香港證券及投資學會年報2025

REPORTS AND FINANCIAL STATEMENTS 報告及財務報表 Directors’ Report 董事局報告 50 Auditor’s Report 核數師報告 52 Consolidated Statement of Profit or Loss and Other Comprehensive Income 綜合損益及其他全面收益表 56 Consolidated Statement of Financial Position 綜合財務狀況表 58 Consolidated Statement of Changes in General Fund 綜合普通基金變動表 59 Consolidated Cash Flow Statement 綜合現金流量表 60 Notes to the Financial Statements 財務報表附註 61 The English version of these Reports and Fi nanc i a l Statement s sha l l prevail in case of any discrepancy or inconsistency between the English version and its Chinese translation. 若本報告及財務報表的中文與英文版 本之間出現差異或不一致，概以英文 版本為準。