Page 17 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

2. 應用香港財務報告準則（續）
(b) 尚未生效的新訂香港財務報告會計準則
本集團正就經修訂的香港財務報告準則的首次應用所產
生的影響進行評估。到目前為止，本集團認為採用經修
訂的香港財務報告準則會計準則不太可能對本集團的合
併財務報表產生重大影響。
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。
(c) 綜合賬目之基準
綜合 財 務報 表包括 生 產力 局及其 附 屬公 司（ 統 稱「集
團」）的財務報表。附屬公司指由生產力局直接或間接控
制的實體（包括結構性實體）。當集團可從其對被投資方
的參與中取得各種收益，或有權取得此類收益，且有能力
通過其對被投資方的控制權影響此類收益（即賦予集團當
前指揮被投資方之相關活動的能力的現有權利），則集團
取得控制權。
附屬公司的財務報表編製的報告日期與生產力局相同，且
採用相同會計原理進行編製。附屬公司的財務報表結果從
集團獲取控制權之日起合併，至控制權停止之日結束。
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 15
2. ADOPTION OF HKFRS
ACCOUNTING STANDARDS (Continued)
(b) New HKFRS Accounting Standards
which are not yet effective (Continued)
The Group is in the progress of making an assessment of the impact
of these revised HKFRS Accounting Standards upon initial
application. So far, the Group considers that the adoption of these
revised HKFRS Accounting Standards is unlikely to have a significant
impact on the Group’s consolidated financial statements.
3. BASIS OF PREPARATION
(a) Statement of compliance
These financial statements have been prepared in accordance with
HKFRS Accounting Standards, which collective term includes all
applicable individual Hong Kong Financial Reporting Standards
(“HKFRS”), Hong Kong Accounting Standards (“HKASs”) and
Interpretations issued by the Hong Kong Institute of Certified Public
Accountants (“HKICPA”) and the requirements of 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.
(c) Basis of consolidation
The consolidated financial statements include the financial
statements of the Council and its subsidiaries (collectively referred
to as the “Group”). A subsidiary is an entity (including a structured
entity), directly or indirectly, controlled by the Council. Control is
achieved when the Council has power over the investee, is exposed
or has rights to variable returns from its involvement with the
investee, and has the ability to affect those returns through its
power over the investee (i.e., existing rights that give the Group the
current ability to direct the relevant activities of the investee).
The financial statements of the subsidiaries are prepared for the
same reporting period as the Council, using consistent accounting
policies. The results of subsidiaries are consolidated from the date
on which the Group obtains control, and continue to be
consolidated until the date that such control ceases.