HKSI Institute AR2021

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） 100 Hong Kong Securities and Investment Institute Annual Report 2021 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 2021 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments, new standards and interpretations which are not yet effective for the year ended 31 March 2021 and which have been adopted in these financial statements. These include the following which may be relevant to the Group. 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 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest Rate Benchmark Reform – Phase 2 1 January 2021 《香港財務報告準則》第 9 號、《香港會計準則》第 39 號、《香港財務報告準則》第 7 號、《香港 財務報告準則》第 4 號及《香港財務報告準則》第 16 號的修訂－ 「基準利率改革第二階段」 於二零二一年一月一日 Amendments to HKFRS 3, Reference to the Conceptual Framework 1 January 2022 《香港財務報告準則》第 3 號修訂 —「對概念框架的引述」 於二零二二年一月一日 Amendments to HKAS 16, Property, Plant and Equipment: Proceeds before Intended Use 1 January 2022 《香港會計準則》第 16 號修訂－ 「物業、廠房及設備：作擬定用途前之所得款項」 於二零二二年一月一日 Amendments to HKAS 37, Onerous Contracts - Cost of Fulfilling a Contract 1 January 2022 《國際會計準則》第 37 號修訂－ 「虧損合約－履約成本」 於二零二二年一月一日 Annual Improvements to HKFRSs 2018-2020 Cycle 1 January 2022 《香港財務報告準則》的年度改進（二零一八年至二零二零年度周期） 於二零二二年一月一日 Amendments to HKAS 1, Classification of Liabilities as Current or Non-current 1 January 2023 《香港會計準則》第 1 號修訂－ 「流動與非流動負債的劃分」 於二零二三年一月一日 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. 24 已頒布但尚未在截至二零二一 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 會已頒布多項在截至二零二一年三月 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、新準則和詮釋。 這些準則變化包括下列可能與本集團有 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。