HKSI Institute AR2020

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 2020 (Expressed in Hong Kong dollars) 截至二零二零年三月三十一日止年度（以港幣列示） 76 Hong Kong Securities and Investment Institute Annual Report 2020 Note 2020 2019 附註 Revenue 收入 Professional examination and development income 職業考試和發展課程收入 $ 44,764,741 $ 53,135,510 Member event income 會員活動收入 1,040,697 932,280 Annual fees from members 會員年費 3,493,642 3,492,455 Entrance fees from members 會員入會費 79,500 89,100 Sales of study materials 銷售研習材料 271,011 314,981 Other income 其他收入 Interest income 利息收入 522,564 369,972 Other income 其他收入 760,871 1,019,109 $ 50,933,026 $ 59,353,407 Expenditure 支出 Staff costs 員工成本 4 $ 36,440,471 $ 32,330,623 Professional examination and development expenses 職業考試和發展課程支出 3,520,956 3,553,914 Member event expenses 會員活動支出 1,161,008 876,765 Printing and stationery 印刷及文具 808,713 1,113,119 Marketing 市場推廣 708,836 605,289 Operating lease charges on premises 處所經營租賃費用 306,700 5,077,346 Other premises expenses 其他處所費用 1,265,124 1,235,701 Depreciation 折舊 9 7,167,465 1,863,632 Communications 通訊 292,738 327,866 Travelling and entertainment 差旅及交際費 195,794 180,219 Bank charges 銀行手續費 1,254,866 1,405,729 Legal and professional fees 法律及專業服務費 1,198,896 141,545 Repair and maintenance 維修及保養 3,783,123 3,963,358 ALP Project system development expenses 先進學習平台項目系統 開發支出 1,045,004 944,332 Cost of study materials sold 銷售研習材料成本 81,303 94,494 Miscellaneous expenses 雜項支出 217,160 210,586 Interest expenses of lease liabilities 租賃負債利息支出 701,121 – $ 60,149,278 $ 53,924,518 The notes on pages 81 to 112 form part of these financial statements. 第 81 至第 112 頁的附註屬本財務報表的一部 分。