国际商业结算(00147) - 2024 - 中期财报

Notes to the Condensed Consolidated Interim Financial Statements 簡明綜合中期財務報表附註 For the six months ended 30 September 2023 截至二零二三年九月三十日止六個月 2. BASIS OF PREPARATION (Continued) Basis of measurement and going concern assumption 本集團於二零二三年九月三十日擁有流 動負債淨額約241,845,000港元。 倘本集團無法按持續經營基準編製，將 作出調整以將資產之價值重列至彼等之 可收回金額，從而為可能產生之更多負 債作準備並將非流動資產及負債分別分 類為流動資產及負債。該等潛在調整之 影響並無於該等簡明綜合財務報表中反 映。 | --- | --- | --- | --- | |-------|-------|-------------------------|-------| | | | | | | | | | | | | | HKFRS 17 (including the | | | | | ...