{"id":6900,"date":"2025-06-10T07:51:28","date_gmt":"2025-06-10T07:51:28","guid":{"rendered":"https:\/\/wall-group.com\/zh-cn\/?p=6900"},"modified":"2025-06-18T01:47:40","modified_gmt":"2025-06-18T01:47:40","slug":"the-impact-following-the-abolition-of-the-mpf-offsetting-arrangement-in-hong-kong","status":"publish","type":"post","link":"https:\/\/wall-group.com\/zh-cn\/the-impact-following-the-abolition-of-the-mpf-offsetting-arrangement-in-hong-kong\/","title":{"rendered":"\u9999\u6e2f\u53d6\u6d88\u5f3a\u79ef\u91d1\u5bf9\u51b2\u5b89\u6392\u7684\u5f71\u54cd"},"content":{"rendered":"\n<p><strong>\u5f15\u8a00<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u9999\u6e2f\u7684\u5c31\u4e1a\u53ca\u9000\u4f11\u8ba1\u5212\u81f4\u529b\u4e8e\u5e73\u8861\u96c7\u5458\u4e0e\u96c7\u4e3b\u7684\u5229\u76ca\uff0c\u5e76\u4e3a\u96c7\u5458\u63d0\u4f9b\u8db3\u591f\u7684\u4fdd\u969c\u548c\u9000\u4f11\u798f\u5229\u3002\u5176\u4e2d\uff0c\u200b\u200b\u5f3a\u5236\u6027\u516c\u79ef\u91d1\uff08MPF\uff09\u8ba1\u5212\u200b\u200b\u5728\u4fdd\u969c\u52b3\u52a8\u4eba\u53e3\u63d0\u4f9b\u9000\u4f11\u798f\u5229\u65b9\u9762\u626e\u6f14\u7740\u5173\u952e\u89d2\u8272\u3002\u57282025\u5e745\u67081\u65e5\u4e4b\u524d\uff0c\u9999\u6e2f\u5141\u8bb8\u96c7\u4e3b\u4f7f\u7528\u5176MPF\u8d26\u6237\u4e2d\u7684\u200b\u200b\u5f3a\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6743\u76ca\u90e8\u5206\u200b\u200b\uff0c\u6765\u652f\u4ed8\u9700\u8981\u4ed8\u7ed9\u5458\u5de5\u7684\u200b\u200b\u9063\u6563\u8d39\uff08SP\uff09\u200b\u200b\u6216\u200b\u200b\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u200b\u200b\u3002\u8fd9\u79cd\u673a\u5236\u88ab\u79f0\u4e3a\u300c\u200b\u200b\u5bf9\u51b2\u5b89\u6392\u200b\u200b\u300d\u3002\u5b83\u7684\u4e3b\u8981\u76ee\u7684\u662f\u51cf\u8f7b\u96c7\u4e3b\u652f\u4ed8\u8fd9\u7c7b\u5458\u5de5\u79bb\u804c\u798f\u5229\u7684\u7ecf\u6d4e\u8d1f\u62c5\u3002\u200b\u200b\u7136\u800c\uff0c\u81ea2025\u5e745\u67081\u65e5\u8d77\u200b\u200b\uff0c\u6839\u636e\u300a2022\u5e74\u96c7\u4f63\u53ca\u9000\u4f11\u8ba1\u5212\u6cd5\u4f8b\uff08\u62b5\u9500\u5b89\u6392\uff09(\u4fee\u8ba2)\u6761\u4f8b\u8349\u6848\u300b\uff0c\u8fd9\u9879\u5bf9\u51b2\u5b89\u6392\u200b\u200b\u5df2\u88ab\u6b63\u5f0f\u53d6\u6d88\u200b\u200b\u3002\u672c\u6587\u65e8\u5728\u63a2\u8ba8\u8fd9\u4e00\u6761\u4f8b\u7684\u4fee\u8ba2\u5bf9\u200b\u200b\u4f1a\u8ba1\u5904\u7406\u7684\u5177\u4f53\u5f71\u54cd\uff0c\u91cd\u70b9\u5206\u6790\u5176\u5e26\u6765\u7684