HKSI Institute AR2020

CONSOLIDATED CASH FLOW STATEMENT 綜合現金流量表 for the year ended 31 March 2020 (Expressed in Hong Kong dollars) 截至二零二零年三月三十一日止年度（以港幣列示） 80 Hong Kong Securities and Investment Institute Annual Report 2020 Note 2020 2019 附註 (Deficit)/surplus before taxation 稅前（虧損）╱盈餘 $(9,216,252) $5,428,889 Adjustments for: 調整項目： Interest income 利息收入 (522,564) (369,972) Interest expenses 利息支出 701,121 – Depreciation 折舊 7,167,465 1,863,632 Operating cash flow before changes in working capital 營運資金變動前的經營現金 流量 $(1,870,230) $6,922,549 Increase in placement with banks 銀行存款增加額 (473,087) (306,903) Increase in deposits, prepayments and other receivables 按金、預付款和其他應收款 增加額 (786,572) (440,386) (Decrease)/increase in accruals and other payables 應計費用及其他應付款（減 少）╱增加額 (126,483) 365,148 Increase/(decrease) in deferred income 遞延收入增加╱（減少）額 1,724,653 (1,117,009) (Increase)/decrease in restricted cash balances 受限制的現金結餘（增加）╱ 減少額 (1,846,669) 819,225 Increase in provisions 撥備增加額 27,085 162,499 Increase/(decrease) in amount due to the government of the Hong Kong Special Administrative Region 應付香港特別行政區政府 款項增加╱（減少）額 1,521,563 (337,617) Tax paid 已付稅費 (24,132) (60,135) Net cash (used in)/generated from operating activities 經營活動（所用）╱產生的現金 淨額 $(1,853,872) $6,007,371 Investing activities 投資活動 Interest received 已收利息 $522,564 $369,972 Payment for purchase of property, plant and equipment 購買物業、廠房和設備付款 (1,592,645) (577,433) Net cash used in investing activities 投資活動所用的現金淨額 $(1,070,081) $(207,461) Financing activities 融資活動 Interest element of lease rentals paid 已付租賃租金的利息要素 $(701,121) $– Capital element of lease rentals paid 已付租賃租金的資本要素 (5,792,289) – Net cash used in financing activities 融資活動所用的現金淨額 $(6,493,410) $– Net (decrease)/increase in cash and cash equivalents 現金和現金等價物（減少）╱ 增加淨額 $(9,417,363) $5,799,910 Cash and cash equivalents at 1 April 於四月一日的現金和現金 等價物 29,334,923 23,592,728 Effect of foreign exchange rate changes 外幣匯率變動的影響 (79,672) (57,715) Cash and cash equivalents at 31 March 於三月三十一日的現金和 現金等價物 12 $19,837,888 $29,334,923 The notes on pages 81 to 112 form part of these financial statements. 第 81 至第 112 頁的附註屬本財務報表的一部 分。