HKSI Institute AR2021

87 香港證券及投資學會 二零二一年年報 9 Property, plant and equipment Leasehold improvements Furniture, fixtures and office equipment Computer equipment Right-of-use assets SFC Grant Total 租賃裝修 傢具、固定裝置 和辦公室設備 電腦設備 使用權資產 證監會撥款 總額 Cost: 成本： At 1 April 2020 於二零二零年四月一日 $ 5,909,646 $ 5,383,370 $ 8,307,945 $ 18,774,216 $ (2,310,210) $ 36,064,967 Additions 增置 8,910 255,090 398,250 351,804 – 1,014,054 Disposals 處置 – – – (371,881) – (371,881) Exchange adjustments 匯兌調整 – 2,634 7,788 – – 10,422 At 31 March 2021 於二零二一年三月三十一日 $ 5,918,556 $ 5,641,094 $ 8,713,983 $ 18,754,139 $ (2,310,210) $ 36,717,562 Accumulated depreciation: 累計折舊： At 1 April 2020 於二零二零年四月一日 $ 5,215,516 $ 3,198,488 $ 6,854,801 $ 6,102,610 $ – $ 21,371,415 Charge for the year 本年度折舊 140,930 246,488 560,002 6,067,701 – 7,015,121 Disposals 處置 – – – (371,881) – (371,881) Exchange adjustments 匯兌調整 – 2,571 6,891 – – 9,462 At 31 March 2021 於二零二一年三月三十一日 $ 5,356,446 $ 3,447,547 $ 7,421,694 $ 11,798,430 $ – $ 28,024,117 Cost: 成本： At 1 April 2019 於二零一九年四月一日 $ 5,486,526 $ 5,059,075 $ 7,470,569 $ – $ (2,310,210) $ 15,705,960 Impact on initial application of HKFRS 16 初始應用《香港財務報告準則》 第 16 號的影響 – – – 18,774,216 – 18,774,216 Additions 增置 423,120 326,280 843,244 – – 1,592,644 Exchange adjustments 匯兌調整 – (1,985) (5,868) – – (7,853) At 31 March 2020 於二零二零年三月三十一日 $ 5,909,646 $ 5,383,370 $ 8,307,945 $ 18,774,216 $ (2,310,210) $ 36,064,967 Accumulated depreciation: 累計折舊： At 1 April 2019 於二零一九年四月一日 $ 4,849,994 $ 2,874,924 $ 6,485,241 $ – $ – $ 14,210,159 Charge for the year 本年度折舊 365,522 325,435 373,898 6,102,610 – 7,167,465 Exchange adjustments 匯兌調整 – (1,871) (4,338) – – (6,209) At 31 March 2020 於二零二零年三月三十一日 $ 5,215,516 $ 3,198,488 $ 6,854,801 $ 6,102,610 $ – $ 21,371,415 Net book value: 賬面淨值： At 31 March 2021 於二零二一年三月三十一日 $ 562,110 $ 2,193,547 $ 1,292,289 $ 6,955,709 $ (2,310,210) $ 8,693,445 At 31 March 2020 於二零二零年三月三十一日 $ 694,130 $ 2,184,882 $ 1,453,144 $ 12,671,606 $ (2,310,210) $ 14,693,552 The Advanced Learning Platform (“ALP”) enables the Group to provide a one-stop service and personalised on-line portal to its members and financial services industry practitioners. It also enables the Group to offer learning management services and develop technology-based learning solutions in addition to the classroom-based trainings that are currently provided. The directly attributable costs of the infrastructure enhancement to launch the ALP Project are capitalised as property, plant and equipment. The ALP Project has been specifically funded by a grant from the SFC which is subject to a repayment clause (see note 21). 9 物業、廠房和設備 通過先進學習平台項目，本集團能夠為 其成員和金融服務行業從業者提供一站 式服務和個性化網上門戶網站。除了目 前提供的課堂為主的培訓外，該項目使 本集團能夠提供學習管理服務，並開發 基於技術的學習解決方案。為啟動先進 學習平台項目而進行的基礎設施改善的 直接相關成本予以資本化為物業、廠房 和設備。先進學習平台項目由證監會撥 款資助，該撥款遵循償還條款（參閱附註 21 ）。