\u200b\u200b\u8d22\u52a1\u5f71\u54cd\u200b\u200b\u3001\u76f8\u5173\u6b3e\u9879\u7684\u200b\u200b\u8ba1\u7b97\u4e0e\u786e\u8ba4\u65b9\u6cd5\u200b\u200b\uff0c\u4ee5\u53ca\u4f1a\u8ba1\u5de5\u4f5c\u4e2d\u9700\u8981\u200b\u200b\u8003\u8651\u7684\u76f8\u5173\u56e0\u7d20\u200b\u200b\u3002<\/p>\n\n\n\n<p><strong>\u5bf9\u4f1a\u8ba1\u7684\u5f71\u54cd<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5728\u53d6\u6d88\u5bf9\u51b2\u5b89\u6392\u4e4b\u524d\uff0c\u96c7\u4e3b\u53ef\u4f7f\u7528\u5176MPF\u5f3a\u5236\u6027\u4f9b\u6b3e\u6765\u62b5\u9500SP\u53caLSP\u7684\u8d1f\u503a\u3002\u6b64\u5bf9\u51b2\u5b89\u6392\u901a\u5e38\u5bfc\u81f4\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u5448\u62a5\u7684\u8d1f\u503a\u51cf\u5c11\uff0c\u56e0\u4e3a\u96c7\u4e3b\u5411\u5f3a\u79ef\u91d1\u8ba1\u5212\u652f\u4ed8\u7684\u5f3a\u5236\u6027\u4f9b\u6b3e\u88ab\u89c6\u4e3a\u90e8\u5206\u62b5\u9500\u7ec8\u6b62\u96c7\u4f63\u6216\u9000\u4f11\u798f\u5229\u7684\u8d1f\u503a\u3002\u56e0\u6b64\uff0c\u4e0e\u96c7\u4f63\u76f8\u5173\u7684\u8d26\u4e0a\u8d1f\u503a\u4f1a\u663e\u5f97\u8f83\u4f4e\u3002<\/p>\n\n\n\n<p>\u81ea\u5bf9\u51b2\u5b89\u6392\u88ab\u53d6\u6d88\u540e\uff0c\u96c7\u4e3b\u4e0d\u80fd\u518d\u4f7f\u7528MPF\u5f3a\u5236\u6027\u4f9b\u6b3e\u6765\u62b5\u9500\u8fd9\u4e9b\u79bb\u804c\u798f\u5229\u3002\u8fd9\u76f4\u63a5\u5bfc\u81f4\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u786e\u8ba4\u7684SP\u548cLSP\u76f8\u5173\u8d1f\u503a\u76f8\u5e94\u589e\u52a0\u3002\u8fd9\u79cd\u8d1f\u503a\u7684\u589e\u52a0\u4f1a\u76f4\u63a5\u5f71\u54cd\u516c\u53f8\u7684\u6574\u4f53\u8d22\u52a1\u72b6\u51b5\u548c\u5173\u952e\u8d22\u52a1\u6307\u6807\uff0c\u4f8b\u5982\u5bfc\u81f4\u503a\u52a1\u4e0e\u80a1\u672c\u6bd4\u7387\u5347\u9ad8\uff0c\u4ee5\u53ca\u53ef\u80fd\u4f7f\u6d41\u52a8\u6bd4\u7387\u4e0b\u964d\u3002\u8fd9\u4e9b\u53d8\u5316\u5bf9\u4e8e\u90a3\u4e9b\u6240\u5728\u884c\u4e1a\u5bf9\u6d41\u52a8\u8d44\u672c\u6216\u51c8\u8d44\u4ea7\u8bbe\u6709\u6700\u4f4e\u8981\u6c42\u7684\u516c\u53f8\u6765\u8bf4\u5c24\u4e3a\u91cd\u8981\u3002\u5efa\u8bae\u8fd9\u7c7b\u884c\u4e1a\u7684\u516c\u53f8\u8bc4\u4f30\u5176\u8d22\u52a1\u72b6\u51b5\u6240\u53d7\u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n<p><strong>LSP<\/strong><strong>\u51c6\u5907\u7684\u8ba1\u7b97<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u53d6\u6d88\u5bf9\u51b2\u5b89\u6392\u662f\u4e00\u9879\u300a\u96c7\u4f63\u6761\u4f8b\u300b\u7684\u7acb\u6cd5\u53d8\u66f4\uff0c\u4f46\u76f8\u5173\u7684\u4f1a\u8ba1\u51c6\u5219\u300a\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u300b\uff08HKAS\uff09\u7b2c19\u53f7\u300c\u96c7\u5458\u798f\u5229\u300d\u5219\u7ef4\u6301\u4e0d\u53d8\u3002\u6839\u636eHKAS\u7b2c19\u53f7\uff0cLSP\u51c6\u5907\u88ab\u5206\u7c7b\u4e3a\u5b9a\u989d\u798f\u5229\u8ba1\u5212\uff08Defined