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） 64 Hong Kong Securities and Investment Institute Annual Report 2022 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。 Note 2022 2021 附註 Deficit before taxation 稅前虧損 $ (1,478,344) $ (8,391,408) Taxation 稅項 8 (199,506) (30,915) Deficit for the year 本年度虧損 17(a) $ (1,677,850) $ (8,422,323) 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 134,669 148,926 Deficit and other comprehensive income for the year 本年度虧損及其他全面收益 $ (1,543,181) $ (8,273,397)