HKSI Institute AR2025

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） 2 Mater ial account ing pol icy informat ion (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 In the current year, the Group has applied the amendments to HKFRS Accounting Standards as issued by the HKICPA, which are relevant to the Group’s operations and effective for the Group’s consolidated financial statements for the annual period beginning on 1 April 2024: Amendments to HKFRS 16 Lease Liability in a Sale and Leaseback Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and Related Amendments to Hong Kong Interpretation 5 (2020) Amendments to HKAS 1 Non-current Liabilities with Covenants Amendments to HKAS 7 and HKFRS 7 Supplier Finance Arrangements The adoption of the amended HKFRS Accounting Standards in the current year had no material impact on how the results and financial position of the Group for the current and prior years have been prepared and presented. 2 主要會計政策資料 （續） (p) 政府補助 當可以合理地確定本集團將會收到 政府補助並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，並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 在本年度，本集團已採用香港會計師公 會頒佈的香港財務報告準則修訂，該修 訂與集團的業務相關，並適用於自 2024 年 4 月 1 日開始的年度合併財務報表： 香港財務報告準則 第 16 號（修訂本） 售後回租中的租賃 負債 香港會計準則第 1 號 （修訂本） 流動及非流動負債 的分類及相關香 港詮釋公告第 5 號 (2020) 修訂 香港會計準則第 1 號 （修訂本） 附有契約條款的非 流動負債 香港會計準則第 7 號 及香港財務報告 準則第 7 號（修訂 本） 供應商融資安排 本集團於本年度採納以上修訂，對本集 團當年及前幾年之財務業績及財務狀況 的編製及呈列方式並無重大影響。 HKSI Institute Annual Report 2025 72