HKPC Independent Auditor's Report and Financial Statements 2022-2023

14 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 2. ADOPTION OF HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (continued) (b) New or amended HKFRSs that have been issued but are not yet effective The following new or amended HKFRSs, potentially relevant to the Group’s financial statements, have been issued, but are not yet effective and have not been early adopted by the Group. Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies1 Amendments to HKAS 8 Definition of Accounting Estimate1 HKFRS 17 Insurance Contracts and the related Amendments1 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current2 Amendments to HKAS 1 Non-current Liabilities with Covenants2 Amendments to HKAS 12 Deferred Tax Related to Assets and Liabilities arising from a Single Transaction1 Amendment to HKFRS 16 Lease Liability in a Sale and Leaseback2 1 Effective for annual periods beginning on or after 1 January 2023 2 Effective for annual periods beginning on or after 1 January 2024 During the year ended 31 March 2023, the Group performed a preliminary assessment on the impact of the adoption of these issued but not yet effective HKFRSs, and expected no significant impact to the Group’s results of operations and financial position upon adoption. 3. BASIS OF PREPARATION (a) Statement of compliance These financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) (which include all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards and Interpretations) issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Productivity Council Ordinance. (b) Basis of preparation of financial statements These financial statements have been prepared on a going concern basis, under the historical cost convention and are presented in Hong Kong dollars (“HK$”) and all values are rounded to the nearest thousand except where otherwise indicated. 2. 應用香港財務報告準則(「香港財務報 告準則」) (續) (b) 已頒佈但尚未生效之新訂或經修訂香港財 務報告準則 下列可能與本集團財務報表有關的新訂或經修訂香港 財務報告準則已經發布但尚未生效,亦未由本集團提 早採用。 香港會計準則第1號及 香港財務報告準則 實務公告第2號之修訂 會計政策的披露1 香港會計準則第8號 之修訂 會計估計的定義1 香港財務報告準則 第17號 保險合同及相關修訂1 香港會計準則第1號 之修訂 將負債分類為流動或非流動2 香港會計準則第1號 之修訂 附有契約的非流動負債2 香港會計準則第12號 之修訂 與單項交易產生的資產和負 債相關的遞延所得稅1 香港財務報告準則 第16號之修訂 售後回租中的租賃責任2 1 於2023年1月1日或之後開始之年度期間生效 2 於2024年1月1日或之後開始之年度期間生效 截至2023年3月31日止年度,本集團對採用這些已發 布但尚未生效的香港財務報告準則的影響進行了初步 評估,並預計在採用時不會對本集團的經營業績和財 務狀況產生重大影響。 3. 編製基準 (a) 遵例聲明 本財務報表是按照香港會計師公會頒佈的香港財務報 告準則(包括所有香港財務報告準則、香港會計準則及 詮釋)和香港生產力促進局條例編製。 (b) 財務報表的編制基準 本財務報表按照歷史成本法在持續經營的基礎上編 製。除另有所指外,本財務報表以港幣呈列,所有數 值以四捨五入法計至最接近千位。