物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 111 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 1. Background The Property Management Services Authority (“PMSA”) was establ i shed under the Proper ty Management Services Ordinance (Cap. 626) which was enacted on 26 th May 2016, with the principal functions to regulate and promote the development of the property management services industry. The office address of the PMSA is at Units 806-8, 8/F, Dah Sing Financial Centre, 248 Queen’s Road East, Wan Chai, Hong Kong. 2. Material accounting policies (a) Basis of preparation These f inancial statements have been prepared in accordance wi th al l appl icable Hong Kong Financial Reporting Standards (“HKFRSs”), which col lectively include al l appl icable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards and Interpretations issued by the Hong Kong Inst i tute of Cert i f ied Publ ic Accountants (“HKICPA”), and accounting principles generally accepted in Hong Kong, and the Property Management Services Ordinance. The f inancial statements have been prepared under the historical cost convention. The HKICPA has issued certain new and revised HKFRSs that were applied for the first time in the current year. The adoption of these new and revised HKFRSs had no material effect on the results and financial position of the PMSA for the current and prior years. The PMSA has not early adopted new and revised HKFRSs that are not yet effective for the current year. Explanation of this is included in Note 20. 財務報表附註 截至 2024 年 3 月 31 日止年度 1. 背景 物業管理業監管局（「監管局」）乃根 據於 2016 年 5 月 26 日生效的《物業 管理服務條例》（第 626 章）成立。監 管局的主要職能是規管物業管理行 業及推動行業發展。 監管局的辦公地址為香港灣仔皇 后大道東 248 號大新金融中心 8 樓 806-8 室。 2. 重大會計政策 (a) 編製基準 本財務報表已按照香港會計師 公會頒布所有適用的香港財務 報告準則﹙其統稱已包括個別 適用的香港財務報告準則、香 港會計準則及詮釋﹚、香港公 認會計準則及《物業管理服務 條例》編製。本財務報表以歷 史成本慣例編製。 香港會計師公會頒布若干於本 會計年度生效的全新及經修改 香港財務報告準則。採用該等 香港財務報告準則修訂本，對 監管局於本會計年度及以往會 計年度之業績及財務狀況並無 重大影響。 監管局並沒有提早採用本年度 尚未生效之全新及經修改之香 港財務報告準則。相關說明記 載於附註 20 。