Name: 網絡廣播：當前和預期的財務影響（第 1 部分） (Webcast: Current & Anticipated Financial Effects (part 1))
Uploaded: 2024-06-25T03:29:39.000Z
Duration: 23 min 48 s

Hello and welcome to Part 1 of our webcast on Current and Anticipated Financial Effects.

大家好，歡迎收聽我們關於當前和預期財務影響的網絡廣播第一部分。

The objective of our webcast is to explain the disclosure requirements related to the current and anticipated effects of sustainability-related risks and opportunities on a company's financial performance, financial position, and cash flows.

我們的網絡廣播旨在解釋與可持續發展相關的風險和機遇對公司財務業績、財務狀況和現金流的當前和預期影響有關的披露要求。

These requirements will be referred to throughout this webcast as current and anticipated financial effects.

這些要求將在本次網播中稱為當前和預期的財務影響。

Current and anticipated financial effects requirements are part of a company's disclosures about strategy as set out in our standards, which provides information about a company's approach to managing sustainability-related risks and opportunities.

當前和預期的財務影響要求是我們的標準中規定的公司戰略披露的一部分，它提供了公司管理可持續發展相關風險和機遇的方法的資訊。

IFRS S-1, General Requirements for Disclosure of Sustainability-Related Financial Information, and IFRS S-2, Climate-Related Disclosures, each referred to as S-1 and S-2, include specific requirements on this topic.

國際財務報告準則》S-1《與可持續性相關的財務資訊披露的一般要求》和《國際財務報告準則》S-2《與氣候相關的披露》（分別簡稱為S-1和S-2）包含了關於這一主題的具體要求。

My name is Gabriel Benedict, and I am on the technical staff at the ISSB, joined by Sue

我叫加布裡埃爾-本尼迪克特，是國際空間站的技術人員。

You can find our standards on our website, which includes the appendices as well as the basis for conclusions and the accompanying guidance, which we refer to these collectively as the standards and related materials.

您可以在我們的網站上找到我們的標準，其中包括附錄以及結論依據和隨附指南，我們將這些統稱為標準和相關材料。

Further webcasts and materials explaining and illustrating S-1 and S-2 can also be found on our website.

您還可以在我們的網站上找到更多解釋和說明 S-1 和 S-2 的網絡廣播和資料。

Finally, the views expressed in this webcast are those of myself and Sue.

最後，本網絡廣播中表達的觀點僅代表我本人和 Sue 的觀點。

They are not necessarily those of the ISSB or the IFRS Foundation.

它們不一定是 ISSB 或 IFRS 基金會的觀點。

So with that, I will hand over to Sue to provide an overview of our webcast.

下面，我請蘇概述一下我們的網絡直播。

So the current and anticipated financial effects requirements and the ISSB standards were developed based on the recommendations of the Task Force on Climate-Related Financial Disclosure, or the TCFD, adapting and expanding upon disclosure of impacts of climate-related risks and opportunities on a company's businesses, strategy, and their financial planning.

是以，當前和預期的財務影響要求以及 ISSB 標準是根據氣候相關財務資訊披露工作組（TCFD）的建議制定的，對氣候相關風險和機遇對公司業務、戰略及其財務規劃的影響披露進行了調整和擴展。

Engagement with our stakeholders, including in the feedback that we received on the exposure drafts for S-1 and S-2, provided us with insights into what information helps primary users of general purpose financial reports to better understand how a specific climate or other sustainability-related risk or opportunity has affected or is anticipated to affect a company's financial position, financial performance, and cash flows.

與利益相關者的互動，包括我們收到的關於 S-1 和 S-2 徵求意見稿的反饋，讓我們深入瞭解了哪些資訊有助於通用財務報告的主要用戶更好地理解特定氣候或其他可持續發展相關風險或機遇是如何影響或預計會影響公司的財務狀況、財務業績和現金流的。

We heard that investors are interested in understanding the relationship and the connection between information about sustainability-related risks and opportunities and information in the financial statements.

