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Appendix E HKFRSS in issue at 31 August 2023 Table E (continued): HKFRSS and HKASS in issue at 31 August 2023 HK(IFRIC) 23 HK(SIC) 10 Uncertainty over income tax treatments Government assistance - No specific relation to operating activities HK(SIC) 25 Income taxes - Changes in the tax status of an entity or its shareholders HKAS 10 Events after the reporting period HK(IFRIC) 17 HK(IFRIC) 23 Distributions of non-cash assets to owners Uncertainty over income tax treatments HKAS 12 Income taxes HK(IFRIC) 7 Applying the restatement approach under HKAS 29 Financial reporting in hyperinflationary economies Amendments to HKAS 12* Deferred tax related to assets and liabilities arising from a single transaction HK(IFRIC) 21 Levies Amendments to HKAS 12* International tax reform - Pillar Two model rules HK(IFRIC) 23 Uncertainty over income tax treatments HK(SIC) 25 Income taxes - Changes in the tax status of an entity or its shareholders HKAS 16 Property, plant and equipment HK(IFRIC) 1 Changes in existing decommissioning, restoration and similar liabilities HK(IFRIC) 12 Service concession arrangements HK(IFRIC) 20 Stripping costs in the production phase of a surface mine HK(SIC) 29 Service concession arrangements: Disclosures HK(SIC) 32 Intangible assets - Web site costs HKAS 19 Employee benefits HK(IFRIC) 14 HKAS 19 The limit on a defined benefit asset, minimum funding requirements and their interaction Service concession arrangements HKAS 20 Accounting for government grants and disclosure of government assistance HK(IFRIC) 12 HK(IFRIC) 21 Levies HK(SIC) 10 HKAS 21 The effects of changes in foreign exchange rates HK(IFRIC) 16 Government assistance - No specific relation to operating activities Hedges of a net investment in a foreign operation Amendments to IAS 21#1 Lack of exchangeability HK(IFRIC) 22 Foreign currency transactions and advance consideration HKAS 23 Borrowing costs HK(IFRIC) 1 Changes in existing decommissioning, restoration and similar liabilities HKAS 24 Related party disclosures HK(IFRIC) 12 HK(IFRIC) 21 Service concession arrangements Levies HKAS 26 Accounting and reporting by Nil retirement benefit plans HKAS 27 Separate financial statements Nil HKAS 28 Investments in associates and joint ventures HK(IFRIC) 5 E4 © 2023 KPMG, a Hong Kong partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"), a private English company limited by guarantee. All rights reserved.

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