HKSI Institute AR2022

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 80 Hong Kong Securities and Investment Institute Annual Report 2022 4 Revenue and other income (continued) (b) Other income The Group has been granted and received two tranches of government subsidy from the Employment Support Scheme under the Anti-epidemic Fund amounted to HK$Nil (2021: HK$3,441,606) and earned net service fee income of HK$Nil (2021: HK$921,980) from acting as an agent for the Financial Services and the Treasury Bureau to disburse the subsidy to Securities Industry under the Anti-epidemic Fund during the year. The remaining balance mainly represented the service fee received from Pilot Programme (see note 15) of HK$1,160,000 (2021: HK$1,062,000). 5 Staff costs 2022 2021 Salaries, wages and other benefits 薪金、工資和其他福利 $ 36,532,930 $ 38,530,071 Contributions to provident fund 公積金供款 1,029,533 1,053,341 $ 37,562,463 $ 39,583,412 6 Auditors’ remuneration The position of the auditors of the Institute is honorary and therefore no auditors’ remuneration was paid during the year (2021: HK$Nil). 7 Directors’ emoluments None of the directors received or will receive any fees or emoluments that should be disclosed pursuant to section 383(1) of the Hong Kong Companies Ordinance and Part 2 of the Companies (Disclosure of Information about Benefits of Directors) Regulation during the year (2021: HK$Nil). 8 Taxation The Institute is a professional association and not more than half of the receipts by way of subscriptions are from persons who would be entitled to claim their subscriptions as allowable deductions for the purpose of Hong Kong Profits Tax. The Institute is therefore not subject to Hong Kong Profits Tax under section 24(2) of the Hong Kong Inland Revenue Ordinance. Accordingly, no provision for Hong Kong Profits Tax has been made in the financial statements. During the year, corporate income tax expense of HK$199,506 (2021: HK$30,915) was recognised from a subsidiary of the Group in the People’s Republic of China. 4 收益及其他收入 （續） (b) 其他收入 本集團已獲批並收到兩筆來自防疫 抗疫基金之下保就業計劃的政府 津貼，金額為港幣零元（二零二一 年：港幣 3,441,606 元），在年內作 為財經事務及庫務局的代理人向證 券業發放防疫抗疫基金的津貼而 賺取淨服務費收入港幣零元（二零 二一年：港幣 921,980 元）。餘額 主要為自先導計劃（參閱附註 15 ）收 取的服務費港幣 1,160,000 元（二零 二一年：港幣 1,062,000 元）。 5 員工成本 6 核數師酬金 本會的核數師職銜均為義務核數師，因 此，本年度未支付核數師酬金（二零二一 年：港幣零元）。 7 董事酬金 於本年度，本集團未向任何董事支付且 不會向其支付根據香港《公司條例》第 383(1) 條及第 2 部《公司（披露董事利益資 料）規例》列報的任何費用或酬金（二零 二一年：港幣零元）。 8 稅項 本會是一個專業團體，而本會以會費形 式收取的款項中，不超過半數來自有權 就該會費申索香港利得稅扣減數的人 士。因此，本會根據香港《稅務條例》第 24(2) 條不須計徵香港利得稅。故本會未 在財務報表中提取香港利得稅撥備。 本年度內，本會確認一項源自本集團一 家中國大陸附屬公司的企業所得稅費 用港幣 199,506 元（二零二一年：港幣 30,915 元）。