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） 90 Hong Kong Securities and Investment Institute Annual Report 2021 12 現金及銀行結餘 （續） 下表詳述本集團融資活動產生的負債變 動，包括現金及非現金變動。融資活動 產生的負債為已經或者將在現金流量表 中歸類為融資活動產生的現金流量或未 來現金流量涉及的負債。 12 Cash and bank balances (continued) The table below details changes in the Group’s liabilities from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the cash flow statement as cash flows from financing activities. 2021 2020 Lease liabilities Lease liabilities 租賃負債 租賃負債 At 1 April 於四月一日 $ 13,068,304 $ 18,860,593 Changes from financing cash flows: 融資現金流量的變動： Capital element of lease rentals paid 已付租賃租金的資本要素 (6,202,949) (5,792,289) Interest element of lease rentals paid 已付租賃租金的利息要素 (502,194) (701,121) Total changes from financing cash flows 融資現金流量的變動總額 $ (6,705,143) $ (6,493,410) Other changes: 其他變動： Increase in lease liabilities from entering into new leases during the period 期內訂立新租約帶來的租賃負債 增加額 $ 351,804 $ – Interest expenses 利息支出 502,194 701,121 $ 853,998 $ 701,121 At 31 March 於三月三十一日 $ 7,217,159 $ 13,068,304