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） HKSI Institute Annual Report 2025 86 24 已頒佈但尚未在截至二零二五 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 會已頒佈多項在截至二零二五年三月 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。 香港會計準則 第 21 號（修訂本） 缺乏可兌換性 1 香港財務報告準則 第 9 號及香港財務 報告準則第 7 號 （修訂本） 金融工具分類及 計量（修訂本） 2 香港財務報告準則 第 9 號及香港財務 報告準則第 7 號 （修訂本） 涉及自然依賴型 電力的合約 2 香港財務報告準則 修訂 香港財務報告準則 年度改進－ 第 11 卷 2 香港財務報告準則 第 18 號 財務報表之呈列及 披露 3 香港財務報告準則 第 19 號 不具公眾問責的 附屬公司：披露 3 香港財務報告準則 第 10 號及香港 會計準則第 28 號 （修訂本） 投資者與其聯營 公司或合營企業 之間的資產售或 注資 4 香港詮釋第 5 號 （修訂本） 財務報表列報－ 含有隨時償還 條款之定期貸款 分類 3 1 於 2025 年 1 月 1 日或之後的年度期間生效 2 於 2026 年 1 月 1 日或之後的年度期間生效 3 於 2027 年 1 月 1 日或之後的年度期間生效 4 尚未確定強制生效日期，但可採用 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 2025 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 2025 and which have not been adopted in these financial statements. These include the following which may be relevant to the Group. Amendments to HKAS 21 Lack of Exchangeability 1 Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and measurement of Financial Instruments 2 Amendments to HKFRS 9 and HKFRS 7 Contracts Referencing Nature- dependent Electricity 2 Amendments to HKFRS Accounting Standards Annual Improvements to HKFRS Accounting Standards – Volume 11 2 HKFRS 18 Presentation and Disclosure in Financial Statements 3 HKFRS 19 Subsidiaries without Public Accountability: Disclosures 3 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 4 Amendments to Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause 3 1 Effective for annual periods beginning on or after 1 January 2025 2 Effective for annual periods beginning on or after 1 January 2026 3 Effective for annual periods beginning on or after 1 January 2027 4 No mandatory effective date yet determined but available for adoption 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.