HKSI Institute AR2025

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 2025 78 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。 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： 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。 15 Amount due to the Government of the Hong Kong Special Administrative Region The Group acted as an 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. 2025 2024 At the beginning of the financial year 年初 $ 3,357,258 $ 1,721,241 Add: Working funds received from the HKSAR Government 加： 從特區政府獲得的 營運資金 8,533,000 7,800,000 Add: Interest received from bank account 加：已收到的銀行賬戶利息 31,111 38,511 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 (7,551,639) (6,202,494) At the end of the financial year 年終 $ 4,369,730 $ 3,357,258 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: 2025 2024 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 $ 3,613,843 $ 4,551,840 $ 3,152,822 $ 4,219,300 After 1 year but within 2 years 1 年後但 2 年內 $ 3,766,587 $ 4,551,840 $ 3,628,087 $ 4,557,600 After 2 years but within 5 years 2 年後但 5 年內 12,989,060 14,335,820 12,167,244 14,025,500 After 5 years 5 年後 3,984,571 4,060,200 8,589,240 8,932,440 $ 20,740,218 $ 22,947,860 $ 24,384,571 $ 27,515,540 $ 24,354,061 $ 27,499,700 $ 27,537,393 $ 31,734,840 Less: total future interest expenses 減：日後利息支出總數 $ 3,145,639 $ 4,197,447 Present value of lease liabilities 租賃負債之現值 $ 24,354,061 $ 27,537,393 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.