HKSI Institute AR2025

85 香港證券及投資學會 二零二五年年報 23 Institute-level statement of financial position at 31 March 2025 2025 2024 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 $ 27,600,847 $ 32,482,643 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 $ 29,006,116 $ 33,887,912 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款和其他應收款 $ 6,071,012 $ 3,905,818 Amount due from a subsidiary 於一家附屬公司的投資 135,605 112,509 Time deposits with bank 銀行定期存款 11,369,045 14,025,391 Cash and bank balances 現金及銀行結餘 10,686,853 9,029,188 $ 28,262,515 $ 27,072,906 Current liabilities 流動負債 Accruals and other payables 應計費用和其他應付款 $ 2,785,483 $ 2,435,561 Contract liabilities and deferred income 合約負債及遞延收入 6,796,119 5,240,934 Amount due to HKSAR Government 應付香港特別行政區政府款項 4,369,730 3,357,258 Lease liabilities 租賃負債 3,613,843 3,152,822 $ 17,565,175 $ 14,186,575 Net current assets 流動資產淨值 $ 10,697,340 $ 12,886,331 Total assets less current liabilities 資產總值減流動負債 $ 39,703,456 $ 46,774,243 Non-current liabilities 非流動負債 Contract liabilities and deferred income 合約負債及遞延收入 $ 390,930 $ 503,220 Provisions 撥備 1,993,000 1,993,000 Lease liabilities 租賃負債 20,740,218 24,384,571 $ 23,124,148 $ 26,880,791 Net assets 資產淨值 $ 16,579,308 $ 19,893,452 General fund 普通基金 17(a) $ 16,579,308 $ 19,893,452 Approved and authorised for issue by the board of directors on 21 October 2025. ) Mr Liem Chi Kit Kevin ) ) Directors Mr Lui Chi Wang ) ) 23 本會於二零二五年三月三十一 日的財務狀況表 董事局於二零二五年十月二十一日核准 並許可發出。 ) 林子傑先生 ) ) 董事 呂志宏先生 ) )