香港證券及投資學會年報2024

83 香港證券及投資學會 二零二四年年報 13 Accruals and other payables and deferred income (a) Accruals and other payables All of the accruals and other payables are unsecured, interest-free and are expected to be settled within one year. As at 31 March 2024, an amount of HK$230,848 (2023: HK$32,788) accruals and other payables was recorded in relation to the Pilot Programme. (b) Deferred income Deferred income consists of the SFC grant for the ALP Project of HK$22,025 (2023: HK$22,025), and receipts of examination fees, professional development seminar and course fees, and annual fees from members of HK$5,218,909 (2023: HK$5,322,209), which are not yet utilised or earned as income as at the end of the reporting period and are expected to be utilised or earned as income within one year. Deferred annual fees from members of HK$503,220 (2023: HK$328,695) are expected to be recognised as income after one year. 14 Provisions Provision for re-instatement cost of office premise 2024 2023 At 1 April 於四月一日 $ 1,993,000 $ 2,643,000 Provision utilised 已作出的額外撥備 – (650,000) At 31 March 於三月三十一日 $ 1,993,000 $ 1,993,000 Under the tenancy agreement of the Group’s office premises, the Group has a contractual obligation to hand back the premise in its original condition. Therefore, the Group applies the “liability approach” and recognises a provision for these reinstatement cost over the period of the lease, based on the best estimate of the expected reinstatement cost in respect of the modifications made to the office premise. The expected timing of utilising the provision is when the Group terminates the tenancy agreement, which is not expected to happen until the tenancy agreement expires. 13 應計費用、其他應付款和遞延 收入 (a) 應計費用和其他應付款 所有應計費用和其他應付款均無抵 押、免息，並預計一年內可結算。 截至二零二四年三月三十一日，與 先導計劃相關的應計費用和其他應 付款為港幣 230,848 （二零二三年： 港幣 32,788 元）。 (b) 遞延收入 遞延收入包括證監會就先進學習 平台項目提供為數港幣 22,025 元 （二零二三年：港幣 22,025 元）的撥 款、及為數港幣 5,218,909 元（二零 二三年：港幣 5,322,209 元）的考試 收入、專業發展研討會和課程的收 入和會員年費。截至報告期末，該 等遞延收入尚未被動用或確認為收 入，預計將於一年內使用或賺取。 為數港幣 503,220 元（二零二三年： 港幣 328,695 元）的會員年費遞延收 入預計在一年後確認為收入。 14 撥備 辦公室處所重修成本撥備 根據本集團辦公室處所的租賃協議，本 集團在交還時有將辦公室處所恢復至原 始狀態的合約義務。因此，本集團使用 「負債法」，以及就有關辦公室處所的改 動而言，根據預計重修成本的最佳估計 在租賃期內確認該等重修成本。該撥備 預計會於本集團終止該租賃協議時（預計 至該租賃協議屆滿前不會發生）計提。