香港證券及投資學會年報2024

91 香港證券及投資學會 二零二四年年報 23 Institute-level statement of financial position at 31 March 2024 2024 2023 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 $ 32,482,643 $ 37,352,970 Deposits 按金 1,405,169 1,405,169 Investment in a subsidiary 於一家附屬公司的投資 18 100 100 $ 33,887,912 $ 38,758,239 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款和其他應收款 $ 3,905,818 $ 4,629,477 Amount due from a subsidiary 於一家附屬公司的投資 112,509 138,515 Time deposits with bank 銀行定期存款 14,025,391 13,450,582 Cash and bank balances 現金及銀行結餘 9,029,188 7,773,886 $ 27,072,906 $ 25,992,460 Current liabilities 流動負債 Accruals and other payables 應計費用和其他應付款 $ 2,435,561 $ 2,621,150 Deferred income 遞延收入 5,240,934 5,344,234 Amount due to HKSAR Government 應付香港特別行政區政府款項 3,357,258 1,721,241 Lease liabilities 租賃負債 3,152,822 2,963,596 $ 14,186,575 $ 12,650,221 Net current assets 流動資產淨值 $ 12,886,331 $ 13,342,239 Total assets less current liabilities 資產總值減流動負債 $ 46,774,243 $ 52,100,478 Non-current liabilities 非流動負債 Deferred income 遞延收入 $ 503,220 $ 328,695 Provisions 撥備 1,993,000 1,993,000 Lease liabilities 租賃負債 24,384,571 27,537,393 $ 26,880,791 $ 29,859,088 Net assets 資產淨值 $ 19,893,452 $ 22,241,390 General fund 普通基金 17(a) $ 19,893,452 $ 22,241,390 Approved and authorised for issue by the board of directors on 29 October 2024. ) Mr Colin Stuart Shaftesley ) ) Directors Mr Lui Chi Wang ) ) 23 本會於二零二四年三月三十一 日的財務狀況表 董事局於二零二四年十月二十九日核准 並許可發出。 ) 石鈞年先生 ) ) 董事 呂志宏先生 ) )