我們聽說，投資者有興趣瞭解與可持續性相關的風險和機遇資訊與財務報表資訊之間的關係和聯繫。

The ISSB took this feedback into consideration when we were finalising IFRS S-1 and S-2.

ISSB 在最終確定《國際財務報告準則》S-1 和 S-2 時考慮了這些反饋意見。

Requirements about current and anticipated financial effects are designed to help establish and explain these connections.

有關當前和預期財務影響的要求旨在幫助建立和解釋這些聯繫。

The standards require a company to provide information regarding the financial effects in the current reporting period and the anticipated effects in the short, medium, and long term.

這些準則要求公司提供有關本報告期財務影響以及短期、中期和長期預期影響的資訊。

The base requirement is that both qualitative and quantitative information is provided.

基本要求是提供定性和定量資訊。

However, the ISSB heard from stakeholders that there are circumstances when providing quantitative information can be challenging, so mechanisms were provided in the final standards to help to address these challenges.

然而，ISSB 從利益相關者那裡瞭解到，在某些情況下，提供量化資訊可能具有挑戰性，是以在最終標準中提供了一些機制，以幫助應對這些挑戰。

Proportionality mechanisms have also been introduced specifically for anticipated financial effects requirements to help companies to apply them.

還專門針對預期財務影響要求引入了相稱性機制，以幫助公司應用這些要求。

As we begin, a few points to note on the terminology that we're going to use in our webcast.

在我們開始之前，有幾點需要注意，那就是我們在網絡直播中將使用的術語。

We use the term investors to refer to primary users of general purpose financial reports who are existing and potential investors, lenders, and other creditors.

我們使用 "投資者 "一詞來指通用財務報告的主要用戶，即現有和潛在的投資者、貸款人和其他債權人。

We use the term financial effects to refer to the effects on the financial statements, a company's financial position, financial performance, and cash flows.

我們使用財務影響一詞來指對財務報表、公司財務狀況、財務業績和現金流的影響。

And we use the term a company's reporting package to refer to the general purpose financial reports, the package of information that includes both the financial statements and our sustainability related financial disclosures, which provides financial information about a company that is material to investors in making their investment decisions.

我們使用 "公司一攬子報告 "一詞來指通用財務報告，即包括財務報表和可持續發展相關財務資訊披露在內的一攬子資訊，這些資訊提供了對投資者做出投資決策具有重要意義的公司財務資訊。

Current and anticipated financial effects requirements are designed to produce information that complements or expands upon the information that's provided in a company's related financial statements, identifying and explaining the connections between sustainability related risks and opportunities and the information that's reported in the financial statements.

當前和預期的財務影響要求旨在提供資訊，補充或擴展公司相關財務報表中提供的資訊，識別並解釋可持續性相關風險和機遇與財務報表中報告的資訊之間的聯繫。

Importantly, S1 and S2 do not change the requirements in the accounting standards a company uses, but the requirements in S1 and S2 can help inform and be informed by the financial statements prepared by a company, whether they're using IFRS accounting standards or other GAAP.

重要的是，S1 和 S2 並不改變公司使用的會計準則中的要求，但 S1 和 S2 中的要求有助於公司編制的財務報表，無論公司使用的是國際財務報告準則還是其他公認會計原則。

For example, if a company is assessing whether there's an indication that equipment used in its manufacturing process may be impaired, the sustainability related risks and opportunities that the company has identified when they apply S1 and S2, such as risks related to the availability or cost of natural resources, could be relevant for that impairment assessment.

