香港證券及投資學會年報2024

5 Staff costs 2024 2023 Salaries, wages and other benefits 薪金、工資和其他福利 $ 36,884,496 $ 37,863,766 Contributions to provident fund 公積金供款 1,000,288 982,692 $ 37,884,784 $ 38,846,458 6 Auditors’ remuneration The position of the auditors of the Institute is honorary and therefore no auditors’ remuneration was paid during the year (2023: HK$Nil). 7 Directors’ emoluments None of the directors received or wi l l receive any fees or emoluments that should be disclosed pursuant to section 383(1) of the Hong Kong Companies Ordinance and Part 2 of the Companies (Disclosure of Information about Benefits of Directors) Regulation during the year (2023: HK$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 for both years ended 2024 and 2023. During the year, corporate income tax expense of HK$40,189 (2023: HK$21,015) was recognised from a subsidiary of the Group in the People’s Republic of China. 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（二零二三 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 二三年：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 在二零二四年及二零二三年財務報表中 提取香港利得稅撥備。 本年度內，本會確認一項源自一家中國內 地附屬公司的企業所得稅費用港幣 40,189 元（二零二三年：港幣 21,015 元）。 79 香港證券及投資學會 二零二四年年報