benefit plan\uff09\uff0c\u5e76\u4f7f\u7528\u9884\u6d4b\u5355\u4f4d\u4fe1\u7528\u6cd5\uff08Projected unit credit method\uff09\u8ba1\u7b97\u3002\u8be5\u65b9\u6cd5\u6839\u636e\u9884\u671f\u9000\u4f11\u65f6\u7684\u85aa\u8d44\u53ca\u670d\u52a1\u5e74\u8d44\u6765\u4f30\u7b97\u96c7\u4e3b\u7684\u672a\u6765\u507f\u4ed8\u8d23\u4efb\uff08\u5373\u652f\u4ed8\u7ed9\u96c7\u5458\u7684\u798f\u5229\uff09\u3002<\/p>\n\n\n\n<p>\u5728\u8ba1\u7b97LSP\u51c6\u5907\u65f6\u5e94\u8003\u8651\u4ee5\u4e0b\u53c2\u6570\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u96c7\u5458\u7684\u85aa\u8d44\u6c34\u5e73<\/li>\n\n\n\n<li>\u96c7\u5458\u7684\u5e74\u9f84<\/li>\n\n\n\n<li>\u8ba1\u5212\u8d44\u4ea7\u7684\u9884\u671f\u56de\u62a5\u7387<\/li>\n\n\n\n<li>\u901a\u80c0\u7387\u53ca\u6298\u73b0\u7387<\/li>\n\n\n\n<li>\u5173\u4e8e\u9000\u4f11\u5e74\u9f84\u3001\u85aa\u8d44\u589e\u957f\u3001\u96c7\u5458\u6d41\u52a8\u7387\u3001\u6b7b\u4ea1\u7387\u7b49\u7684\u7cbe\u7b97\u5047\u8bbe<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8fd9\u4e9b\u7cbe\u7b97\u5047\u8bbe\u5bf9\u4e8e\u51c6\u786e\u4f30\u7b97\u672a\u6765LSP\u8d1f\u503a\u7684\u73b0\u503c\u81f3\u5173\u91cd\u8981\u3002\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u5ba1\u67e5\u548c\u8c03\u6574\uff0c\u4ee5\u5e94\u5bf9\u4eba\u53e3\u548c\u7ecf\u6d4e\u56e0\u7d20\u7684\u53d8\u5316\u3002\u6b64\u5916\uff0c\u4efb\u4f55\u7cbe\u7b97\u5047\u8bbe\u7684\u53d8\u5316\u90fd\u5c06\u5f71\u54cdLSP\u8d1f\u503a\u53ca\u8865\u507f\u8d44\u4ea7\uff08\u6839\u636e\u65b9\u6cd5\u4e8c\uff09\uff0c\u4ece\u800c\u5728\u5176\u4ed6\u5168\u9762\u6536\u76ca\uff08Other Comprehensive Income\uff09\u4e2d\u786e\u8ba4\u91cd\u65b0\u8ba1\u91cf\u7684\u6536\u76ca\u6216\u635f\u5931\u3002<\/p>\n\n\n\n<p><strong>\u7a0e\u52a1\u53ca\u5ba1\u8ba1\u8003\u8651<\/strong><\/p>\n\n\n\n<p><strong>\u9999\u6e2f\u5229\u5f97\u7a0e\u5904\u7406<\/strong><strong><\/strong><\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\">LSP\u51c6\u5907\u5728\u5229\u5f97\u7a0e\u7684\u6263\u9664<\/span><\/p>\n\n\n\n<p>\u9999\u6e2f\u5229\u5f97\u7a0e\u8ba1\u7b97\u65f6\uff0cLSP\u7684\u6263\u9664\u662f\u6839\u636e\