例如，如果一家公司正在評估是否有跡象表明其生產過程中使用的設備可能會減值，那麼該公司在應用 S1 和 S2 時所識別的與可持續發展相關的風險和機遇，如與自然資源的可用性或成本相關的風險，可能與減值評估相關。

Related information across a company's reports is an important consideration underpinning current and anticipated financial effects requirements. The ultimate outcome we care about is the provision of general purpose financial reports that are holistic, comprehensive and coherent. At the IFRS Foundation, both of our boards work to ensure our standards support that outcome, both when applied together as a package and when applied in isolation of each other. Accordingly, throughout this webcast, we make references to IFRS accounting standards to highlight the connections between the IASB and the ISSB standards, but we primarily have focus on illustrating how sustainability related financial disclosures expand on or complement the information provided in the related financial statements, regardless of which GAAP is applied by the company when they prepare those financial statements.

公司報告中的相關資訊是當前和預期財務效應要求的一個重要考慮因素。我們關心的最終結果是提供整體、全面和一致的通用財務報告。在《國際財務報告準則》基金會，我們的兩個董事會都致力於確保我們的準則能夠支持這一結果，無論是作為一個整體應用還是單獨應用。是以，在整個網絡廣播中，我們都會提及《國際財務報告準則》會計準則，以強調國際會計準則理事會和國際社會準則理事會準則之間的聯繫，但我們主要側重於說明與可持續發展相關的財務披露如何擴展或補充相關財務報表中提供的資訊，無論公司在編制這些財務報表時採用哪種公認會計准則。

We'll be covering the requirements in our standard in two parts in the following sections.

在下面的章節中，我們將分兩部分介紹標準中的要求。

In part one, we'll firstly explain the overarching requirements that apply to sustainability related financial disclosures taken as a whole. We'll then explain requirements for the current reporting period, including how sustainability related risks and opportunities have affected the financial statements, so the financial position, financial performance and cash flows for the current reporting period. Then for the next annual reporting period, including how sustainability related risks or opportunities may pose a significant risk of a material adjustment to carrying amounts within the next annual reporting period. In part two, we'll discuss the anticipated effects of sustainability related risks and opportunities, including determining the short, medium and long term that a company uses. And lastly, we'll spend time on mechanisms to facilitate application and mechanisms to address proportionality that are available for the standards when they're being used by companies. The ISSB introduced proportionality mechanisms for the standards to be applied in a manner proportionate to a company's capabilities and preparedness and to assist all companies when they're applying

在第一部分中，我們將首先解釋適用於可持續發展相關財務披露的總體要求。然後，我們將解釋對當前報告期的要求，包括與可持續發展相關的風險和機遇如何影響財務報表，從而影響當前報告期的財務狀況、財務業績和現金流。然後是對下一個年度報告期間的要求，包括與可持續發展相關的風險或機遇如何可能對下一個年度報告期間的賬面金額構成重大調整風險。在第二部分，我們將討論與可持續發展相關的風險和機遇的預期影響，包括確定公司使用的短期、中期和長期期限。最後，我們將花時間討論促進應用的機制和解決比例問題的機制，這些機制在公司使用這些標準

S1 and S2. By the end of this two part webcast, you should understand the current and anticipated financial effects requirements and how to provide useful information about a company's strategy for managing its sustainability related risks and opportunities.

S1 和 S2。在這兩部分網絡直播結束時，您應該瞭解當前和預期的財務影響要求，以及如何就公司管理可持續發展相關風險和機遇的戰略提供有用資訊。

To get started, both S1 and S2 include current and anticipated financial effects requirements.

首先，S1 和 S2 都包括當前和預期的財務效應要求。

These requirements are the same in both standards. So throughout this webcast, we will often refer to sustainability related risks and opportunities, but note that the same requirements apply to information about climate related risks and opportunities. Disclosure of current and anticipated financial effects are only one of the disclosure requirements within the strategy section of the standards. By considering the overall strategy disclosure objective and other requirements within the strategy section, the role of current and anticipated financial effects requirements and how they interact with other specific disclosure requirements within IFRS sustainability disclosure standards becomes clearer. The elements of the strategy disclosure requirements are presented in logical order in the standards.

