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） Hong Kong Securities and Investment Institute 23 Institute-level statement of financial position at 31 March 2022 2022 2021 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 $ 35,955,758 $ 8,686,572 Deposits 按金 1,405,169 1,825,228 Investment in a subsidiary 於一家附屬公司的投資 100 100 $ 37,361,027 $ 10,511,900 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款和其他應收款 $ 10,134,012 $ 4,618,662 Amount due from a subsidiary 應收一家附屬公司款項 127,487 111,679 Cash and bank balances 現金及銀行結餘 13,235,128 17,686,351 Time deposits with bank 銀行定期存款 16,195,450 16,134,943 $ 39,720,687 $ 38,551,635 Current liabilities 流動負債 Accruals and other payables 應計費用及其他應付款 $ 3,965,217 $ 3,213,554 Deferred income 遞延收入 8,576,774 6,029,756 Provisions 撥備 650,000 – Amount due to HKSAR Government 應付香港特別行政區政府款項 4,559,568 4,057,161 Lease liabilities 租賃負債 3,152,368 6,416,649 $ 20,903,927 $ 19,717,120 Net current assets 流動資產淨值 $ 18,816,760 $ 18,834,515 Total assets less current liabilities 資產總值減流動負債 $ 56,177,787 $ 29,346,415 Non-current liabilities 非流動負債 Deferred income 遞延收入 $ 625,260 $ 283,560 Provisions 撥備 1,993,000 650,000 Lease liabilities 租賃負債 30,500,990 800,510 $ 33,119,250 $ 1,734,070 Net assets 資產淨值 $ 23,058,537 $ 27,612,345 General fund 普通基金 $ 23,058,537 $ 27,612,345 Approved and authorised for issue by the board of directors on 8 November 2022. ) Mr Colin Stuart Shaftesley ) ) Directors Ms Katherine Kit Shuen Ng ) ) 23 本會於二零二二年三月三十一 日的財務狀況表 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 ) ) 92 Annual Report 2022