HKSI Institute AR2022

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2022 (Expressed in Hong Kong dollars) 二零二二年三月三十一日（以港幣列示） 65 香港證券及投資學會 二零二二年年報 Note 2022 2021 附註 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 9 $ 35,971,166 $ 8,693,445 Deposits 按金 11 1,405,169 1,825,228 $ 37,376,335 $ 10,518,673 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款及其他應收款 11 $ 10,578,445 $ 4,632,625 Cash and bank balances 現金及銀行結存 12 17,960,829 19,796,012 Time deposits with bank 銀行定期存款 12 16,195,450 16,134,943 $ 44,734,724 $ 40,563,580 Current liabilities 流動負債 Accruals and other payables 應計費用及其他應付款 13(a) $ 3,965,217 $ 3,213,554 Deferred income 遞延收入 13(b) 8,576,774 6,029,756 Provisions 撥備 14 650,000 – Amount due to the Government of the Hong Kong Special Administrative Region 應付香港特別行政區政府款項 15 4,559,568 4,057,161 Lease liabilities 租賃負債 16 3,152,368 6,416,649 $ 20,903,927 $ 19,717,120 Net current assets 流動資產淨值 $ 23,830,797 $ 20,846,460 Total assets less current liabilities 資產總值減流動負債 $ 61,207,132 $ 31,365,133 Non-current liabilities 非流動負債 Deferred income 遞延收入 13(b) $ 625,260 $ 283,560 Provisions 撥備 14 1,993,000 650,000 Lease liabilities 租賃負債 16 30,500,990 800,510 $ 33,119,250 $ 1,734,070 Net assets 資產淨值 $ 28,087,882 $ 29,631,063 Representing: 代表： General fund 普通基金 17(a) $ 27,896,634 $ 29,574,484 Exchange reserve 匯兌儲備 17(b) 191,248 56,579 $ 28,087,882 $ 29,631,063 Approved and authorised for issue by the board of directors on 8 November 2022. ) Mr Colin Stuart Shaftesley ) ) Directors Ms Katherine Kit Shuen Ng ) ) The notes on pages 68 to 93 form part of these financial statements. 董事局於二零二二年十一月八日核准並許可 發出。 ) 石鈞年先生 ) ) 董事 伍潔鏇女士 ) ) 第 68 至第 93 頁的附註屬本財務報表的一部 分。