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） 108 Hong Kong Securities and Investment Institute Annual Report 2020 18 金融風險管理和公允價值 （續） (b) 流動資金風險 （續） 下表載列了本集團的金融負債於報 告期末的剩餘合約期限。該等金融 負債是以訂約未折現現金流量（包 括以訂約利率或（如屬浮息）按於報 告期末的利率計算的利息付款）以 及本集團須支付的最早日期為準。 在未折現的基準下，該等金融負債 的預計訂約現金流與其於報告日的 相應賬面價值相若。 (c) 利率風險 本集團及本會的計息資產主要包括 於短期內到期或再定息率的銀行存 款、及銀行定期存款。因此，本集 團及本會因通行市場利率波動而承 受的風險有限。 於二零二零年三月三十一日，估 計當利率普遍上升 100 個基點，加 上所有其他變數保持不變，就計息 資產的影響而言，本集團及本會盈 餘和普通基金應將因此增加約港 幣 455,494 元和港幣 442,324 元（二 零一九年：港幣 527,388 元和港幣 519,180 元）。 18 Financial risk management and fair values (continued) (b) Liquidity risk The following table shows the remaining contractual maturities at the end of the reporting period of the Group’s financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the end of the reporting period) and the earliest date the Group can be required to pay: Contractual undiscounted cash outflow 訂約未折現現金流量 Within 1 year or on demand More than 1 year but less than 2 years Total Carrying amount at 31 March 2020 1 年內或 按要求償還 1 年以上但 2 年內 總額 於 3 月 31 日的 賬面金額 2020 Accruals and other payables 應計費用及其他應付款 $ 1,889,566 $ – $ 1,889,566 $ 1,889,566 Amount due to HKSAR Government 應付香港特別行政區 政府款項 4,499,859 – 4,499,859 4,499,859 Lease liabilities 租賃負債 6,522,084 7,242,750 13,764,834 13,068,304 $ 12,911,509 $ 7,242,750 $ 20,154,259 $ 19,457,729 2019 Accruals and other payables 應計費用及其他應付款 $ 2,112,583 $ – $ 2,112,583 $ 2,112,583 Amount due to HKSAR Government 應付香港特別行政區 政府款項 2,978,296 – 2,978,296 2,978,296 $ 5,090,879 $ – $ 5,090,879 $ 5,090,879 The expected contractual cash flows, on an undiscounted basis, on those financial liabilities are similar to their respective carrying value at the reporting date. (c) Interest rate risk The Group’s and the Institute’s interest-bearing assets mainly comprise cash at bank, which matures, or reprices in the short term and time deposits with banks. As a result, the Group and the Institute are subject to limited exposure to fluctuations in the prevailing level of market interest rates. At 31 March 2020, it is estimated that a general increase of 100 basis points in interest rates, with all other variables held constant, would increase the Group and the Institute’s surplus and general fund by approximately HK$455,494 and HK$442,324 respectively (2019: HK$527,388 and HK$519,180) so far as the effect on interest-bearing financial assets is concerned.