HKSI Institute AR2020

99 香港證券及投資學會 二零二零年年報 6 董事酬金 於本年度，本集團未向任何董事支付且 不會向其支付根據香港《公司條例》第 383(1) 條及第 2 部《公司（披露董事利益資 料）規例》列報的任何費用或酬金（二零 一九年：港幣零元）。 7 稅項 本會是一個專業團體，而本會以會費形 式收取的款項中，不超過半數來自有權 就該會費申索香港利得稅扣減數的人 士。因此，本會根據香港《稅務條例》第 24(2) 條不須計征香港利得稅。故本會未 在財務報表中提取香港利得稅撥備。 本年度內，本會確認一項源自一家中 國大陸附屬公司的企業所得稅費用港 幣 13,975 元（二零一九年：港幣 59,812 元）。 8 於附屬公司的投資 下表只載列對本集團的業績、資產或負 債有重大影響的附屬公司詳情。除另有 註明者外，所持有的股份均為普通股。 6 Directors’ emoluments None of the directors received or will receive any fees or emoluments that should be disclosed pursuant to section 383(1) of the Hong Kong Companies Ordinance and Part 2 of the Companies (Disclosure of Information about Benefits of Directors) Regulation during the year (2019: Nil). 7 Taxation The Institute is a professional association and not more than half of the receipts by way of subscriptions are from persons who would be entitled to claim their subscriptions as allowable deductions for the purpose of Hong Kong Profits Tax. The Institute is therefore not subject to Hong Kong Profits Tax under section 24(2) of the Hong Kong Inland Revenue Ordinance. Accordingly, no provision for Hong Kong Profits Tax has been made in the financial statements. During the year, the Institute recognised corporate income tax expense of HK$13,975 (2019: $59,812) from a subsidiary in the People’s Republic of China. 8 Investments in subsidiaries The following list contains only the particulars of subsidiaries which principally affected the results, assets or liabilities of the Group. The class of shares held is ordinary unless otherwise stated. Percentage of ownership interest 所有權權益百分比 Name of company Place of incorporation Group’s effective interest Held by the Company Held by a subsidiary Principal activity 公司名稱 註冊成立地 本集團的 實際權益 由本公司持有 由一家 附屬公司 持有 主要業務 Hong Kong Securities Institute (China) Limited Hong Kong 香港 100% 100% – Investment holding 投資控股 香港證券專業學會（中國）有限公司 深圳匯柏信息諮詢有限公司 People’s Republic of China 100% – 100% Provision of consultancy services 中華人民共和國 提供諮詢服務