HKSI Institute AR2019

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 綜合損益及其他全面收益表 for the year ended 31 March 2019 (Expressed in Hong Kong dollars) 截至二零一九年三月三十一日止年度（以港幣列示） 81 香港證券及投資學會 二零一九年年報 Note 2019 2018 附註 Revenue 收入 Examination income 考試收入 $ 43,942,460 $ 40,052,478 Professional development income 職業發展課程收入 9,193,050 8,798,640 Member event income 會員活動收入 932,280 1,130,400 Annual fees from members 會員年費 3,492,455 3,591,412 Entrance fees from members 會員入會費 89,100 69,000 Sales of study materials 銷售研習材料 314,981 288,675 Other income 其他收入 Interest income 利息收入 369,972 216,442 Other income 其他收入 1,019,109 604,913 $ 59,353,407 $ 54,751,960 Expenditure 支出 Staff costs 員工成本 4 $32,330,623 $30,969,779 Development costs of study  manuals and examination  questions 溫習手冊及試題開發費用 916,975 363,489 Professional development  expenses 職業發展課程支出 2,636,939 2,289,217 Member event expenses 會員活動支出 876,765 923,343 Printing and stationery 印刷及文具 1,113,119 1,134,391 Marketing 市場推廣 605,289 887,439 Operating lease charges  on premises 處所經營租賃費用 5,077,346 5,046,420 Other premises expenses 其他處所費用 1,235,701 1,256,973 Depreciation 折舊 9 1,863,632 1,811,110 Communications 通訊 327,866 461,852 Travelling and entertainment 差旅及交際費 180,219 205,943 Bank charges 銀行手續費 1,405,729 1,289,016 Legal and professional fees 法律及專業服務費 141,545 543,744 Repair and maintenance 維修及保養 3,963,358 4,118,683 ALP Project system development  expenses 先進學習平台項目系統 開發支出 944,332 115,759 Cost of study materials sold 銷售研習材料成本 94,494 86,603 Miscellaneous expenses 雜項支出 210,586 190,528 $ 53,924,518 $ 51,694,289 The notes on pages 86 to 116 form part of these financial statements. 第 86 至第 116 頁的附註屬本財務報表的一部 分。