香港證券及投資學會年報2024

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2024 (Expressed in Hong Kong dollars) 截至二零二四年三月三十一日止年度（以港幣列示） Note 2024 2023 附註 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 9 $ 32,487,107 $ 37,359,432 Deposits 按金 11 1,405,169 1,405,169 $ 33,892,276 $ 38,764,601 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款和其他應收款 11 $ 4,950,379 $ 4,723,790 Time deposits with bank 銀行定期存款 12 14,025,391 13,450,582 Cash and bank balances 現金及銀行結餘 12 14,085,547 12,969,838 $ 33,061,317 $ 31,144,210 Current liabilities 流動負債 Accruals and other payables 應計費用和其他應付款 13(a) $ 2,547,490 $ 2,720,092 Deferred income 遞延收入 13(b) 5,240,934 5,344,234 Amount due to the Government of the Hong Kong Special Administrative Region (“HKSAR Government”) 應付香港特別行政區政府款項 15 3,357,258 1,721,241 Lease liabilities 租賃負債 16 3,152,822 2,963,596 $ 14,298,504 $ 12,749,163 Net current assets 流動資產淨值 $ 18,762,813 $ 18,395,047 Total assets less current liabilities 資產總值減流動負債 $ 52,655,089 $ 57,159,648 Non-current liabilities 非流動負債 Deferred income 遞延收入 13(b) $ 503,220 $ 328,695 Provisions 撥備 14 1,993,000 1,993,000 Lease liabilities 租賃負債 16 24,384,571 27,537,393 $ 26,880,791 $ 29,859,088 Net assets 資產淨值 $ 25,774,298 $ 27,300,560 Representing: 代表： General fund 普通基金 17(a) $ 26,262,688 $ 27,489,946 Exchange reserve 匯兌儲備 17(b) (488,390) (189,386) $ 25,774,298 $ 27,300,560 Approved and authorised for issue by the board of directors on 29 October 2024. ) Mr Colin Stuart Shaftesley ) ) Directors Mr Lui Chi Wang ) ) 董事局於二零二四年十月二十九日核准並許可 發出。 ) 石鈞年先生 ) ) 董事 呂志宏先生 ) ) The notes on pages 66 to 92 form part of these financial statements. 第 66 至第 92 頁的附註屬本財務報表的一部分。 63 香港證券及投資學會 二零二四年年報