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） HKSI Institute Annual Report 2024 84 15 應付香港特別行政區政府款項 本集團作為香港特別行政區政府（「特區 政府」的代理，以規劃及執行「提升資產 財富管理業人才培訓先導計劃」 （「先導計 劃」），並遵循特區政府就提供服務所提 供的任何指引。 下表載列了從特區政府獲得的營運資金 變動。 2024 2023 16 租賃負債 下表載列了本集團租賃負債在本報告期 間和上一報告期末的剩餘合約期限： 15 Amount due to the Government of the Hong Kong Special Administrative Region The Group acted as agent for the HKSAR Government to plan and implement the Pilot Programme to Enhance Talent Training for the Asset and Wealth Management Sector (the “Pilot Programme”) and follow any directions given by the HKSAR Government in relation to the provision of the services. The following table shows the movement of working funds received from the HKSAR Government. 2024 2023 At the beginning of the financial year 年初 $ 1,721,241 $ 4,559,568 Add: Working funds received from the HKSAR Government 加： 從特區政府獲得的營運資金 7,800,000 3,000,000 Add: Interest received from bank account 加： 已收到的銀行賬戶利息 38,511 5,017 Less: Utilised to compensate expenses incurred by the Group on behalf of the HKSAR Government 減： 彌補本集團代表特區政府產 生的費用的已動用數額 (6,202,494) (5,843,344) $ 3,357,258 $ 1,721,241 16 Lease liabilities The following table shows the remaining contractual maturities of the Group’s lease liabilities at the end of the current and previous reporting periods: 31 March 2024 31 March 2023 二零二四年三月三十一日 二零二三年三月三十一日 Present value of the lease payments Total lease payments Present value of the lease payments Total lease payments 租賃付款 之現值 租賃付款 總額 租賃付款 之現值 租賃付款 總額 Within 1 year 1 年內 $ 3,152,822 $ 4,219,300 $ 2,963,596 $ 4,151,640 After 1 year but within 2 years 1 年後但 2 年內 $ 3,628,087 $ 4,557,600 $ 3,152,822 $ 4,219,300 After 2 years but within 5 years 2 年後但 5 年內 12,167,244 14,025,500 11,376,207 13,710,860 After 5 years 5 年後 8,589,240 8,932,440 13,008,364 13,804,680 $ 24,384,571 $ 27,515,540 $ 27,537,393 $ 31,734,840 $ 27,537,393 $ 30,500,989 Less: total future interest expenses 減：日後利息支出總數 $ (4,197,447) $ (5,385,491) Present value of lease liabilities 租賃負債之現值 $ 27,537,393 $ 30,500,989