HKSI Institute AR2025

4 Revenue and other income (a) Disaggregation of revenue Revenue from contracts with customers within the scope of HKFRS 15 is analysed as follows: 2025 2024 Disaggregated by the timing of revenue recognition 按收益確認時間分類 Revenue recognised at a point in time 在某一時點確認的收益 $ 52,611,936 $ 52,929,361 Revenue recognised over time 隨時間確認的收益 3,392,432 3,120,511 $ 56,004,368 $ 56,049,872 The Group has applied the practical expedient in paragraph 121 of HKFRS 15 to its contracts with customers and did not disclose information about the remaining performance obligations under the contracts that had an original expected duration of one year or less. (b) Other income 2025 2024 Service fee received from Pilot Programme (note 15) 自先導計劃（參閱附註 15 ） 收取的服務費 $ 1,800,000 $ 1,800,000 Others 其他 83,642 158,483 $ 1,883,642 $ 1,958,483 5 Staff costs 2025 2024 Salaries, wages and other benefits 薪金、工資和其他福利 $ 35,084,978 $ 36,884,496 Contributions to provident fund 公積金供款 1,013,146 1,000,288 $ 36,098,124 $ 37,884,784 6 Auditor’s remuneration 2025 2024 Auditor’s remuneration 核數師酬金 $ 176,500 $ – Note: The position of the auditor of the Institute was honorary in year 2023/2024 and therefore no auditor’s remuneration was paid in prior year. 4 收益及其他收入 (a) 收益分類 《香港財務報告準則》第 15 號範圍內 的客戶合約收益分析如下： 本集團已將《香港財務報告準則》第 15 號 第 121 段的實務變通方法應用於其與客戶 的合約，並無披露有關原預計期限為一 年或虧損的合約下的剩餘履約責任的資 料。 (b) 其他收益和收入淨額 5 員工成本 6 核數師酬金 註： 本會於 2023/2024 年度的核數師職銜為義務核數 師，因此前一年度並無支付任何核數師酬金。 73 香港證券及投資學會 二零二五年年報