Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 19 香港財務報告 準則第10號及 香港會計準則 第28號（修訂） 投資者與其聯營 企業或合營企業 之間的資產出售 或注資 (ii) 香港財務報告 準則第17號 保險合約 (i) 香港財務報告 準則第17號 （修訂） 保險合約及相關 修訂 (i) 香港詮釋第5號 （2020年）財務報 表的呈報 借款人對包含按 要求償還條款的 定期貸款的 分類 (i) 香港財務報告 準則第16號 售後租回交易中 的租賃負債 (ii) (i) 二零二三年一月一日或以後之會計年度 生效 (ii) 待確定 管理層已開始評估以上新訂╱已修改財 務報告準則修訂及詮釋對本機構合併財 務報表之影響，但並未能陳述對基本會 計政策之改變與財務報表呈報之結果。 HKFRS 10 and HKAS 28 (Amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (ii) HKFRS 17 Insurance Contracts (i) HKFRS 17 (Amendments) Amendments to Insurance Contracts (i) HK-Int 5 (2020) Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (i) HKFRS 16 Lease liabilities in a Sales and Leaseback (ii) (i) Effective for annual periods beginning on or after 1 January 2023 (ii) To be determined Management has already commenced an assessment of the likely impact of adopting the above new standard and amendments and interpretations to existing standards and interpretations on the Group’s consolidated financial statements and is not yet in a position to state whether substantial changes to accounting policies and presentation of the financial statements will result. 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (a) Basis of Preparation – Cont’d (ii) New standard, amendments and improvement to existing standards and interpretations that are not yet effective – Cont’d 主要會計政策－續 (a) 編制基準－續 (ii) 尚未生效的新訂╱已修改財務報告準則 及詮釋－續
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