HKSI Institute AR2020

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2020 (Expressed in Hong Kong dollars) 二零二零年三月三十一日（以港幣列示） 78 Hong Kong Securities and Investment Institute Annual Report 2020 Note 2020 2019 附註 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 9 $ 14,693,552 $ 1,495,801 Deposits 按金 11 1,831,330 1,465,652 $ 16,524,882 $ 2,961,453 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款及其他應收款 11 $ 2,781,475 $ 2,360,581 Cash and bank balances 現金及銀行結存 12 24,863,568 32,513,934 Time deposits with original maturity over three months 原到期日超過三個月的定期存 款 12 20,726,473 20,253,386 $ 48,371,516 $ 55,127,901 Current liabilities 流動負債 Accruals and other payables 應計費用及其他應付款 13(a) $ 1,889,566 $ 2,112,583 Deferred income 遞延收入 13(b) 6,714,889 4,886,451 Amount due to the Government of the Hong Kong Special Administrative Region 應付香港特別行政區政府款項 15 4,499,859 2,978,296 Lease liabilities 租賃負債 16 6,030,108 – $ 19,134,422 $ 9,977,330 Net current assets 流動資產淨值 $ 29,237,094 $ 45,150,571 Total assets less current liabilities 資產總值減流動負債 $ 45,761,976 $ 48,112,024 Non-current liabilities 非流動負債 Deferred income 遞延收入 13(b) $ 169,320 $ 273,105 Provisions 撥備 14 650,000 622,915 Lease liabilities 租賃負債 16 7,038,196 – $ 7,857,516 $ 896,020 Net assets 資產淨值 $ 37,904,460 $ 47,216,004 Representing: 代表： General fund 普通基金 17(a) $ 37,996,807 $ 47,227,034 Exchange reserve 匯兌儲備 17(b) (92,347) (11,030) $ 37,904,460 $ 47,216,004 Approved and authorised for issue by the board of directors on 11 September 2020. Ms Katherine Kit Shuen Ng ) ) Directors ) Mr Colin Stuart Shaftesley ) The notes on pages 81 to 112 form part of these financial statements. 董事局於二零二零年九月十一日核准並許可發 出。 伍潔鏇女士 ) ) 董事 ) 石鈞年先生 ) 第 81 至第 112 頁的附註屬本財務報表的一部 分。