這兩個標準的要求是一樣的。是以，在本次網播中，我們將經常提及與可持續發展相關的風險和機遇，但請注意，同樣的要求也適用於與氣候相關的風險和機遇的資訊。披露當前和預期的財務影響只是準則中戰略部分的披露要求之一。通過考慮總體戰略披露目標和戰略部分的其他要求，當前和預期財務影響要求的作用，以及它們如何與《國際財務報告準則》可持續性披露準則中的其他具體披露要求相互作用，就變得更加清晰了。戰略披露要求的要素在準則中按邏輯順序排列。

However, each element can inform another. For example, the disclosure requirements about resilience and anticipated financial effects are distinct and separate requirements intended to serve different information needs, but can also inform each other. Information on anticipated financial effects is intended to illustrate how a company expects its financial position, financial performance, and cash flows to be affected over time given its sustainability related risks and opportunities and strategy to manage them. Requirements related to resilience of a company's strategy and business model are intended to inform investors about a company's ability to adjust to sustainability related changes, develops, and uncertainties, taking into consideration sustainability related risks. This information about the company's plans to respond could inform the disclosure of anticipated financial effects. So, while the requirements have distinct intent, resilience assessments can provide useful information for current and anticipated financial effects and vice versa. Our webcast is not intended to explain all the information a company might need to disclose when it applies the strategy requirements, but instead will focus on the current and anticipated financial effects requirements.

然而，每個要素都可以為另一個要素提供資訊。例如，有關復原力和預期財務影響的披露要求是不同的、獨立的要求，旨在滿足不同的資訊需求，但也可以相互借鏡。有關預期財務影響的資訊旨在說明，考慮到與可持續發展相關的風險和機遇以及管理這些風險和機遇的戰略，公司預計其財務狀況、財務表現和現金流將如何隨著時間的推移而受到影響。有關公司戰略和業務模式彈性的要求，旨在讓投資者瞭解公司在考慮到可持續發展相關風險的情況下，適應可持續發展相關變化、發展和不確定性的能力。這些有關公司應對計劃的資訊可以作為披露預期財務影響的依據。是以，

Nor will we address an exhaustive list of considerations when applying current and anticipated financial effects requirements, as these will differ by company, industry, or circumstance. When disclosing current and anticipated financial effects information,

我們也不會詳盡無遺地列出適用當前和預期財務影響要求時的考慮因素，因為這些因素會因公司、行業或情況的不同而有所差異。披露當前和預期財務影響資訊時、

S1 and S2 ask for both quantitative and qualitative information essentially as the norm.

S1 和 S2 基本要求提供定量和定性資訊。

That is because investors have told us that a combination of both quantitative and qualitative information is most useful for making investment decisions. When providing quantitative information, a company can disclose a single amount or range. Sometimes a range is more useful or appropriate than a single amount. For example, a clothing manufacturer company might be exposed to decreasing demand for its products because of changing consumer preferences for lower carbon alternatives. The entity provides disclosure about the anticipated financial effects of new or potential products that minimize environmental impacts and, due to the level of measurement uncertainty, might report a range of possible future outcomes rather than a single estimate. Quantitative information is important for investors to see how or the extent to which sustainability-related risks and opportunities have affected or may affect the financial statements. Ultimately, management will need to use judgment when providing this information.