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c16(1)\u6761\u53ca\u7b2c17\u6761\u89c4\u7ba1\u3002\u4f01\u4e1a\u6309\u300a\u96c7\u4f63\u6761\u4f8b\u300b\u8ba1\u63d0\u7684LSP\u51c6\u5907\uff0c\u82e5\u91d1\u989d\u51c6\u786e\u4e14\u4e0e\u751f\u4ea7\u7ecf\u8425\u76f4\u63a5\u76f8\u5173\uff0c\u53ef\u5728\u8ba1\u7b97\u5e94\u8bfe\u7a0e\u5229\u6da6\u65f6\u4f9d\u6cd5\u6263\u9664\u3002<\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\">LSP\u51c6\u5907\u7684\u4e24\u79cd\u53ef\u63a5\u53d7\u4f1a\u8ba1\u65b9\u6cd5<\/span><\/p>\n\n\n\n<p>\u6839\u636e\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u53d1\u5e03\u7684\u6307\u5f15<sup data-fn=\"5e76fa5c-dbad-4e5b-967d-2547964cc626\" class=\"fn\"><a id=\"5e76fa5c-dbad-4e5b-967d-2547964cc626-link\" href=\"#5e76fa5c-dbad-4e5b-967d-2547964cc626\">1<\/a><\/sup>\uff0c\u96c7\u4e3b\u5728\u786e\u8ba4LSP\u8d1f\u503a\u51c6\u5907\uff08\u5305\u62ec\u8003\u8651\u539f\u6709\u5bf9\u51b2\u673a\u5236\u7684\u5f71\u54cd\uff09\u4ee5\u53ca\u8bc4\u4f30\u53d6\u6d88\u5bf9\u51b2\u5b89\u6392\u5e26\u6765\u7684\u53d8\u5316\u65f6\uff0c\u53ef\u4ee5\u9009\u62e9\u4ee5\u4e0b\u4e24\u79cd\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u4e4b\u4e00\uff1a<\/p>\n\n\n\n<p>\u65b9\u6cd5\u4e00\uff1a<\/p>\n\n\n\n<p>\u5c06\u96c7\u4e3b\u7684MPF\u4f9b\u6b3e\u4e2d\u5df2\u5f52\u5c5e\u4e8e\u96c7\u5458\u3001\u53ef\u7528\u4e8e\u62b5\u9500\u5176LSP\u798f\u5229\u200b\u200b\u7684\u90e8\u5206\uff08\u79f0\u4e3a\u300c\u200b\u200b\u53ef\u62b5\u6263\u6743\u76ca\u200b\u200b\u300d\uff09\uff0c\u89c6\u4e3a\u200b\u200b\u96c7\u5458\u5bf9\u81ea\u8eabLSP\u798f\u5229\u7684\u63a8\u5b9a\u4f9b\u6b3e\u200b\u200b\u3002\u56e0\u6b64\uff0c\u5728\u8ba1\u7b97\u4e0eLSP\u76f8\u5173\u7684\u200b\u200b\u670d\u52a1\u6210\u672c\u200b\u200b\uff08\u5373\u6bcf\u5e74\u65b0\u589e\u7684LSP\u8d1f\u503a\uff09\u65f6\uff0c\u8fd9\u90e8\u5206\u91d1\u989d\u4f1a\u88ab\u200b\u200b\u6263\u9664\u200b\u200b\u3002\u6700\u7ec8\uff0c\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u786e\u8ba4\u7684LSP\u8d1f\u503a\u662f\u6309\u200b\u200b\u6263\u9664\u53ef\u62b5\u6263\u6743\u76ca\u540e\u7684\u51c8\u989d\u200b\u200b\u6765\u8ba1\u91cf\u3002<\/p>\n\n\n\n<p>\u53d6\u6d88\u5bf9\u51b2\u5b89\u6392\u5c06\u5bfc\u81f4\u9884\u671f\u7684\u53ef\u62b5\u9500\u7d2f\u7b97\u6743\u76ca\u51cf\u5c11\u3002\u56e0\u6b64\uff0c\u5728\u300a2022\u5e74\u96c7\u4f63\u53ca\u9000\u4f11\u8ba1\u5212\u6cd5\u4f8b\uff08\u62b5\u9500\u5b89\u6392\uff09\uff08\u4fee\u8ba2\uff09\u6761\u4f8b\u