物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 132 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 19. Reconci l iat ion of l iabi l i t ies ar ising from financing activities (continued) 租賃負債 政府貸款 合計 Lease liabilities Government loan Total 港元 港元 港元 HK$ HK$ HK$ 於 2022 年 4 月 1 日 At 1 st April 2022 10,200,690 22,000,000 32,200,690 融資活動之現金流量變動： Changes from financing cash flows: 支付貸款利息 Loan interest paid – (324,907) (324,907) 已付租賃租金之資本部分 Capital element of lease rentals paid (4,102,246) – (4,102,246) 已付租賃租金之利息部分 Interest element of lease rentals paid (101,262) – (101,262) 5,997,182 21,675,093 27,672,275 其他變動： Other changes: 貸款利息支出 Loan interest expense – 324,907 324,907 租賃負債利息 Interest on lease liabilities 101,262 – 101,262 於 2023 年 3 月 31 日 At 31 st March 2023 6,098,444 22,000,000 28,098,444 20. 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 1, Classification of Liabilities as Current or Non-current 1 Amendments to HKFRS 16, Lease Liability in a Sale and Leaseback 1 Amendments to HKAS 21, Lack of Exchangeability 2 1 Effective for annual periods beginning on or after 1 st January 2024 2 Effective for annual periods beginning on or after 1 st January 2025 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. 19. 融資活動所產生負債的對賬 （續） 20. 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 1 號之修訂本 流動或非流動負債的分類 1 《香港財務報告準則》第 16 號之 修訂本售後租回之租賃負債 1 《香港會計準則》第 21 號之修訂本 缺乏可兌換性 2 1 於 2024 年 1 月 1 日或之後開始之會 計期間生效 2 於 2025 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。