{"id":7279,"date":"2025-06-10T07:03:59","date_gmt":"2025-06-10T07:03:59","guid":{"rendered":"https:\/\/wall-group.com\/zh-hk\/?p=7279"},"modified":"2025-06-18T01:44:59","modified_gmt":"2025-06-18T01:44:59","slug":"the-impact-following-the-abolition-of-the-mpf-offsetting-arrangement-in-hong-kong","status":"publish","type":"post","link":"https:\/\/wall-group.com\/zh-hk\/the-impact-following-the-abolition-of-the-mpf-offsetting-arrangement-in-hong-kong\/","title":{"rendered":"\u9999\u6e2f\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5b89\u6392\u7684\u5f71\u97ff"},"content":{"rendered":"\n<p><strong>\u5f15\u8a00<\/strong><\/p>\n\n\n\n<p>\u9999\u6e2f\u7684\u5c31\u696d\u53ca\u9000\u4f11\u8a08\u5283\u81f4\u529b\u65bc\u5e73\u8861\u50f1\u54e1\u8207\u50f1\u4e3b\u7684\u5229\u76ca\uff0c\u4e26\u70ba\u50f1\u54e1\u63d0\u4f9b\u8db3\u5920\u7684\u4fdd\u969c\u548c\u9000\u4f11\u798f\u5229\u3002\u5176\u4e2d\uff0c\u200b\u200b\u5f37\u5236\u6027\u516c\u7a4d\u91d1\uff08MPF\uff09\u8a08\u5283\u200b\u200b\u5728\u4fdd\u969c\u52de\u52d5\u4eba\u53e3\u63d0\u4f9b\u9000\u4f11\u798f\u5229\u65b9\u9762\u626e\u6f14\u8457\u95dc\u9375\u89d2\u8272\u3002\u57282025\u5e745\u67081\u65e5\u4e4b\u524d\uff0c\u9999\u6e2f\u5141\u8a31\u50f1\u4e3b\u4f7f\u7528\u5176MPF\u8cec\u6236\u4e2d\u7684\u200b\u200b\u5f37\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76ca\u90e8\u5206\u200b\u200b\uff0c\u4f86\u652f\u4ed8\u9700\u8981\u4ed8\u7d66\u54e1\u5de5\u7684\u200b\u200b\u9063\u6563\u8cbb\uff08SP\uff09\u200b\u200b\u6216\u200b\u200b\u9577\u671f\u670d\u52d9\u91d1\uff08LSP\uff09\u200b\u200b\u3002\u9019\u7a2e\u6a5f\u5236\u88ab\u7a31\u70ba\u300c\u200b\u200b\u5c0d\u6c96\u5b89\u6392\u200b\u200b\u300d\u3002\u5b83\u7684\u4e3b\u8981\u76ee\u7684\u662f\u6e1b\u8f15\u50f1\u4e3b\u652f\u4ed8\u9019\u985e\u54e1\u5de5\u96e2\u8077\u798f\u5229\u7684\u7d93\u6fdf\u8ca0\u64d4\u3002\u200b\u200b\u7136\u800c\uff0c\u81ea2025\u5e745\u67081\u65e5\u8d77\u200b\u200b\uff0c\u6839\u64da\u300a2022\u5e74\u50f1\u50ad\u53ca\u9000\u4f11\u8a08\u5283\u6cd5\u4f8b\uff08\u62b5\u92b7\u5b89\u6392\uff09(\u4fee\u8a02)\u689d\u4f8b\u8349\u6848\u300b\uff0c\u9019\u9805\u5c0d\u6c96\u5b89\u6392\u200b\u200b\u5df2\u88ab\u6b63\u5f0f\u53d6\u6d88\u200b\u200b\u3002\u672c\u6587\u65e8\u5728\u63a2\u8a0e\u9019\u4e00\u689d\u4f8b\u7684\u4fee\u8a02\u5c0d\u200b\u200b\u6703\u8a08\u8655\u7406\u7684\u5177\u9ad4\u5f71\u97ff\uff