HKSI Institute AR2022

CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME 綜合損益及其他全面收益表 for the year ended 31 March 2022 (Expressed in Hong Kong dollars) 截至二零二二年三月三十一日止年度（以港幣列示） 63 香港證券及投資學會 二零二二年年報 Note 2022 2021 附註 Revenue 收益 4(a) Professional examination and development income 職業考試和發展課程收入 $ 53,246,198 $ 41,933,201 Annual fees from members 會員年費 3,458,706 3,631,960 Entrance fees from members 會員入會費 45,300 38,400 Member event income 會員活動收入 352,150 36,100 Sales of study materials 銷售研習材料 383,000 336,700 $ 57,485,354 $ 45,976,361 Other income 其他收入 Interest income 利息收入 $ 79,271 $ 190,865 Other income 其他收入 4(b) 1,640,868 5,985,565 $ 1,720,139 $ 6,176,430 Expenditure 支出 Staff costs 員工成本 5 $ 37,562,463 $ 39,583,412 Professional examination and development expenses 職業考試和發展課程支出 5,608,543 4,077,807 Member event expenses 會員活動支出 576,871 237,087 Cost of study materials sold 銷售研習材料成本 31,907 59,083 Depreciation 折舊 9 7,514,154 7,015,121 Repair and maintenance 維修及保養 3,891,188 4,141,337 Other premises expenses 其他處所費用 1,583,522 1,453,787 Bank charges 銀行手續費 1,337,810 1,117,967 Marketing 市場推廣 702,835 484,707 Printing and stationery 印刷及文具 679,684 671,701 Interest expenses of lease liabilities 租賃負債利息支出 317,228 502,194 Miscellaneous expenses 雜項支出 310,038 273,584 Communications 通訊 220,895 252,099 Legal and professional fees 法律及專業服務費 153,077 593,307 Travelling and entertainment 差旅及交際費 96,965 73,431 Operating lease charges on premises 處所經營租賃支出 96,657 7,575 $ 60,683,837 $ 60,544,199 The notes on pages 68 to 93 form part of these financial statements. 第 68 至第 93 頁的附註屬本財務報表的一部 分。