HKSI Institute AR2021

Directors’ Report 62 董事局報告 Auditor’s Report 64 核數師報告 Consolidated Statement of Profit or Loss and 68 Other Comprehensive Income 綜合損益及其他全面收益表 Consolidated Statement of Financial Position 70 綜合財務狀況表 Consolidated Statement of Changes in General Fund 71 綜合普通基金變動表 Consolidated Cash Flow Statement 72 綜合現金流量表 Notes to the Financial Statements 73 財務報表附註 REPORTS AND FINANCIAL STATEMENTS 報告及財務報表