0c\u91cd\u9ede\u5206\u6790\u5176\u5e36\u4f86\u7684\u200b\u200b\u8ca1\u52d9\u5f71\u97ff\u200b\u200b\u3001\u76f8\u95dc\u6b3e\u9805\u7684\u200b\u200b\u8a08\u7b97\u8207\u78ba\u8a8d\u65b9\u6cd5\u200b\u200b\uff0c\u4ee5\u53ca\u6703\u8a08\u5de5\u4f5c\u4e2d\u9700\u8981\u200b\u200b\u8003\u616e\u7684\u76f8\u95dc\u56e0\u7d20\u200b\u200b\u3002<\/p>\n\n\n\n<p><strong>\u5c0d\u6703\u8a08\u7684\u5f71\u97ff<\/strong><\/p>\n\n\n\n<p>\u5728\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u4e4b\u524d\uff0c\u50f1\u4e3b\u53ef\u4f7f\u7528\u5176MPF\u5f37\u5236\u6027\u4f9b\u6b3e\u4f86\u62b5\u92b7SP\u53caLSP\u7684\u8ca0\u50b5\u3002\u6b64\u5c0d\u6c96\u5b89\u6392\u901a\u5e38\u5c0e\u81f4\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u5448\u5831\u7684\u8ca0\u50b5\u6e1b\u5c11\uff0c\u56e0\u70ba\u50f1\u4e3b\u5411\u5f37\u7a4d\u91d1\u8a08\u5283\u652f\u4ed8\u7684\u5f37\u5236\u6027\u4f9b\u6b3e\u88ab\u8996\u70ba\u90e8\u5206\u62b5\u92b7\u7d42\u6b62\u50f1\u50ad\u6216\u9000\u4f11\u798f\u5229\u7684\u8ca0\u50b5\u3002\u56e0\u6b64\uff0c\u8207\u50f1\u50ad\u76f8\u95dc\u7684\u8cec\u4e0a\u8ca0\u50b5\u6703\u986f\u5f97\u8f03\u4f4e\u3002<\/p>\n\n\n\n<p>\u81ea\u5c0d\u6c96\u5b89\u6392\u88ab\u53d6\u6d88\u5f8c\uff0c\u50f1\u4e3b\u4e0d\u80fd\u518d\u4f7f\u7528MPF\u5f37\u5236\u6027\u4f9b\u6b3e\u4f86\u62b5\u92b7\u9019\u4e9b\u96e2\u8077\u798f\u5229\u3002\u9019\u76f4\u63a5\u5c0e\u81f4\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u78ba\u8a8d\u7684SP\u548cLSP\u76f8\u95dc\u8ca0\u50b5\u76f8\u61c9\u589e\u52a0\u3002\u9019\u7a2e\u8ca0\u50b5\u7684\u589e\u52a0\u6703\u76f4\u63a5\u5f71\u97ff\u516c\u53f8\u7684\u6574\u9ad4\u8ca1\u52d9\u72c0\u6cc1\u548c\u95dc\u9375\u8ca1\u52d9\u6307\u6a19\uff0c\u4f8b\u5982\u5c0e\u81f4\u50b5\u52d9\u8207\u80a1\u672c\u6bd4\u7387\u5347\u9ad8\uff0c\u4ee5\u53ca\u53ef\u80fd\u4f7f\u6d41\u52d5\u6bd4\u7387\u4e0b\u964d\u3002\u9019\u4e9b\u8b8a\u5316\u5c0d\u65bc\u90a3\u4e9b\u6240\u5728\u884c\u696d\u5c0d\u6d41\u52d5\u8cc7\u672c\u6216\u51c8\u8cc7\u7522\u8a2d\u6709\u6700\u4f4e\u8981\u6c42\u7684\u516c\u53f8\u4f86\u8aaa\u5c24\u70ba\u91cd\u8981\u3002\u5efa\u8b70\u9019\u985e\u884c\u696d\u7684\u516c\u53f8\u8a55\u4f30\u5176\u8ca1\u52d9\u72c0\u6cc1\u6240\u53d7\u7684\u5f71\u97ff\u3002<\/p>\n\n\n\n<p><strong>LSP<\/strong><strong>\u6e96\u5099\u7684\u8a08\u7b97<\/strong><\/p>\n\n\n\n<p>\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u662f\u4e00\u9