HKSI Institute AR2025

77 香港證券及投資學會 二零二五年年報 13 Accruals and other payables, cont ract liabilities 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 2025, an amount of HK$208,733 (2024: HK$230,848) accruals and other payables was recorded in relation to the Pilot Programme. (b) Contract liabilities and deferred income Contract liabilities included receipts of examination fees, professional development seminar and course fees, and annual fees from members of HK$6,774,094 (2024: HK$5,218,909), 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, contract liabilities classified as non-current liabilities of HK$390,930 (2024: HK$503,220) are expected to be recognised as income after one year. Contract liabilities outstanding at the beginning of the year of HK$5,218,909 (2024: HK$5,322,209) have been recognised as revenue during the year. Deferred income consists of the SFC grant for the ALP Project of HK$22,025 (2024: HK$22,025). 14 Provisions 2025 2024 Provision for re-instatement cost of office premise 辦公室處所重修成本撥備 $ 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 amount of the provision takes into account the Group’s recent reinstatement costs incurred for the old 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、合約 負債及遞延收入 (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。 截至二零二五年三月三十一日，與 先導計劃相關的應計費用和其他應 付款為港幣 208,733 （二零二四年： 港幣 230,848 元）。 (b) 合約負債及遞延收入 合約負債包括已收取的考試費用、 專業發展研討會及課程費用，以及 會員年費，共港幣 6,774,094 元（二 零二四年：港幣 5,218,909 元），截 至報告期末尚未使用或確認為收 入，並預期於一年內使用或確認為 收入；分類為非流動負債的合約負 債為港幣 390,930 元（二零二四年： 港幣 503,220 元）預計將於一年後確 認為收入。 年初尚未結算的合約負債為港幣 5,218,909 元（二零二四年：港幣 5,322,209 元）已於本年度確認為收入。 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 二四年：港幣 22,025 元）的撥款。 14 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。