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） 106 Hong Kong Securities and Investment Institute Annual Report 2020 17 普通基金和匯兌儲備 (a) 普通基金 香港證監會於截至二零零零年三月 三十一日、一九九九年三月三十一 日及一九九八年三月三十一日止年 度分別向本會提供資金港幣兩百 萬元、港幣三百萬元及港幣一千萬 元。於二零二零年三月三十一，由 香港證監會提供的資金額合共港幣 一千五百萬元（二零一九年：港幣 一千五百萬元）。這筆資金為不可 退還、無息，並只須在本會清盤時 償還。 盈餘或虧損根據本會的組織章程大 綱及細則轉入或轉出損益及其他全 面收益表，並只是會用於組織章程 大綱及細則所載的目標。 (b) 匯兌儲備 匯兌儲備包含因換算海外業務的財 務報表所產生的全部匯兌差額。匯 兌儲備按照附註 2(f) 所載列的會計 政策處理。 17 General fund and exchange reserve (a) General fund The Group The Institute 本集團 本會 2020 2019 2020 2019 General fund at beginning of the year 年初普通基金 $ 47,227,034 $ 41,857,957 $ 46,021,023 $ 41,087,873 (Deficit)/surplus for the year transferred from the consolidated statement of profit or loss and comprehensive income 本年度轉自綜合損益 及全面收益表的 （虧損）╱盈餘 (9,230,227) 5,369,077 (9,389,594) 4,933,150 General fund at 31 March 於三月三十一日的 普通基金 $ 37,996,807 $ 47,227,034 $ 36,631,429 $ 46,021,023 The SFC provided funding of HK$2 million, HK$3 million and HK$10 million to the Institute in the years ended 31 March 2000, 31 March 1999 and 31 March 1998 respectively. As at 31 March 2020, the total funding from the SFC amounted to HK$15 million (2019: HK$15 million). This funding is non- refundable, non-interest bearing, and repayable only in the event that the Institute is wound up. Surpluses or deficits are transferred to or from the statement of profit or loss and other comprehensive income in accordance with the memorandum and articles of association and shall be applied solely towards the promotion of the objects of the Institute as set forth in the memorandum and articles of association. (b) Exchange reserve 2020 2019 Exchange reserve at beginning of the year 年初匯兌儲備 $ (11,030) $ 49,072 Exchange difference on translation of financial statements of overseas subsidiaries 換算海外附屬公司財務報表 產生的匯兌差額 (81,317) (60,102) Exchange reserve as at 31 March 於三月三十一日的匯兌儲備 $ (92,347) $ (11,030) The exchange reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign operations. The reserve is dealt with in accordance with the accounting policies set out in note 2(f).