Page 16 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

2. 應用香港財務報告準則會計準則 2. ADOPTION OF HKFRS ACCOUNTING STANDARDS

(a) 修訂的香港財務報告會計準則 (a) Amended HKFRS Accounting Standards

本集團須在2024年4月1日或之後開始的財政年度採用 The following amendments to existing standards (collectively the
對現行準則的以下修訂（統稱為“修訂後的香港財務報告 “revised HKFRS Accounting Standards”) were required to be adopted
準則會計準則”）： by the Group for the financial year beginning on or after 1 April 2024:

香港會計準則第1號 流 動或 非流動負 債分 類 Amendments to HKAS 1 Classification of Liabilities as
（2020年修訂）及附有契 Current or Non-current (the
約條件的非流動 "2020 Amendments") and
負債（2022年修訂） Non-current Liabilities with
Covenants (the "2022
Amendments")
香港財務報告準則第16 售後租回中的租賃負債 Amendments to HKFRS 16 Leases ‒ Lease liability in a sale
號之修訂 and leaseback
香港會計準則第7號之修訂 現金流量表 Amendments to HKAS 7 Statement of cash flows
香港財務報告準則第7號 金融工具：披露：供應商融 Amendments to HKFRS 7 Financial Instruments:
之修訂 資安排 Disclosures: Supplier finance
arrangements
這些修訂後的《香港財務報告準則》會計準則均未對本 None of these revised HKFRS Accounting Standards had a material
集團的財務報表產生重大影響。 effect on the Group’s financial statements.

本集團在本會計期間未採用任何尚未生效的新準則或解釋。 The Group has not applied any new standard or interpretation that
is not yet effective for the current accounting period.

(b) 尚未生效的新訂香港財務報告會計準則 (b) New HKFRS Accounting Standards
which are not yet effective

本集團未在這些財務報表中採用下列已發佈但尚未生效 The Group has not applied the following new or amended standards,
的新準則或修訂準則。 that have been issued but are not yet effective, in these financial
statements.

香港會計準則第21號之 外匯匯率變化影響：缺乏互 Amendments to HKAS 21 The effects of changes in
修訂 通性 1 foreign exchange rate: Lack of
修訂香港財務報告準則第 金融工具：披露:金 融工具 exchangeability 1
9號及 分類和計量的修訂 2 Amendments to HKFRS 9 and Financial instruments:
香港財務報告準則第7號 HKFRS 7 disclosures ‒ Amendments to
《香港財務報告準則》 第11冊 2 the classification and
會計準則年度改進 measurement of financial
香港財務報告準則第18號 財務報表的呈列及披露 3 instruments 2
Annual Improvements to Volume 11 2
香港財務報告準則第19號 非公共受託責任附屬公司： HKFRS Accounting Standards
披露 3 HKFRS 18 Presentation and disclosure in
financial statements 3

HKFRS 19 Subsidiaries without public
accountability: disclosures 3

1 於2025年1月1日或之後開始之年度期間生效 1 Effective for annual periods beginning on or after 1 January 2025
2 於2026年1月1日或之後開始之年度期間生效 2 Effective for annual periods beginning on or after 1 January 2026
3 Effective for annual periods beginning on or after 1 January 2027
3 於2027年1月1日或之後開始之年度期間生效

14 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25