香港證券及投資學會年報2024

2 Material accounting policies (continued) (p) Government grants Government grants are recognised in the consolidated statement of f inancial posi t ion ini t ial ly when there is reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Government grants that compensate the Group for expenses incurred are recognised as income in profit or loss on a systematic basis in the same periods in which the expenses are incurred. Government grants that compensate the Group for the cost of an asset are deducted from the carrying amount of the asset and consequently are effectively recognised in profit or loss over the useful life of the asset by way of reduced depreciation expense. 3 Changes in accounting policies The HKICPA has issued a new HKFRS, HKFRS 17, and number of amendments to HKFRSs that are first effective for the current accounting period of the Group. Except for the New HKICPA guidance on the account ing implications of the abolition of the MPF-LSP offsetting Mechanism, none of the developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. New HKICPA guidance on the accounting implications of the abolition of the MPF-LSP offsetting Mechanism In June 2022, the HKSAR Government gazetted the Hong Kong Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Ordinance 2022 (the “Amendment Ordinance”), which will eventually abolish the statutory right of an employer to reduce its long service payment (“LSP”) and severance payment payable to a Hong Kong employee by drawing on its mandatory contributions to the mandatory provident fund (“MPF”) scheme (also known as the “offsetting mechanism”). The HKSAR Government has subsequently announced that the Amendment Ordinance will come into effect from 1 May 2025 (the “Transition Date”). Separately, the HKSAR Government is also expected to introduce a subsidy scheme to assist employers after the abolition. The Group assesses that the abolition of the offsetting mechanism did not have a material impact on the Group’s profit or loss for the year ended 31 March 2024 and the Group’s and the Company’s financial position as at 31 March 2024. 2 主要會計政策 （續） (p) 政府補助 當可以合理地確定本集團將會收到 政府補助并履行該補助的附帶條件 時，便會在綜合財務狀況表內將政 府補助初始確認。 用於彌補本集團已產生開支的政府 補助，會在開支產生的期間有系統 地在損益中確認為收入。 用於彌補本集團資產成本的政府補 助，則會從資產的賬面金額中扣 除，并因此按該資產的可用期限通 過降低折舊開支的方式實際在損益 中確認。 3 會計政策的修訂 香港會計師公會已頒布新訂的《香港財務 報告準則》第 17 號及若干修訂。該項準則 及有關修訂在本集團的本會計期間首次 生效。 除香港會計師公會就取消強積金與長期 服務金抵銷的會計影響發佈的新指引 外，概無其他變動對本集團於本期間或 以往期間的業績及財務狀況的編製或呈 報方式造成重大影響。本集團並無採用 任何於本會計期間尚未生效的新訂準則 或詮釋。 香港會計師公會就取消強積金與長期服 務金抵銷機制的會計影響發佈的新指引 香港特別行政區政府（「政府」）於二零二二 年六月刊憲《二零二二年香港僱傭及退休 計劃法例（抵銷安排） （修訂）條例草案》 （「修訂條例」），落實取消僱主使用其在強 制性公積金（「強積金」）計劃的強制性供 款來減少其應付予香港僱員的長期服務 金及遣散費之法定權利（亦稱為「抵銷機 制」）。政府其後宣佈《修訂條例》將於二 零二五年五月一日（「轉制日期」）起生效。 另外，政府亦將推出一項補貼計劃，以 在取消後為僱主提供協助。 本集團評估取消抵銷機制對本集團截至 二零二四年三月三十一日止年度的損 益，及本集團和本公司截至二零二四年 三月三十一日的財務狀況表不產生重大 影響。 77 香港證券及投資學會 二零二四年年報