HKSI Institute AR2025

79 香港證券及投資學會 二零二五年年報 16 Lease liabilities (continued) Lease liabilities 租賃負債 2025 2024 At beginning of the year 於四月一日 $ 27,537,393 $ 30,500,989 Changes from financing cash flows: 融資現金流的變動： Capital element of lease rentals paid 已付租賃租金的資本要素 (3,140,276) (2,963,596) Interest element of lease rentals paid 已付租賃租金的利息要素 (1,067,271) (1,188,044) Total changes from financing cash flows 融資現金流量的變動總額 $ (4,207,547) $ (4,151,640) Other changes: 其他變動： Interest expenses 利息支出 $ 1,067,271 $ 1,188,044 Modification of lease liabilities 租賃負債調整 (43,056) – Total other changes 其他變動總額 $ 1,024,215 $ 1,188,044 At end of the year 於三月三十一日 $ 24,354,061 $ 27,537,393 17 General fund and exchange reserve (a) General fund The Group The Institute 本集團 本會 2025 2024 2025 2024 General fund at beginning of the year 於四月一日的普通基金 $ 26,262,688 $ 27,489,946 $ 19,893,452 $ 22,241,390 Deficit for the year 本年度虧損 (1,577,432) (1,227,258) (3,314,144) (2,347,938) General fund at end of the year 於三月三十一日的 普通基金 $ 24,685,256 $ 26,262,688 $ 16,579,308 $ 19,893,452 The SFC provided funding of HK$2 million, HK$3 million and HK$10 million to the Institute in the years ended 31 March 2000, 31 March 1999 and 31 March 1998 respectively. As at 31 March 2025, the total funding from the SFC amounted to HK$15 million (2024: HK$15 million). This funding is non- refundable, non-interest bearing, and repayable only in the event that the Institute is wound up. Deficits are transferred to or from the statement of profit or loss and other comprehensive income in accordance with the memorandum and articles of association and shall be applied solely towards the promotion of the objects of the Institute as set forth in the memorandum and articles of association. 16 租賃負債 （續） 17 普通基金和匯兌儲備 (a) 普通基金 香港證監會於截至二零零零年三月 三十一日、一九九九年三月三十一 日及一九九八年三月三十一日止年 度分別向本會提供資金港幣兩百萬 元、港幣三百萬元及港幣一千萬 元。於二零二五年三月三十一，由 香港證監會提供的資金額合共港幣 一千五百萬元（二零二四年：港幣 一千五百萬元）。這筆資金為不可 退還、無息，並只須在本會清盤時 償還。 虧損根據本會的組織章程大綱及細 則轉入或轉出損益及其他全面收益 表，並只是會用於組織章程大綱及 細則所載的目標。