HKSI Institute AR2020

77 香港證券及投資學會 二零二零年年報 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 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） Note 2020 2019 附註 (Deficit)/surplus before taxation 稅前（虧損）╱盈餘 $ (9,216,252) $ 5,428,889 Taxation 稅項 7 (13,975) (59,812) (Deficit)/surplus for the year 本年度（虧損）╱盈餘 17(a) $ (9,230,227) $ 5,369,077 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 (81,317) (60,102) (Deficit)/surplus and other comprehensive income for the year 本年度（虧損）╱盈餘及 其他全面收益 $ (9,311,544) $ 5,308,975 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。