HKSI Institute AR2021

93 香港證券及投資學會 二零二一年年報 17 General fund and exchange reserve (a) General fund The Group The Institute 本集團 本會 2021 2020 2021 2020 General fund as at 1 April 於四月一日的普通基金 $ 37,996,807 $ 47,227,034 $ 36,631,429 $ 46,021,023 Deficit for the year transferred from the consolidated statement of profit or loss and comprehensive income 本年度轉自綜合損益及 全面收益表的虧損 (8,422,323) (9,230,227) (9,019,084) (9,389,594) General fund at 31 March 於三月三十一日的 普通基金 $ 29,574,484 $ 37,996,807 $ 27,612,345 $ 36,631,429 The SFC provided funding of HK$2 million, HK$3 million and HK$10 million to the Institute in the years ended 31 March 2000, 31 March 1999 and 31 March 1998 respectively. As at 31 March 2021, the total funding from the SFC amounted to HK$15 million (2020: HK$15 million). This funding is non- refundable, non-interest bearing, and repayable only in the event that the Institute is wound up. Deficits are transferred to or from the statement of profit or loss and other comprehensive income in accordance with the memorandum and articles of association and shall be applied solely towards the promotion of the objects of the Institute as set forth in the memorandum and articles of association. (b) Exchange reserve 2021 2020 Exchange reserve as at 1 April 於四月一日的匯兌儲備 $ (92,347) $ (11,030) Exchange difference on translation of financial statements of overseas subsidiary 換算海外附屬公司財務報表 產生的匯兌差額 148,926 (81,317) Exchange reserve as at 31 March 於三月三十一日的匯兌儲備 $ 56,579 $ (92,347) The exchange reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign operations. The reserve is dealt with in accordance with the accounting policies set out in note 2(f). 17 普通基金和匯兌儲備 (a) 普通基金 香港證監會於截至二零零零年三月 三十一日、一九九九年三月三十一 日及一九九八年三月三十一日止年 度分別向本會提供資金港幣兩百 萬元、港幣三百萬元及港幣一千萬 元。於二零二一年三月三十一，由 香港證監會提供的資金額合共港幣 一千五百萬元（二零二零年：港幣 一千五百萬元）。這筆資金為不可 退還、無息，並只須在本會清盤時 償還。 虧損根據本會的組織章程大綱及細 則轉入或轉出損益及其他全面收益 表，並只是會用於組織章程大綱及 細則所載的目標。 (b) 匯兌儲備 匯兌儲備包含因換算海外業務的財 務報表所產生的全部匯兌差額。匯 兌儲備按照附註 2(f) 所載列的會計 政策處理。