300b\u751f\u6548\u7684\u5e74\u5ea6\uff08\u53732022\u5e746\u670816\u65e5\uff09\uff0c\u9700\u786e\u8ba4\u4e00\u6b21\u6027\u8ffd\u6eaf\u8c03\u6574\u4f5c\u4e3a\u989d\u5916\u7684\u8fc7\u5f80\u670d\u52a1\u6210\u672c\uff0c\u5e76\u5728\u635f\u76ca\u8868\u4e2d\u53cd\u6620\uff0c\u540c\u65f6\u76f8\u5e94\u589e\u52a0LSP\u8d1f\u503a\u3002<\/p>\n\n\n\n<p>\u65b9\u6cd5\u4e8c\uff1a<\/p>\n\n\n\n<p>LSP\u8d1f\u503a\u6309\u300c\u603b\u989d\u300d\u8ba1\u91cf\uff0c\u4e0d\u6263\u51cf\u53ef\u62b5\u9500\u7d2f\u7b97\u6743\u76ca\u3002<\/p>\n\n\n\n<p>\u96c7\u4e3b\u7684MPF\u4f9b\u6b3e\u4f5c\u4e3a\u8d44\u4ea7\uff08\u8865\u507f\u8d44\u4ea7\uff09\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u5355\u72ec\u786e\u8ba4\uff0c\u5e76\u6309\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\uff0c\u76f4\u81f3\u8be5\u4ef7\u503c\u8fbe\u5230\u4e0e\u8f6c\u6362\u65e5\u671f\uff08\u53732025\u5e745\u67081\u65e5\uff09\u4e4b\u524d\u96c7\u4f63\u671f\u95f4\u76f8\u5173\u7684LSP\u91d1\u989d\u3002<\/p>\n\n\n\n<p>\u4e3a\u53cd\u6620\u8ba1\u7b97\u8f6c\u6362\u524dLSP\u6240\u7528\u7684\u6700\u540e\u4e00\u4e2a\u6708\u85aa\u91d1\u53c2\u8003\u65e5\u671f\u53d8\u66f4\uff0c\u9700\u5bf9LSP\u8d1f\u503a\u8fdb\u884c\u4e00\u6b21\u6027\u8c03\u6574\u3002<\/p>\n\n\n\n<p><strong>\u5ba1\u8ba1\u8003\u8651<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5ba1\u8ba1\u5e08\u5728\u786e\u4fdd\u96c7\u4e3b\u6b63\u786e\u786e\u8ba4\u5e76\u5728\u8d22\u52a1\u62a5\u544a\u4e2d\u62ab\u9732\u4e0eLSP\u76f8\u5173\u7684\u8d1f\u503a\u65b9\u9762\uff0c\u627f\u62c5\u7740\u91cd\u8981\u7684\u76d1\u7763\u8d23\u4efb\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4ed6\u4eec\u5c06\u5ba1\u67e5\u96c7\u4e3b\u5bf9LSP\u8d1f\u503a\u91d1\u989d\u7684\u8ba1\u7b97\u662f\u5426\u51c6\u786e\uff0c\u5e76\u786e\u8ba4\u76f8\u5173\u7684LSP\u8ba1\u63d0\u91d1\u989d\u662f\u5426\u7b26\u5408\u65b0\u6cd5\u89c4\u7684\u8981\u6c42\u3002\u6b64\u5916\uff0c\u5ba1\u8ba1\u5e08\u8fd8\u4f1a\u8bc4\u4f30\u8fd9\u4e9b\u8ba1\u7b97\u548c\u51c6\u5907\u7684\u7cbe\u7b97\u5047\u8bbe\u662f\u5426\u5408\u7406\u3001\u6070\u5f53\u4e14\u6709\u5145\u5206\u4f9d\u636e\u3002<br><br><strong>\u7ed3\u8bba<\/strong> <\/p>\n\n\n\n<p>\u9999\u6e2f\u53d6\u6d88\u5f3a\u79ef\u91d1\u5bf9\u51b2\u5b89\u6392\u6807\u5fd7\u7740\u96c7\u4e3b\u5728\u4f1a\u8ba1\u53ca\u8425\u8fd0\u65b9\u9762\u7684\u4e00\u9879\u91cd\u5927\u53d8\u9769\u3002\u53d6\u6d88\u5bf9\u51b2\u5b89\u6392\u53ef\u80fd\u5bfc\u81f4\u8d1f\u503a\u589e\u52a0\u53ca\u5bf9\u8d22\u52a1