HKSI Institute AR2021

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2021 (Expressed in Hong Kong dollars) 二零二一年三月三十一日（以港幣列示） 70 Hong Kong Securities and Investment Institute Annual Report 2021 Note 2021 2020 附註 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 9 $ 8,693,445 $ 14,693,552 Deposits 按金 11 1,825,228 1,831,330 $ 10,518,673 $ 16,524,882 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款及其他應收款 11 $ 4,632,625 $ 2,781,475 Cash and bank balances 現金及銀行結存 12 19,796,012 24,863,568 Time deposits with original maturity over three months 原到期日超過三個月的 定期存款 12 16,134,943 20,726,473 $ 40,563,580 $ 48,371,516 Current liabilities 流動負債 Accruals and other payables 應計費用及其他應付款 13(a) $ 3,213,554 $ 1,889,566 Deferred income 遞延收入 13(b) 6,029,756 6,714,889 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 4,057,161 4,499,859 Lease liabilities 租賃負債 16 6,416,649 6,030,108 $ 19,717,120 $ 19,134,422 Net current assets 流動資產淨值 $ 20,846,460 $ 29,237,094 Total assets less current liabilities 資產總值減流動負債 $ 31,365,133 $ 45,761,976 Non-current liabilities 非流動負債 Deferred income 遞延收入 13(b) $ 283,560 $ 169,320 Provisions 撥備 14 650,000 650,000 Lease liabilities 租賃負債 16 800,510 7,038,196 $ 1,734,070 $ 7,857,516 Net assets 資產淨值 $ 29,631,063 $ 37,904,460 Representing: 代表： General fund 普通基金 17(a) $ 29,574,484 $ 37,996,807 Exchange reserve 匯兌儲備 17(b) 56,579 (92,347) $ 29,631,063 $ 37,904,460 Approved and authorised for issue by the board of directors on 5 October 2021. ) Ms Katherine Kit Shuen Ng ) ) Directors Mr Colin Stuart Shaftesley ) ) The notes on pages 73 to 100 form part of these financial statements. 董事局於二零二一年十月五日核准並許可發 出。 ) 伍潔鏇女士 ) ) 董事 石鈞年先生 ) ) 第 73 至第 100 頁的附註屬本財務報表的一部 分。