這是因為投資者告訴我們，定量和定性資訊的結合對投資決策最為有用。在提供定量資訊時，公司可以披露單一金額或範圍。有時，範圍比單一金額更有用或更合適。例如，一家服裝生產公司可能會面臨因消費者對低碳替代品的偏好改變而導致產品需求下降的風險。該公司披露了可將環境影響降至最低的新產品或潛在產品的預期財務影響，由於測量的不確定性，可能會報告未來可能出現的結果範圍，而不是單一的估計值。定量資訊對於投資者瞭解與可持續發展相關的風險和機遇如何或在多大程度上影響財務報表非常重要。最終，管理層在提供這些資訊時需要做出判斷。

The ISSB acknowledges that providing quantitative information, especially related to anticipated effects, might be a challenge. Therefore, the standards include mechanisms that address quantitative information for current and anticipated financial effects if certain conditions are met. This will be discussed in Part 2 of our webcast. Nevertheless, management should keep in mind, while the type of information that has to be provided will vary as a result of circumstances and the mechanisms applied, it is important to note that information about current and anticipated financial effects of sustainability-related risks and opportunities is expected to be material, whether qualitative, quantitative, or both, and therefore this information is expected to be provided in sustainability-related financial disclosure.

ISSB 承認，提供量化資訊，特別是與預期效果有關的量化資訊，可能是一項挑戰。是以，準則中包含了一些機制，可在滿足某些條件的情況下提供當前和預期財務影響的量化資訊。我們將在網播的第 2 部分對此進行討論。不過，管理層應牢記，雖然必須提供的資訊類型會因具體情況和適用的機制而有所不同，但必須注意的是，與可持續發展相關的風險和機遇的當前和預期財務影響的資訊，無論是定性、定量，還是兩者兼而有之，預計都將是重要的，是以，預計將在與可持續發展相關的財務披露中提供這些資訊。

As highlighted at the beginning of our webcast, the disclosure requirements related to current and anticipated financial effects are designed to produce information that complements or expands upon information provided in the related financial statements, making connections between sustainability-related risks and opportunities and the information reported in the financial statements.

正如我們在網播開始時所強調的，與當前和預期財務影響相關的披露要求旨在提供補充或擴展相關財務報表所提供資訊的資訊，在與可持續性相關的風險和機遇與財務報表中報告的資訊之間建立聯繫。

To understand this interaction, two questions are a helpful starting point. Has the sustainability-related risk or opportunity affected the financial position, financial performance, or cash flows?

要了解這種互動關係，有兩個問題很有幫助。與可持續發展相關的風險或機遇是否影響了財務狀況、財務業績或現金流？

And what information about that effect is provided in the financial statements?

財務報表中提供了哪些有關這種影響的資訊？

Information in the notes to the financial statements may explain how sustainability-related risks and opportunities have affected a company's current financial position, financial performance, and cash flows, so that information could meet the information S-1 or S-2 requires a company to disclose. Because of this, a company may be able to provide the required information by cross-reference to the related financial statements to avoid unnecessary duplication, subject to the specific requirements set out in Appendix B of S-1, being the cross-referenced information is available on the same terms and at the same time. The complete set of sustainability-related financial disclosures is not made less understandable, and the cross-reference clearly identifies the report and specific parts of the report where the information is located.

財務報表附註中的資訊可以解釋與可持續性相關的風險和機遇如何影響公司當前的財務狀況、財務表現和現金流，是以這些資訊可以滿足 S-1 或 S-2 要求公司披露的資訊。正因為如此，公司可以通過交叉引用相關財務報表的方式提供所需的資訊，以避免不必要的重複，但須符合 S-1 附錄 B 中的具體要求，且交叉引用的資訊應在相同的條件下同時提供。整套與可持續發展相關的財務資訊披露不會降低其可理解性，交叉引用可明確指出資訊所在的報告和報告的具體部分。

It is important to understand the context in which the current and anticipated financial effects requirements interact with the broader requirements for connected information set out in the ISSB standards. The standards require connectivity within the reporting package by ensuring the reporting entity, reporting period, reporting timing, and presentation currency should be the same between the financial statements and the sustainability-related financial disclosures. Furthermore, the data and assumptions used in preparing sustainability- related financial disclosures should be consistent to the extent possible, given the accounting standards that the company is applying. Any significant differences should be explained.

