HKSI Institute AR2021

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 88 Hong Kong Securities and Investment Institute Annual Report 2021 10 無形資產 先進學習平台項目模塊和系統的開發和 改善是由證監會撥款資助。該撥款遵循 償還條款（參閱附註 21 ）。 11 按金、預付款和其他應收款 為數港幣 1,825,228 元（二零二零年：港 幣 1,831,330 元）的租金按金預計於一年 後收回。所有其他按金、預付款和其他 應收款均無抵押、免息的，並預計可於 一年內收回或在損益內確認為費用。截 至二零二一年三月三十一日，與先導計 劃相關的其他應收款為港幣 4 元（二零二 零年：港幣 4 元）（參閱附註 15 ）。 10 Intangible assets Capitalised software development costs SFC grant Total 資本化軟件 開發成本 證監會撥款 總額 Cost 成本 At 1 April 2020 於二零二零年四月一日 $ 11,836,756 $ (11,836,756) $ – Additions 增置 – – – Offset (see note below) 沖銷（見下文附註） – – – At 31 March 2021 於二零二一年三月三十一日 $ 11,836,756 $ (11,836,756) $ – Accumulated amortisation: 累計攤銷： At 1 April 2020 於二零二零年四月一日 $ – $ – $ – Charge for the year 本年度攤銷 – – – At 31 March 2021 於二零二一年三月三十一日 $ – $ – $ – Cost 成本 At 1 April 2019 於二零一九年四月一日 $ 11,836,756 $ (11,836,756) $ – Additions 增置 – – – Offset (see note below) 沖銷（見下文附註） – – – At 31 March 2020 於二零二零年三月三十一日 $ 11,836,756 $ (11,836,756) $ – Accumulated amortisation: 累計攤銷： At 1 April 2019 於二零一九年四月一日 $ – $ – $ – Charge for the year 本年度攤銷 – – – At 31 March 2020 於二零二零年三月三十一日 $ – $ – $ – Net book value: 賬面淨值： At 31 March 2021 於二零二一年三月三十一日 $ 11,836,756 $ (11,836,756) $ – At 31 March 2020 於二零二零年三月三十一日 $ 11,836,756 $ (11,836,756) $ – The development and enhancement of the ALP Project have been specifically funded by a grant from the SFC. The grant is subject to a repayment clause (see note 21). 11 Deposits, prepayments and other receivables The rental deposit of HK$1,825,228 (2020: HK$1,831,330) is expected to be recovered after one year. All of the other deposits, prepayments and other receivables are unsecured, interest-free and expected to be recovered or expensed in profit or loss within one year. As at 31 March 2021, an amount of HK$4 (2020: HK$4) other receivables was recorded in relation to the Pilot Programme (see note 15).