HKSI Institute AR2022

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 82 Hong Kong Securities and Investment Institute Annual Report 2022 10 Intangible assets The costs of development and enhancement of the ALP Project of HK$11,836,756 (2021: HK$11,836,756) are capitalized as intangible assets. The costs have been fully funded by the grant from the SFC which is subject to a repayment clause (see note 21). 11 Deposits, prepayments and other receivables The rental deposit of HK$1,405,169 (2021: HK$1,825,228) is expected to be recovered after one year. All of the other deposits, prepayments and other receivables are unsecured, interest-free and expected to be recovered or expensed in profit or loss within one year. As at 31 March 2022, an amount of HK$4 (2021: HK$4) other receivables was recorded in relation to the Pilot Programme (see note 15). 12 Cash and bank balances 2022 2021 Deposits with banks 銀行存款 $ 34,126,635 $ 35,898,646 Cash in hand 現金 29,644 32,309 Total cash and bank balances 現金及銀行結餘總額 $ 34,156,279 $ 35,930,955 Less: Time deposits with bank 減：銀行定期存款 (16,195,450) (16,134,943) Cash and bank balances 現金及銀行結餘 $ 17,960,829 $ 19,796,012 As at 31 March 2022, an amount of HK$4,834,879 (2021: HK$4,450,648) cash and bank balances was held by the Group on behalf of the Government of the Hong Kong Special Administrative Region for the restrictive use for the Pilot Programme. Details of the Pilot Programme are set out in note 15. Analysis of the balances of cash and cash equivalents: 2022 2021 Cash and bank balances 現金及銀行結餘 $ 17,960,829 $ 19,796,012 Less: Restricted cash balances 減：受限制的現金結餘 (4,834,879) (4,450,648) Total cash and cash equivalents 現金及現金等價物總額 $ 13,125,950 $ 15,345,364 10 無形資產 先進學習平台項目模塊和系統的開發和 改善成本港幣 11,836,756 元（二零二一 年：港幣 11,836,756 元）資本化為無形資 產。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 ）。 11 按金、預付款和其他應收款 為數港幣 1,405,169 元（二零二一年：港 幣 1,825,228 元）的租金按金預計於一年 後收回。所有其他按金、預付款和其他 應收款均無抵押、免息的，並預計可於 一年內收回或在損益內確認為費用。截 至二零二二年三月三十一日，與先導計 劃相關的其他應收款為港幣 4 元（二零 二一年：港幣 4 元）（參閱附註 15 ）。 12 現金及銀行結餘 截至二零二二年三月三十一日，本集團 代表香港特別行政區政府就先導計劃的 限制性用途，持有為數港幣 4,834,879 元 （二零二一年：港幣 4,450,648 元）的現金 及銀行結餘。先導計劃的詳載列於附註 15 。 現金及現金等價物餘額分析如下：