重要的是要了解當前和預期的財務影響要求與 ISSB 準則中對關聯資訊的更廣泛要求的互動背景。這些準則要求通過確保財務報表與可持續發展相關財務披露之間的報告實體、報告期、報告時間和列報貨幣相同，實現報告包內的連通性。此外，鑑於公司採用的會計準則，在編制與可持續發展相關的財務披露時使用的數據和假設應儘可能一致。任何重大差異都應加以解釋。

Connections between the company's disclosures should be explained clearly and concisely, with unnecessary duplication of information avoided. So, let's take a closer look at the current financial effect requirements. S-1 and S-2 requires companies to disclose information about how sustainability-related risks and opportunities have affected their financial position, financial performance, and cash flows for the current reporting periods. The requirement is to provide quantitative and qualitative information subject to the mechanisms that we'll talk about in Part 2 of the webcast. Sometimes the information could be provided in the financial statements, in which case, as Gabe mentioned, it may be possible to use cross-references to avoid unnecessary duplication. When a company discloses how the sustainability- related risks and opportunities have affected its financial position, financial performance, and cash flows for the current reporting period, part of the information required is information about those sustainability-related risks and opportunities for which there's a significant risk of a material adjustment to carrying amounts within the next annual reporting period for assets and liabilities reported in the related financial statements.

公司披露資訊之間的聯繫應簡明扼要地解釋清楚，避免不必要的資訊重複。那麼，讓我們仔細看看目前的財務影響要求。S-1 和 S-2 要求公司披露與可持續發展相關的風險和機遇如何影響當前報告期的財務狀況、財務業績和現金流。要求提供定量和定性資訊，但須遵守我們將在網絡廣播第二部分中談到的機制。有時，這些資訊可以在財務報表中提供，在這種情況下，正如加布提到的，可以使用交叉引用來避免不必要的重複。當公司披露與可持續發展相關的風險和機遇如何影響其當前報告期的財務狀況、財務表現和現金流時，所需的部分資訊是與可持續發展相關的

So, let's go to an example. For the purposes of this webcast, we'll be working through each requirement separately, using examples to help explain the requirements. As a result, each example doesn't provide a complete illustration of all the current and anticipated financial effects disclosure requirements. Our first example illustrates disclosure of information about financial effects in the current reporting period. In this case, Company A operates in a country where they manufacture gas-powered hot water heaters. The government's issued a new policy in the current year to ban the use of gas-powered hot water heaters at a future date. As a consequence, the company has decided to shut down its affected production facilities in that country.

那麼，讓我們來看一個例子。在本次網播中，我們將分別介紹每一項要求，並使用示例來幫助解釋這些要求。是以，每個示例並不能完整說明當前和預期財務影響披露的所有要求。第一個例子說明了當前報告期財務影響的資訊披露。在本例中，A 公司在某國生產燃氣熱水器。政府在本年度發佈了一項新政策，在未來某個日期禁止使用燃氣熱水器。是以，該公司決定關閉在該國受影響的生產設施。

Applying applicable accounting standards, such as the IFRS accounting standards, the company determines that this decision has triggered the need for an impairment assessment and that the carrying amount of the facility should be written down, resulting in an impairment loss being recognised for the period. In this example, the financial statements include information regarding the impairment loss, with explanatory information about that loss being included in the notes to the financial statements. In the sustainability-related financial disclosures, subject to considering the mechanisms available to it, Company A will provide information identifying and explaining the connections between its sustainability-related risk and the current financial effects on Company A's financial position and financial performance, in this case explaining the information about the impairment effect and the assessment and the effect. Company A may also be able to consider the use of cross-referencing to the related financial statements if this avoids unnecessary duplication and the criteria are met that

