HKSI Institute AR2021

95 香港證券及投資學會 二零二一年年報 19 Financial risk management and fair values (continued) (b) Liquidity risk The Group’s policy is to regularly monitor its liquidity requirements and its compliance with lending covenants, to ensure that it maintains sufficient reserves of cash and readily realisable marketable securities and adequate committed lines of funding from major financial institutions and/or from the subsidiaries to meet its liquidity requirements in the short and longer term. The following table shows the remaining contractual maturities at the end of the reporting period of the Group’s financial liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the end of the reporting period) and the earliest date the Group can be required to pay: Contractual undiscounted cash outflow 訂約未折現現金流量 Within 1 year or on demand More than 1 year but less than 2 years Total Carrying amount at 31 March 一年內或 按要求償還 一年以上但二年內 總額 於三月三十一日 的賬面金額 2021 二零二一年 Accruals and other payables 應計費用及其他應付款 $ 3,213,554 $ – $ 3,213,554 $ 3,213,554 Amount due to HKSAR Government 應付香港特別行政區 政府款項 4,057,161 – 4,057,161 4,057,161 Lease liabilities 租賃負債 6,621,060 804,750 7,425,810 7,217,159 $ 13,891,775 $ 804,750 $ 14,696,525 $ 14,487,874 2020 二零二零年 Accruals and other payables 應計費用及其他應付款 $ 1,889,566 $ – $ 1,889,566 $ 1,889,566 Amount due to HKSAR Government 應付香港特別行政區 政府款項 4,499,859 – 4,499,859 4,499,859 Lease liabilities 租賃負債 6,522,084 7,242,750 13,764,834 13,068,304 $ 12,911,509 $ 7,242,750 $ 20,154,259 $ 19,457,729 The expected contractual cash flows, on an undiscounted basis, on those financial liabilities are similar to their respective carrying value at the reporting date. 19 金融風險管理和公允價值 （續） (b) 流動資金風險 本集團的政策是定期監察流動資金 需求，以及是否符合借款契諾的規 定，以確保維持充裕的現金儲備和 可供隨時變現的有價證券，同時獲 得大型金融機構和╱或附屬公司承 諾提供足夠的備用資金，以滿足短 期和較長期的流動資金需求。 下表載列了本集團的金融負債於報 告期末的剩餘合約期限。該等金融 負債是以訂約未折現現金流量（包 括以訂約利率或（如屬浮息）按於報 告期末的利率計算的利息付款）以 及本集團須支付的最早日期為準。 在未折現的基準下，該等金融負債 的預計訂約現金流與其於報告日的 相應賬面價值相若。