HKSI Institute AR2025

The notes on pages 61 to 86 form part of these financial statements. 第 61 至第 86 頁的附註屬本財務報表的一部分。 Note 2025 2024 附註 Deficit before taxation 稅前虧損 $ (1,467,865) $ (1,187,069) Taxation 稅項 8 (109,567) (40,189) Deficit for the year 本年度虧損 17(a) $ (1,577,432) $ (1,227,258) Other comprehensive loss 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 $ (57,703) $ (299,004) Other comprehensive loss for the year 本年度其他全面虧損 (57,703) (299,004) Total comprehensive loss for the year 本年度全面虧損總額 $ (1,635,135) $ (1,526,262) 57 香港證券及投資學會 二零二五年年報