong Securities and Investment Institute Annual Report 2020 13 應計費用、其他應付款和遞延 收入 (a) 應計費用及其他應付款 所有應計費用及其他應付款均無抵 押、免息，並預計一年內可結算。 截至二零二零年三月三十一日，與 先導計劃相關的應計費用及其他應 付款為港幣 401,800 元（二零一九 年：港幣 639,020 元）。 (b) 遞延收入 遞延收入包括證監會就先進學習 平臺項目提供為數港幣 22,025 元 （二零一九年：港幣 22,025 元）的撥 款、及為數港幣 6,692,864 元（二零 一九年：港幣 5,137,531 元）的考試 收入、職業發展研討會和課程的收 入和會員年費。截至報告期末，該 等遞延收入尚未被動用或確認為收 入。 為數港幣 169,320 元（二零一九年： 港幣 273,105 元）的會員年費遞延收 入預計在一年後確認為收入。 所有其他遞延收入預計在一年內被 動用或確認為收入。 14 撥備 辦公室處所重修成本撥備 根據本集團某辦公室場所處所的租賃協 議，本集團在交還時有將辦公室處所恢 復至原始狀態的合約義務。因此，本集 團使用「負債法」，以及就有關辦公室處 所的改動而言，根據預計重修成本的最 佳估計在租賃期內確認該等重修成本。 撥備的數額計及本集團近來就舊辦公室 處所產生的重修成本。該撥備預計會於 本集團終止該租賃協議時（預計至該租賃 協議屆滿前不會發生）計提。 13 Accruals and other payables and deferred income (a) Accruals and other payables All of the accruals and other payables are unsecured, interest free and are expected to be settled within one year. As at 31 March 2020, an amount of HK$401,800 (2019: HK$639,020) accruals and other payables was recorded in relation to the Pilot Programme. (b) Deferred income Deferred income consists of the SFC grant for the ALP Project of HK$22,025 (2019: HK$22,025), and receipts of examination fees, professional development seminar and course fees, and annual fees from members of HK$6,692,864 (2019: HK$5,137,531), which are not yet utilised or earned as income as at the end of the reporting period. Deferred annual fees from members of HK$169,320 (2019: HK$273,105) are expected to be recognised as income after one year. All other deferred income is expected to be utilised or earned as income within one year. 14 Provisions Provision for re-instatement cost of office premise 2020 2019 At 1 April 於四月一日 $ 622,915 $ 460,416 Additional provision made 已作出的額外撥備 27,085 162,499 At 31 March 於三月三十一日 $ 650,000 $ 622,915 Under the tenancy agreement of one of the Group’s office premises, the Group has a contractual obligation to hand back the premise in its original condition. Therefore, the Group applies the “liability approach” and recognises a provision for these reinstatement cost over the period of the lease, based on the best estimate of the expected reinstatement cost in respect of the modifications made to the office premise. The amount of the provision takes into account the Group’s recent reinstatement costs incurred for the old office premise. The expected timing of utilising the provision is when the Group terminates the tenancy agreement, which is not expected to happen until the tenancy agreement expires.