805\u300a\u50f1\u50ad\u689d\u4f8b\u300b\u7684\u7acb\u6cd5\u8b8a\u66f4\uff0c\u4f46\u76f8\u95dc\u7684\u6703\u8a08\u6e96\u5247\u300a\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u300b\uff08HKAS\uff09\u7b2c19\u865f\u300c\u50f1\u54e1\u798f\u5229\u300d\u5247\u7dad\u6301\u4e0d\u8b8a\u3002\u6839\u64daHKAS\u7b2c19\u865f\uff0cLSP\u6e96\u5099\u88ab\u5206\u985e\u70ba\u5b9a\u984d\u798f\u5229\u8a08\u5283\uff08Defined benefit plan\uff09\uff0c\u4e26\u4f7f\u7528\u9810\u6e2c\u55ae\u4f4d\u4fe1\u7528\u6cd5\uff08Projected unit credit method\uff09\u8a08\u7b97\u3002\u8a72\u65b9\u6cd5\u6839\u64da\u9810\u671f\u9000\u4f11\u6642\u7684\u85aa\u8cc7\u53ca\u670d\u52d9\u5e74\u8cc7\u4f86\u4f30\u7b97\u50f1\u4e3b\u7684\u672a\u4f86\u511f\u4ed8\u8cac\u4efb\uff08\u5373\u652f\u4ed8\u7d66\u50f1\u54e1\u7684\u798f\u5229\uff09\u3002<\/p>\n\n\n\n<p>\u5728\u8a08\u7b97LSP\u6e96\u5099\u6642\u61c9\u8003\u616e\u4ee5\u4e0b\u53c3\u6578\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u50f1\u54e1\u7684\u85aa\u8cc7\u6c34\u5e73<\/li>\n\n\n\n<li>\u50f1\u54e1\u7684\u5e74\u9f61<\/li>\n\n\n\n<li>\u8a08\u5283\u8cc7\u7522\u7684\u9810\u671f\u56de\u5831\u7387<\/li>\n\n\n\n<li>\u901a\u8139\u7387\u53ca\u6298\u73fe\u7387<\/li>\n\n\n\n<li>\u95dc\u65bc\u9000\u4f11\u5e74\u9f61\u3001\u85aa\u8cc7\u589e\u9577\u3001\u50f1\u54e1\u6d41\u52d5\u7387\u3001\u6b7b\u4ea1\u7387\u7b49\u7684\u7cbe\u7b97\u5047\u8a2d<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u9019\u4e9b\u7cbe\u7b97\u5047\u8a2d\u5c0d\u65bc\u6e96\u78ba\u4f30\u7b97\u672a\u4f86LSP\u8ca0\u50b5\u7684\u73fe\u503c\u81f3\u95dc\u91cd\u8981\u3002\u4f01\u696d\u9700\u8981\u5b9a\u671f\u9032\u884c\u5be9\u67e5\u548c\u8abf\u6574\uff0c\u4ee5\u61c9\u5c0d\u4eba\u53e3\u548c\u7d93\u6fdf\u56e0\u7d20\u7684\u8b8a\u5316\u3002\u6b64\u5916\uff0c\u4efb\u4f55\u7cbe\u7b97\u5047\u8a2d\u7684\u8b8a\u5316\u90fd\u5c07\u5f71\u97ffLSP\u8ca0\u50b5\u53ca\u88dc\u511f\u8cc7\u7522\uff08\u6839\u64da\u65b9\u6cd5\u4e8c\uff09\uff0c\u5f9e\u800c\u5728\u5176\u4ed6\u5168\u9762\u6536\u76ca\uff08Other Comprehensive