HKSI Institute AR2020

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） 112 Hong Kong Securities and Investment Institute Annual Report 2020 23 新型冠狀病毒肺炎疫情的影響 自二零二零年初以來爆發的新型冠狀病 毒肺炎（「新冠肺炎」）疫情為本集團營運 環境帶來額外不確定因素，而且已經影 響本集團的營運及財務狀況。 本集團一直密切關注新冠肺炎疫情最新 動態對本集團業務的影響，並已採取應 急措施以最大程度地降低感染風險。應 急措施包括團隊分組運作、居家工作安 排以及採購衛生用品和防護設備。該等 措施切實有效，本集團無任何員工確診 病例。 截至二零二零年三月三十一日止財政年 度，未注意到對本集團業務有重大影 響。 24 已頒布但尚未在截至二零二零 年三月三十一日止年度生效的 修訂、新準則和詮釋可能帶來 的影響 截至本財務報表刊發日，香港會計師公 會已頒布數項在截至二零二零年三月 三十一日止年度尚未生效，亦沒有在 本財務報表採用的修訂和新準則。這些 準則變化包括下列可能與本會有關的項 目。 本集團正在評估這些修訂和新準則對初 始應用期間的影響。截至目前為止，本 集團相信採納這些修訂不大可能會對綜 合財務報表產生重大影響。 本中文譯本初稿須經由本所負責本項目的專業人員 審閱，以確保其中涉及專業領域的內容適當和準 確。如中、英文本有歧義，概以英文本為准。 23 Impacts of COVID-19 pandemic The COVID-19 pandemic since early 2020 has brought about additional uncertainties in the Group’s operating environment and has impacted the Group’s operations and financial position. The Group has been closely monitoring the impact of the developments on the Group’s business and has put in place contingency measures to minimise the risk of infection. The contingency measures includes split-team operations, work- from-home arrangements and procurement of sanitary items and protective equipment. These measures have been effective, with no confirmed cases of infection among the Group’s staff. As far as the Group’s businesses are concerned, no significant impact is noted for the financial year ended 31 March 2020. 24 Poss i b l e impac t o f amendmen t s , new standards and interpretations issued but not yet effective for the year ended 31 March 2020 Up to the date of issue of these financial statements, the HKICPA has issued a few amendments and new standards which are not yet effective for the year ended 31 March 2020 and which have not been adopted in these financial statements. These include the following which may be relevant to the Institute. Effective for accounting periods beginning on or after 在以下日期或之後 開始的會計期間生效 Amendments to HKFRS 3, Definition of a business 1 January 2020 《香港財務報告準則》第 3 號的修訂－ 「業務的定義」 於二零二零年一月一日 Amendments to HKAS 1 and HKAS 8, Definition of material 1 January 2020 《香港會計準則》第 1 號和《香港會計準則》第 8 號的修訂－ 「重要性定義」 於二零二零年一月一日 The Group is in the process of making an assessment of what the impact of these amendments and new standards is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have significant impact on the Group’s financial statements.