HKSI Institute AR2019

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Continued) 綜合損益及其他全面收益表（續） 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） 82 Hong Kong Securities and Investment Institute Annual Report 2019 Note 2019 2018 附註 Surplus before taxation 稅前盈餘 $ 5,428,889 $ 3,057,671 Taxation 稅項 7 (59,812) – Surplus for the year 本年度盈餘 16 $5,369,077 $3,057,671 Other comprehensive income 其他全面收益 Items that may be reclassified  subsequently to profit or loss: 其後可能重新分類為損益 的項目 Exchange differences on translation  of financial statements  of overseas subsidiary 換算海外附屬公司財務報表 所產生的匯兌差額 (60,102) 40,894 Surplus and other comprehensive  income for the year 本年度盈餘及其他全面收益 $5,308,975 $3,098,565 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。