香港證券及投資學會年報2024

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 2024 (Expressed in Hong Kong dollars) 截至二零二四年三月三十一日止年度（以港幣列示） Note 2024 2023 附註 Revenue 收益 4(a) Professional examination and development income 專業考試和發展課程收入 $ 51,863,021 $ 53,516,425 Annual fees from members 會員年費 3,120,511 3,024,897 Entrance fees from members 會員入會費 91,200 45,000 Member event income 會員活動收入 643,140 546,650 Sales of study materials 銷售研習材料 332,000 328,400 $ 56,049,872 $ 57,461,372 Other income 其他收入 Interest income 利息收入 $ 663,156 $ 345,086 Other income 其他收入 4(b) 1,958,483 3,976,478 $ 2,621,639 $ 4,321,564 Expenditure 支出 Staff costs 員工成本 5 $ 37,884,784 $ 38,846,458 Professional examination and development expenses 專業考試和發展課程支出 4,901,870 5,159,602 Member event expenses 會員活動支出 1,367,661 844,634 Cost of study materials sold 銷售研習材料成本 8,925 6,990 Depreciation 折舊 9 5,442,186 6,325,015 Repair and maintenance 維修及保養 3,896,745 3,758,490 Bank charges 銀行手續費 1,286,978 1,321,268 Marketing 市場推廣 1,210,243 1,081,410 Interest expenses of lease liabilities 租賃負債利息支出 1,188,044 1,306,637 Other premises expenses 其他處所費用 1,047,917 1,651,324 Printing and stationery 印刷及文具 465,726 500,727 Legal and professional fees 法律及專業服務費 297,664 167,013 Miscellaneous expenses 雜項支出 296,961 498,750 Short-term operating lease charges on premises 處所短期經營租賃支出 271,750 236,198 Communications 通訊 194,350 199,578 Travelling and entertainment 差旅及交際費 96,776 73,597 Loss on disposal of property, plant and equipment 處置物業、廠房和設備虧損 9 – 190,915 $ 59,858,580 $ 62,168,606 The notes on pages 66 to 92 form part of these financial statements. 第 66 至第 92 頁的附註屬本財務報表的一部分。 61 香港證券及投資學會 二零二四年年報