根據適用的會計準則（如《國際財務報告準則》），公司確定這一決定引發了減值評估的需要，該設施的賬面價值應予以減記，從而確認了當期的減值損失。在這個例子中，財務報表包含了有關減值損失的資訊，並在財務報表附註中對該損失進行了解釋。在與可持續發展相關的財務披露中，A 公司將在考慮其可用機制的前提下提供資訊，確定並解釋其與可持續發展相關的風險與當前對 A 公司財務狀況和財務業績的財務影響之間的聯繫，在本例中解釋有關減值影響以及評估和影響的資訊。如果可以避免不必要的重複，並且符合以下標準，A 公司也可以考慮使用相關財

Gabrielle just went through, including including specific references to the notes to the financial statements. Here we have another example to illustrate disclosure of information about financial effects of the current reporting period. This example comes from S1 and relates to a company that has committed to a particular sustainability-related target but where that commitment has not yet affected the company's financial position, financial performance or cash flows because the applicable criteria for recognition in accordance with the relevant gap has not been met. In the sustainability-related financial disclosures, the company might determine that identifying and explaining the fact that the sustainability-related risk, despite the establishment of a target, has not affected the financial position, financial performance or cash flows, is material information that requires disclosure. In some circumstances, a sustainability- related risk or opportunity may pose significant risk of material adjustment within the next annual reporting period to the carrying amount of assets and liabilities reported in the financial statements, in which case the standards require the company to disclose information about that risk.

Gabrielle 剛剛介紹了包括財務報表附註的具體內容。下面我們再舉一個例子，來說明有關本報告期財務影響的資訊披露。這個例子來自 S1，涉及一家公司，該公司已承諾實現某項與可持續發展相關的目標，但該承諾尚未對公司的財務狀況、財務業績或現金流產生影響，因為尚未達到根據相關差距進行確認的適用標準。在與可持續發展相關的財務披露中，公司可能會認定，儘管確立了目標，但與可持續發展相關的風險尚未影響財務狀況、財務業績或現金流，對這一事實的確認和解釋是需要披露的重要資訊。在某些情況下，與可持續發展相關的風險或機遇可能

This requirement complements the requirements in IFRS accounting standards and in some other gap.

這一要求是對《國際財務報告準則》中的要求和其他一些差距的補充。

Specifically, IFRS accounting standards require a company to provide information about the assumptions it makes about the future and other major sources of estimation uncertainty at the end of the current reporting period and have a significant risk of resulting in material adjustment to the carrying amount of assets and liabilities within the next financial year.

具體來說，《國際財務報告準則》要求公司提供資訊，說明其在當前報告期結束時對未來做出的假設以及其他主要的不確定性估計來源，這些假設和來源很有可能導致下一個財政年度對資產和負債的賬面金額做出重大調整。

Examples of situations in which there might be a significant risk of material adjustment to the carrying amount of assets and liabilities include situations such as measuring the recoverable amount of assets for impairment purposes or measuring provisions subject to the future outcome of litigation. Consider the previous facility closure example. Company A has concluded that it has met the appropriate criteria to recognize a restructuring provision in accordance with the applicable gap, such as the IFRS accounting standards. As part of its detailed restructuring plan, it is offered to all staff employed at the facility that it is closing the opportunity to seek an alternative role in the organization. The company has committed to compensating all employees if a suitable new role cannot be found. All employees have accepted this offer.

資產和負債的賬面金額可能存在重大調整風險的情況包括：為減值目的衡量資產的可收回金額， 或衡量取決於未來訴訟結果的準備金。請看之前的設施關閉示例。A 公司已得出結論，它已達到根據適用差距（如《國際財務報告準則》會計準則）確認重組準備金的適當標準。作為其詳細重組計劃的一部分，公司向所有受僱於即將關閉的設施的員工提供了在組織中另謀高就的機會。公司承諾，如果找不到合適的新職位，將對所有員工進行補償。所有員工都接受了這一提議。

The restructuring plan includes the approximate number of employees who will be compensated for terminating their services, but that number is still highly uncertain at the end of the current reporting period. In its statement of financial position, the company recognized a provision for the estimated cost of compensating employees that will terminate their services and a corresponding expense in its statement of financial performance. Further information about the number of employees who will terminate their service and thus will be entitled to compensation is expected to become available within 12 months after the end of the reporting period. Company A concludes that there is significant risk that this further information could result in a material adjustment to the carrying amount of the restructuring provision within the next annual reporting period.

