HKSI Institute AR2021

69 香港證券及投資學會 二零二一年年報 Note 2021 2020 附註 Deficit before taxation 稅前虧損 $ (8,391,408) $ (9,216,252) Taxation 稅項 8 (30,915) (13,975) Deficit for the year 本年度虧損 17(a) $ (8,422,323) $ (9,230,227) 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 148,926 (81,317) Deficit and other comprehensive income for the year 本年度虧損及其他全面收益 $ (8,273,397) $ (9,311,544) The notes on pages 73 to 100 form part of these financial statements. 第 73 至第 100 頁的附註屬本財務報表的一部 分。