PMSA Annual Report 2024-25

144 物業管理業監管局 2024-25 周年報告 19. 已頒布但於年內尚未生效的 香港財務報告準則 香港會計師公會已頒布於本年度尚 未生效且並未在本財務報表內採納 的多項修訂及新準則，包括可能與 監管局相關的下列各項。 《香港會計準則》第 21 號之修訂本 缺乏可兌換性 1 《香港會計準則》第 9 號及《香港財務 報告準則》第 7 號之修訂本 金融工具之分類與衡量之修正 2 《香港財務報告準則》第 18 號 財務報表之呈報及披露 3 《香港詮釋》第 5 號 財務報表的呈列－借款人對包含按 要求償還條款之定期貸款之分類 3 1 於 2025 年 1 月 1 日或之後開始之會 計期間生效 2 於 2026 年 1 月 1 日或之後開始之會 計期間生效 3 於 2027 年 1 月 1 日或之後開始之會 計期間生效 監管局預期這些新訂及經修訂的香 港財務報告準則及香港會計準則的 應用不會對監管局財務報表中確認 的金額產生重大影響。 19. Hong Kong Financial Reporting Standards issued but not yet effective for the year The HKICPA has issued a number of amendments and new standards which are not yet effective for the current accounting year and which have not been adopted in these financial statements. These include the following items which may be relevant to the PMSA. Amendments to HKAS 21, Lack of Exchangeability 1 Amendments to HKAS 9 and HKFRS 7, Amendments to the Classification and Measurement of Financial Instruments 2 HKFRS 18, Presentation and Disclosure in the Financial Statements 3 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 st January 2025 2 Effective for annual periods beginning on or after 1 st January 2026 3 Effective for annual periods beginning on or after 1 st January 2027 The PMSA anticipates that the application of these new and revised HKFRSs and HKASs will not have a material effect on the amounts recognized in the PMSA’s financial statements.