重組計劃包括因終止服務而獲得補償的員工的大致人數，但在本報告期結束時，這一人數仍很不確定。在財務狀況表中，公司確認了補償將終止服務的員工的估計成本準備金，並在財務業績表中確認了相應的支出。預計將在報告期結束後 12 個月內獲得有關終止服務並是以有權獲得補償的員工人數的進一步資訊。A 公司的結論是，這些進一步資訊很可能導致在下一個年度報告期內對重組準備金的賬面金額進行重大調整。

In the sustainability-related financial disclosures, subject to considering the mechanisms available to it, Company A will provide information identifying and explaining the connections between its sustainability-related risks and the significant risk of a material adjustment to the carrying amount of the restructuring provision in the next annual reporting period, as these estimated costs are uncertain. Company A may consider the use of cross-referencing to the related financial statements if this avoids unnecessary duplication and the necessary criteria are met. Now consider a new example. Company B's assets are increasingly at risk from forest fires and therefore this risk is considered as part of the company's asset impairment analysis for assets exposed to this risk. There is no financial effect in the current reporting period, however, as the frequency and severity of these fires is highly uncertain, the company has determined that information about this uncertainty is material to investors, including the fact that there is significant risk of material adjustment within the next annual reporting period to the carrying amount of these assets as a result of this risk.

在與可持續性相關的財務披露中，A 公司將在考慮其可用機制的前提下，提供資訊， 確定並解釋其與可持續性相關的風險與下一個年度報告期間重組準備金賬面金額重大調 整的重大風險之間的聯繫，因為這些估計成本是不確定的。如果可以避免不必要的重複且符合必要的標準，A 公司可以考慮使用相關財務報表的交叉引用。現在來看一個新的例子。B 公司的資產越來越多地受到森林火災的威脅，是以公司在對面臨這種風險的資產進行 資產減值分析時，考慮了這種風險。本報告期沒有財務影響，但是，由於這些火災的頻率和嚴重程度非常不確定，公司已確定有關

In its sustainability-related financial disclosures, subject to considering the mechanisms available to it, Company B will provide information identifying and explaining how the sustainability-related risks present a significant risk of material adjustment to the carrying amount of its assets in the next annual reporting period, given the uncertainty associated with the forest fires. Company B may consider the use of cross-referencing to the related financial statements if this avoids unnecessary duplication and the necessary criteria are met.

在其與可持續性相關的財務披露中，B 公司將在考慮其可用機制的前提下，提供資訊， 確定並解釋與可持續性相關的風險如何在下一個年度報告期間對其資產的賬面金額造成重大 調整的風險，因為森林火災具有不確定性。如果可以避免不必要的重複且符合必要的標準，B 公司可以考慮使用相關財務報表的交叉引用。

We have now reached the end of part one of our webcast on current and anticipated financial effects. Thank you for your attention and here is a quick reminder of the session overview and overall learning objective. We hope you now better understand the overarching requirements for current and anticipated financial effects along with a more detailed understanding of the current financial effects requirements. We look forward to you joining us in part two of the webcast where we will continue our discussion with anticipated financial effects and the mechanisms to facilitate application and the mechanisms to address proportionality.

關於當前和預期的財務影響的網絡廣播第一部分到此結束。感謝您的關注，在此快速提醒您會議概述和總體學習目標。我們希望您現在能更好地理解當前和預期財務影響的總體要求，並更詳細地瞭解當前財務影響的要求。我們期待您參加網播的第二部分，我們將繼續討論預期財務影響、促進應用的機制以及解決比例性的機制。