HKSI Institute AR2022

81 香港證券及投資學會 二零二二年年報 9 物業、廠房和設備 通過先進學習平台項目，本集團能夠為 其成員和金融服務行業從業者提供一站 式服務和個性化網上門戶網站。除了目 前提供的課堂為主的培訓外，該項目 使本集團能夠提供學習管理服務，並開 發基於技術的學習解決方案。為啟動先 進學習平台項目而進行的基礎設施改善 的直接相關成本港幣 2,310,210 元（二零 二一年：港幣 2,310,210 元）予以資本化 為物業、廠房和設備。相關成本由證監 會撥款全額資助，該撥款遵循償還條款 （參閱附註 21 ）。 9 Property, plant and equipment Leasehold improvements Furniture, fixtures and office equipment Computer equipment Right-of-use assets Total 租賃裝修 傢具、 固定裝置和 辦公室設備 電腦設備 使用權資產 總額 Cost: 成本： At 1 April 2021 於二零二一年四月一日 $ 5,527,856 $ 4,084,194 $ 8,351,373 $ 18,754,139 $ 36,717,562 Additions 增置 – 3,840 20,888 34,766,927 34,791,655 Disposals 處置 – – – – – Exchange adjustments 匯兌調整 – 1,211 3,581 – 4,792 At 31 March 2022 於二零二二年三月三十一日 $ 5,527,856 $ 4,089,245 $ 8,375,842 $ 53,521,066 $ 71,514,009 Accumulated depreciation: 累計折舊： At 1 April 2021 於二零二一年四月一日 $ 5,356,446 $ 3,447,547 $ 7,421,694 $ 11,798,430 $ 28,024,117 Charge for the year 本年度折舊 143,052 168,200 549,690 6,653,212 7,514,154 Exchange adjustments 匯兌調整 – 1,167 3,405 – 4,572 At 31 March 2022 於二零二二年三月三十一日 $ 5,499,498 $ 3,616,914 $ 7,974,789 $ 18,451,642 $ 35,542,843 Cost: 成本： At 1 April 2020 於二零二零年四月一日 $ 5,518,946 $ 3,826,470 $ 7,945,335 $ 18,774,216 $ 36,064,967 Additions 增置 8,910 255,090 398,250 351,804 1,014,054 Disposals 處置 – – – (371,881) (371,881) Exchange adjustments 匯兌調整 – 2,634 7,788 – 10,422 At 31 March 2021 於二零二一年三月三十一日 $ 5,527,856 $ 4,084,194 $ 8,351,373 $ 18,754,139 $ 36,717,562 Accumulated depreciation: 累計折舊： At 1 April 2020 於二零二零年四月一日 $ 5,215,516 $ 3,198,488 $ 6,854,801 $ 6,102,610 $ 21,371,415 Charge for the year 本年度折舊 140,930 246,488 560,002 6,067,701 7,015,121 Disposals 處置 – – – (371,881) (371,881) Exchange adjustments 匯兌調整 – 2,571 6,891 – 9,462 At 31 March 2021 於二零二一年三月三十一日 $ 5,356,446 $ 3,447,547 $ 7,421,694 $ 11,798,430 $ 28,024,117 Net book value: 賬面淨值： At 31 March 2022 於二零二二年三月三十一日 $ 28,358 $ 472,331 $ 401,053 $ 35,069,424 $ 35,971,166 At 31 March 2021 於二零二一年三月三十一日 $ 171,410 $ 636,647 $ 929,679 $ 6,955,709 $ 8,693,445 The Advanced Learning Platform (“ALP”) enables the Group to provide a one-stop service and personalised on-line portal to its members and financial services industry practitioners. It also enables the Group to offer learning management services and develop technology-based learning solutions in addition to the classroom-based trainings that are currently provided. The directly attributable costs of the infrastructure enhancement to launch the ALP Project of HK$2,310,210 (2021: HK$2,310,210) are capitalised as property, plant and equipment. The costs have been fully funded by a grant from the SFC which is subject to a repayment clause (see note 21).