香港證券及投資學會年報2024

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） 4 Revenue and other income (a) Disaggregation of revenue Revenue from contracts with customers within the scope of HKFRS 15 is analysed as follows: 2024 2023 Disaggregated by the timing of revenue recognition 按收益確認時間分類 Revenue recognised at a point in time 在某一時點確認的收益 $ 52,929,361 $ 54,436,475 Revenue recognised over time 隨時間確認的收益 3,120,511 3,024,897 $ 56,049,872 $ 57,461,372 The Group has applied the practical expedient in paragraph 121 of HKFRS 15 to its contracts with customers and did not disclose information about the remaining performance obligations under the contracts that had an original expected duration of one year or less. (b) Other income 2024 2023 Government grants (Note) 政府補助（註） $ – $ 1,525,200 Donation received 已收捐款 – 950,000 Service fee received from Pilot Programme (note 15) 自先導計劃（參閱附註 15 ） 收取的服務費 1,800,000 800,000 Others 其他 158,483 701,278 $ 1,958,483 $ 3,976,478 Note: In 2022/23, the Group successfully applied for funding support from the Employment Support, Scheme under the Anti-epidemic Fund, set up by the HKSAR Government. The purpose of the funding is to provide financial support to employers to retain their current employees. Under the terms of the grant, the Group is required to employ a sufficient number of employees with reference to its proposed employee headcounts. No such grants received in 2023/24. 4 收益及其他收入 (a) 收益分類 《香港財務報告準則》第 15 號範圍內 的客戶合約收益分析如下： 本集團已將《香港財務報告準則》第 15 號第 121 段的實務變通方法應用 於其與客戶的合約，並無披露有關 原預計期限為一年或虧損的合約下 的剩餘履約責任的資料。 (b) 其他收益和收入淨額 註： 在二零二二年╱二零二三年，本集團 成功申請由香港特別行政區政府設立 的防疫抗疫基金之下的保就業計劃提 供的資助。資助的目的是為企業提供 財務支持，以留聘其現有員工。根據 該項補助的相關條款，本集團須參考 其擬定的員工人數僱用足夠數量的員 工。在二零二三年╱二零二四年，本 集團未有收到上述資助。 HKSI Institute Annual Report 2024 78