HKSI Institute AR2025

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） 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 (2024: 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 31 March 2025 and 2024. During the year, corporate income tax expense of HK$109,567 (2024: HK$40,189) was recognised from a subsidiary of the Group in the People’s Republic of China. Income tax expense can be reconciled to deficit before income tax as follows: 2025 2024 Deficit before taxation 稅前虧損 $ (1,467,865) $ (1,187,069) Tax on deficit before taxation, calculated at the rates applicable to profits in the tax jurisdiction concerned 按相關稅務管轄區計算的稅項 (455,997) (329,716) Tax effect of the Institute not subject to Hong Kong Profits Tax 本會毋須繳納香港利得稅項的 稅務影響 546,833 387,410 Tax effect of non-taxable income 毋須課稅收入的稅務影響 (8) (18,016) Tax effect of non-deductible expenses 不可扣稅開支的稅務影響 18,739 511 Taxation 所得稅開支 $ 109,567 $ 40,189 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 二四年：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 在二零二五年及二零二四年財務報表中 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 109,567 元（二零二四年：港幣 40,189 元）。 所得稅開支與稅前虧損對帳如下： HKSI Institute Annual Report 2025 74