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） 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 和辦公設備 電腦設備 使用權資產 總額 Cost: 成本： At 31 March 2023 於二零二三年三月三十一日 $ 5,444,316 $ 2,342,058 $ 2,630,283 $ 53,521,066 $ 63,937,723 Additions 增置 – 50,212 519,977 – 570,189 Maturity of lease 租賃期滿 – – – (18,754,139) (18,754,139) Exchange adjustments 匯兌調整 – (479) (1,650) – (2,129) At 31 March 2024 於二零二四年三月三十一日 $ 5,444,316 $ 2,391,791 $ 3,148,610 $ 34,766,927 $ 45,751,644 Accumulated depreciation: 累計折舊： At 31 March 2023 於二零二三年三月三十一日 $ 564,414 $ 796,261 $ 1,881,123 $ 23,336,493 $ 26,578,291 Charge for the year 本年度折舊 623,966 422,297 479,616 3,916,307 5,442,186 Written back on maturity of lease 租賃期滿撥回 – – – (18,754,139) (18,754,139) Exchange adjustments 匯兌調整 – (406) (1,395) – (1,801) At 31 March 2024 於二零二四年三月三十一日 $ 1,188,380 $ 1,218,152 $ 2,359,344 $ 8,498,661 $ 13,264,537 Cost: 成本： 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 Additions 增置 5,444,316 1,609,476 851,531 – 7,905,323 Disposals 處置 (5,527,856) (3,354,389) (6,589,266) – (15,471,511) Exchange adjustments 匯兌調整 (2,274) (7,824) – (10,098) At 31 March 2023 於二零二三年三月三十一日 $ 5,444,316 $ 2,342,058 $ 2,630,283 $ 53,521,066 $ 63,937,723 Accumulated depreciation: 累計折舊： 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 Charge for the year 本年度折舊 576,335 366,882 496,947 4,884,851 6,325,015 Written back on disposals 處置時撥回 (5,511,419) (3,185,305) (6,583,872) – (15,280,596) Exchange adjustments 匯兌調整 – (2,230) (6,741) – (8,971) At 31 March 2023 於二零二三年三月三十一日 $ 564,414 $ 796,261 $ 1,881,123 $ 23,336,493 $ 26,578,291 Net book value: 賬面淨值： At 31 March 2024 於二零二四年三月三十一日 $ 4,255,936 $ 1,173,639 $ 789,266 $ 26,268,266 $ 32,487,107 At 31 March 2023 於二零二三年三月三十一日 $ 4,879,902 $ 1,545,797 $ 749,160 $ 30,184,573 $ 37,359,432 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 (2023: 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). 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（二零二三 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) 。 HKSI Institute Annual Report 2024 80