HKSI Institute AR2021

CONSOLIDATED CASH FLOWSTATEMENT 綜合現金流量表 for the year ended 31 March 2021 (Expressed in Hong Kong dollars) 截至二零二一年三月三十一日止年度（以港幣列示） 72 Hong Kong Securities and Investment Institute Annual Report 2021 Note 2021 2020 附註 Deficit before taxation 稅前虧損 $ (8,391,408) $ (9,216,252) Adjustments for: 調整項目： Interest income 利息收入 (190,865) (522,564) Interest expenses 利息支出 502,194 701,121 Depreciation 折舊 9 7,015,121 7,167,465 Operating cash flow before changes in working capital 營運資金變動前的經營 現金流量 $ (1,064,958) $ (1,870,230) Decrease/(increase) in placement with banks 銀行存款減少╱（增加）額 4,591,530 (473,087) Increase in deposits, prepayments and other receivables 按金、預付款和其他應收款 增加額 (1,845,048) (786,572) Increase/(decrease) in accruals and other payables 應計費用及其他應付款 增加╱（減少）額 1,308,429 (126,483) (Decrease)/increase in deferred income 遞延收入（減少）╱增加額 (570,893) 1,724,653 Decrease/(increase) in restricted cash balances 受限制的現金結餘減少╱ （增加）額 575,032 (1,846,669) Increase in provisions 撥備增加額 – 27,085 (Decrease)/increase 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 （減少）╱增加額 (442,698) 1,521,563 Tax paid 已付稅費 (15,356) (24,132) Net cash generated from/(used in) operating activities 經營活動產生╱（所用） 的現金淨額 $ 2,536,038 $ (1,853,872) Investing activities 投資活動 Interest received 已收利息 $ 190,865 $ 522,564 Payment for purchase of property, plant and equipment 購買物業、廠房和設備付款 (662,250) (1,592,645) Net cash used in investing activities 投資活動所用的現金淨額 $ (471,385) $ (1,070,081) Financing activities 融資活動 Interest element of lease rentals paid 已付租賃租金的利息要素 12 $ (502,194) $ (701,121) Capital element of lease rentals paid 已付租賃租金的資本要素 12 (6,202,949) (5,792,289) Net cash used in financing activities 融資活動所用的現金淨額 $ (6,705,143) $ (6,493,410) Net decrease in cash and cash equivalents 現金及現金等價物減少淨額 $ (4,640,490) $ (9,417,363) Cash and cash equivalents at 1 April 於四月一日的現金及現金 等價物 19,837,888 29,334,923 Effect of foreign exchange rate changes 外幣匯率變動的影響 147,966 (79,672) Cash and cash equivalents at 31 March 於三月三十一日的現金及 現金等價物 12 $ 15,345,364 $ 19,837,888 The notes on pages 73 to 100 form part of these financial statements. 第 73 至第 100 頁的附註屬本財務報表的一部 分。