\u6bd4\u7387\u4ea7\u751f\u4e0d\u5229\u5f71\u54cd\u3002\u96c7\u4e3b\u3001\u5ba1\u8ba1\u5e08\u53ca\u76f8\u5173\u6301\u4efd\u8005\u9700\u8981\u9002\u5e94\u8fd9\u4e00\u9879\u53d8\u66f4\uff0c\u786e\u4fdd\u672a\u6765\u7b26\u5408\u6cd5\u5f8b\u53ca\u8d22\u52a1\u62a5\u544a\u7684\u8981\u6c42\u3002<\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"5e76fa5c-dbad-4e5b-967d-2547964cc626\"><strong>Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong<\/strong><br><a href=\"https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf\"><strong>https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf<\/strong><\/a> <a href=\"#5e76fa5c-dbad-4e5b-967d-2547964cc626-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u81ea2025\u5e745\u67081\u65e5\u8d77\u53d6\u6d88\u5f3a\u79ef\u91d1\u5bf9\u51b2\u5b89\u6392\uff0c\u6b64\u4e3e\u5c06\u589e\u52a0\u96c7\u4e3b\u5728\u9063\u6563\u8d39\u53ca\u957f\u671f\u670d\u52a1\u91d1\u65b9\u9762\u7684\u8d22\u52a1\u8d1f\u62c5\uff0c\u5e76\u9700\u76f8\u5e94\u8c03\u6574\u4f1a\u8ba1\u5904\u7406\u3001\u7a0e\u52a1\u7533\u62a5\u53ca\u5ba1\u8ba1\u5b9e\u52a1\u3002<\/p>\n","protected":false},"author":2,"featured_media":6905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"[{\"content\":\"<strong>Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong<\/strong><br><a href=\\\"https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf\\\"><strong>https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf<\/strong><\/a>\",\"id\":\"5e76fa5c-dbad-4e5b-967d-2547964cc626\"}]"},"categories":[14,12],"tags":[],"class_list":["post-6900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cn","category-insights"],"_links":{"self":[{"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/posts\/6900","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/comments?post=6900"}],"version-history":[{"count":2,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/posts\/6900\/revisions"}],"predecessor-version":[{"id":6903,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/posts\/6900\/revisions\/6903"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/media\/6905"}],"wp:attachment":[{"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/media?parent=6900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/categories?post=6900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wall-group.com\/zh-cn\/wp-json\/wp\/v2\/tags?post=6900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}