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） 12 Cash and bank balances (continued) The table below details changes in the Group’s liabilities from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the cash flow statement as cash flows from financing activities. Lease liabilities 租賃負債 2024 2023 At 1 April 於四月一日 $ 30,500,989 $ 33,653,358 Changes from financing cash flows: 融資現金流的變動﹕ Capital element of lease rentals paid 已付租賃租金的資本要素 (2,963,596) (3,152,369) Interest element of lease rentals paid 已付租賃租金的利息要素 (1,188,044) (1,306,637) Total changes from financing cash flows 融資現金流量的變動總額 $ (4,151,640) $ (4,459,006) Other changes: 其他變動： Interest expenses 利息支出 $ 1,188,044 $ 1,306,637 At 31 March 於三月三十一日 $ 27,537,393 $ 30,500,989 12 現金及銀行結餘 （續） 下表詳述本集團融資活動產生的負債變 動，包括現金及非現金變動。融資活動 產生的負債為已經或者將在現金流量表 中歸類為融資活動產生的現金流量或未 來現金流量涉及的負債。 HKSI Institute Annual Report 2024 82