香港證券及投資學會年報2024

10 Intangible assets The costs of development and enhancement of the ALP Project of HK$11,836,756 (2023: HK$11,836,756) are capitalised as intangible assets. The costs have been fully funded by the grant from the SFC which is subject to a repayment clause (see note 21). As at 31 March 2024 and 2023, the balance is fully amortised and the respective carrying amount is HK$Nil. 11 Deposits, prepayments and other receivables The rental deposit of HK$1,405,169 (2023: HK$1,405,169) 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 2024, an amount of HK$26,105 (2023: HK$915) other receivables and prepayment were recorded in relation to the Pilot Programme (see note 15). 12 Cash and bank balances 2024 2023 Deposits with banks 銀行存款 $ 28,090,752 $ 26,387,753 Cash in hand 現金 $ 20,186 32,667 Total cash and bank balances 現金及銀行結餘總額 $ 28,110,938 $ 26,420,420 Less: Time deposits with bank 減：銀行定期存款 (14,025,391) (13,450,582) Cash and bank balances in the consolidated statement of financial position 綜合財務狀況表所示的現金 及銀行結餘 $ 14,085,547 $ 12,969,838 As at 31 March 2024, an amount of HK$3,562,001 (2023: HK$1,753,114) cash and bank balances was held by the Group on behalf of the HKSAR Government 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: 2024 2023 Cash and bank balances 現金及銀行結餘 $ 14,085,547 $ 12,969,838 Less: Restricted cash balances 減：受限制的現金結餘 (3,562,001) (1,753,114) Total cash and cash equivalents in the consolidated cash flow statement 綜合現金流量表所示的現金和 現金等價物總額 $ 10,523,546 $ 11,216,724 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（二零二三 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 ）。 於二零二四年和二零二三年三月三十一 日，該餘額已全數攤銷，相關賬面金額 為港幣零元。 11 按金、預付款和其他應收款 為數港幣 1,405,169 元（二零二三年：港幣 1,405,169 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，并預計可於一 年內收回或在損益內確認為費用。截至 二零二四年三月三十一日，與先導計劃 相關的其他應收款為港幣 26,105 元（二零 二三年：港幣 915 元） （參閱附註 15 ）。 12 現金及銀行結餘 截至二零二四年三月三十一日，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 3,562,001 元 （二零二三年：港幣 1,753,114 元）的現金 及銀行結餘。先導計劃的詳載列於附註 15 。 現金和現金等價物結餘分析如下： 81 香港證券及投資學會 二零二四年年報