HKSI Institute AR2022

CONSOLIDATED CASH FLOWSTATEMENT 綜合現金流量表 for the year ended 31 March 2022 (Expressed in Hong Kong dollars) 截至二零二二年三月三十一日止年度（以港幣列示） 67 香港證券及投資學會 二零二二年年報 Note 2022 2021 附註 Deficit before taxation 稅前虧損 $ (1,478,344) $ (8,391,408) Adjustments for: 調整項目： Interest income 利息收入 (79,271) (190,865) Interest expenses 利息支出 317,228 502,194 Depreciation 折舊 9 7,514,154 7,015,121 Operating cash flow before changes in working capital 營運資金變動前的經營現金 流量 $ 6,273,767 $ (1,064,958) (Increase)/decrease in time deposits with bank 銀行定期存款（增加）╱減少額 (60,507) 4,591,530 Increase in deposits, prepayments and other receivables 按金、預付款和其他應收款增 加額 (5,525,761) (1,845,048) Increase in accruals and other payables 應計費用及其他應付款增加額 749,010 1,323,988 Increase/(decrease) in deferred income 遞延收入增加╱（減少）額 2,888,718 (570,893) (Increase)/decrease in restricted cash balances 受限制的現金結餘（增加）╱ 減少額 (384,231) 575,032 Increase in provisions 撥備增加額 1,993,000 – Increase/(decrease) in 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 增加╱（減少）額 502,407 (442,698) Tax paid 已付稅費 (196,853) (30,915) Net cash generated from operating activities 經營活動產生的現金淨額 $ 6,239,550 $ 2,536,038 Investing activities 投資活動 Interest received 已收利息 $ 79,271 $ 190,865 Payment for purchase of property, plant and equipment 購買物業、廠房和設備付款 (24,728) (662,250) Net cash generated from/(used in) investing activities 投資活動產生╱（所用）的現金 淨額 $ 54,543 $ (471,385) Financing activities 融資活動 Interest element of lease rentals paid 已付租賃租金的利息要素 12 $ (317,228) $ (502,194) Capital element of lease rentals paid 已付租賃租金的資本要素 12 (8,330,728) (6,202,949) Net cash used in financing activities 融資活動所用的現金淨額 $ (8,647,956) $ (6,705,143) Net decrease in cash and cash equivalents 現金及現金等價物減少淨額 $ (2,353,863) $ (4,640,490) Cash and cash equivalents at 1 April 於四月一日的現金及現金 等價物 15,345,364 19,837,888 Effect of foreign exchange rate changes 外幣匯率變動的影響 134,449 147,966 Cash and cash equivalents at 31 March 於三月三十一日的現金及現金 等價物 12 $ 13,125,950 $ 15,345,364 The notes on pages 68 to 93 form part of these financial statements. 第 68 至第 93 頁的附註屬本財務報表的一部 分。