香港證券及投資學會年報2024

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） HKSI Institute Annual Report 2024 92 24 已頒布但尚未在截至二零二四 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二零二四年三月 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本 集團的財務報表產生重大影響。 24 Poss i b l e impac t of amendment s , new standards and interpretations issued but not yet effective for the year ended 31 March 2024 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments and interpretations which are not yet effective for the year ended 31 March 2024 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 HKAS 1, Presentation of financial statements: Classification of liabilities as current or non-current 1 January 2024 《香港會計準則》第 1 號修訂－「財務報表列報：流動與非流動負債的劃分」 二零二四年一月一日 Amendments to HKAS 1, Presentation of financial statements: Non-current liabilities with covenants 1 January 2024 《香港會計準則》第 1 號修訂－「財務報表列報：附有契約條件的負債」 二零二四年一月一日 Amendments to HKAS 7, Statement of cash flows and HKFRS 7, Financial Instruments: Disclosures: Supplier finance arrangements 1 January 2024 《香港會計準則》第 7 號修訂－「現金流量表」及《香港財務報告準則》第 7 號修訂－「金融工 具：披露：－供應商的融資安排」 二零二四年一月一日 Amendments to HKAS 21, The effects of changes in foreign exchange rates: Lack of exchangeability 1 January 2025 《香港會計準則》第 21 號修訂－「外幣匯率變動之影響－缺乏可交換性」 二零二五年一月一日 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.