HKSI Institute AR2020

105 香港證券及投資學會 二零二零年年報 15 應付香港特別行政區政府款項 本集團作為香港特別行政區政府（「特區 政府」）的代理，以規劃及執行「提升資產 財富管理業人才培訓先導計劃」（「先導計 劃」），並遵循特區政府就提供服務所提 供的任何指引。 下表載列了從特區政府獲得的營運資金 變動。 16 租賃負債 下表載列了本集團租賃負債在本報告期 間和上一報告期末以及過渡至《香港財 務報告准則》第 16 號之日的剩餘合約期 限： 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。這些負債 已與先前歸類為融資租賃的租賃相關的結轉 餘額一並合計。截至二零一九年三月三十一 日的比較信息未進行重述，該比較信息僅與 先前歸類為融資租賃的租賃有關。有關過渡 至《香港財務報告準則》第 16 號的影響的進一 步詳情載於附註 3 。 15 Amount due to the Government of the Hong Kong Special Administrative Region The Group acted as agent for the Government of the Hong Kong Special Administrative Region (the “Government”) to plan and implement the Pilot Programme to Enhance Talent Training for the Asset and Wealth Management Sector (the “Pilot Programme”) and follow any directions given by the Government in relation to the provision of the services. The following table shows the movement of working funds received from the Government. 2020 2019 At the beginning of the financial year 年初 $ 2,978,296 $ 3,315,913 Add: Working funds received from the Government 加：從特區政府獲得的營運資金 6,142,400 3,605,000 Add: Interest received from bank account 加：已收到的銀行賬戶利息 2,793 965 Less: Utilised to compensate expenses incurred by the Group on behalf of the Government 減：彌補本集團代表特區政府產生 的費用的已動用數額 (4,623,630) (3,943,582) $ 4,499,859 $ 2,978,296 16 Lease liabilities The following table shows the remaining contractual maturities of the Group’s lease liabilities at the end of the current and previous reporting periods and at the date of transition to HKFRS 16: 31 March 2020 1 April 2019 (Note) 2020 年 3 月 31 日 2019 年 4 月 1 日（附註） Present value of the lease payments Total lease payments Present value of the lease payments Total lease payments 租賃付款之現值 租賃付款總額 租賃付款之現值 租賃付款總額 $ $ $ $ Within 1 year 一年內 6,030,108 6,522,084 5,792,289 6,493,410 After 1 year but within 2 years 一年後但兩年內 7,038,196 7,242,750 6,030,108 6,522,084 After 2 years but within 5 years 兩年後但五年內 – – 7,038,196 7,242,750 7,038,196 7,242,750 13,068,304 13,764,834 13,068,304 18,860,593 Less: total future interest expenses 減：未來利息支出總額 696,530 1,397,651 Present value of lease liabilities 租賃負債之現值 13,068,304 18,860,593 Note: The Group has initially applied HKFRS 16 using the modified retrospective approach 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. These liabilities have been aggregated with the brought forward balances relating to leases previously classified as finance leases. Comparative information as at 31 March 2019 has not been restated and relates solely to leases previously classified as finance leases. Further details on the impact of the transition to HKFRS 16 are set out in note 3.