Income\uff09\u4e2d\u78ba\u8a8d\u91cd\u65b0\u8a08\u91cf\u7684\u6536\u76ca\u6216\u640d\u5931\u3002<\/p>\n\n\n\n<p><strong>\u7a05\u52d9\u53ca\u5be9\u8a08\u8003\u91cf<\/strong><\/p>\n\n\n\n<p><strong>\u9999\u6e2f\u5229\u5f97\u7a05\u8655\u7406<\/strong><\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\">LSP\u6e96\u5099\u5728\u5229\u5f97\u7a05\u7684\u6263\u9664<\/span><\/p>\n\n\n\n<p>\u9999\u6e2f\u5229\u5f97\u7a05\u8a08\u7b97\u6642\uff0cLSP\u7684\u6263\u9664\u662f\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c16(1)\u689d\u53ca\u7b2c17\u689d\u898f\u7ba1\u3002\u4f01\u696d\u6309\u300a\u50f1\u50ad\u689d\u4f8b\u300b\u8a08\u63d0\u7684LSP\u6e96\u5099\uff0c\u82e5\u91d1\u984d\u6e96\u78ba\u4e14\u8207\u751f\u7522\u7d93\u71df\u76f4\u63a5\u76f8\u95dc\uff0c\u53ef\u5728\u8a08\u7b97\u61c9\u8ab2\u7a05\u5229\u6f64\u6642\u4f9d\u6cd5\u6263\u9664\u3002<\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\">LSP\u6e96\u5099\u7684\u5169\u7a2e\u53ef\u63a5\u53d7\u6703\u8a08\u65b9\u6cd5<\/span><\/p>\n\n\n\n<p>\u6839\u64da\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u767c\u5e03\u7684\u6307\u5f15<sup data-fn=\"5e671df3-cc23-4297-9c49-049510a0a480\" class=\"fn\"><a href=\"#5e671df3-cc23-4297-9c49-049510a0a480\" id=\"5e671df3-cc23-4297-9c49-049510a0a480-link\">1<\/a><\/sup>\uff0c\u50f1\u4e3b\u5728\u78ba\u8a8dLSP\u8ca0\u50b5\u6e96\u5099\uff08\u5305\u62ec\u8003\u616e\u539f\u6709\u5c0d\u6c96\u6a5f\u5236\u7684\u5f71\u97ff\uff09\u4ee5\u53ca\u8a55\u4f30\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u5e36\u4f86\u7684\u8b8a\u5316\u6642\uff0c\u53ef\u4ee5\u9078\u64c7\u4ee5\u4e0b\u5169\u7a2e\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u4e4b\u4e00\uff1a<\/p>\n\n\n\n<p>\u65b9\u6cd5\u4e00\uff1a<\/p>\n\n\n\n<p>\u5c07\u50f1\u4e3b\u7684MPF\u4f9b\u6b3e\u4e2d\u5df2\u6b78\u5c6c\u65bc\u50f1\u54e1\u3001\u53ef\u7528\u65bc\u62b5\u92b7\u5176LSP\u798f\u5229\u200b\u200b\u7684\u90e8\u5206\uff08\u7a31\u70ba\u300c\u200b\u200b\u53ef\u62b5\u6263\u6b0a\u76ca\u200b\u200b\u300d\uff09\uff0c\u8996\u70ba\u200b\u200b\u50f1\u54e1\u5c0d\u81ea\u8eabLSP\u798f\u5229\u7684\u63a8\u5b9a\u4f9b\u6b3e\u200b\u200b\u3002\u56e0\u6b64\uff0c\u5728\u8a08\u7b97\u8207LSP\u76f8\u95dc\u7684\u200b\u200b\u670d\u52d9\u6210\u672c\u200b\u200b\uff08\u5373\u6bcf\u5e74\u65b0\u589e\u7684LSP\u8ca0\u50b5\uff09\u6642\uff0c\u9019\u90e8\u5206\u91d1\u984d\u6703\u88ab\u200b\u200b\u6263\u9664\u200b\u200b\u3002\u6700\u7d42\uff0c\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u78ba\u8a8d\u7684LSP\u8ca0\u50b5\u662f\u6309\u200b\u200b\u6263\u9664\u53ef\u62b5\u6263\u6b0a\u76ca\u5f8c\u7684\u51c8\u984d\u200b\u200b\u4f86\u8a08\u91cf\u3002<\/p>\n\n\n\n<p>\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u5c07\u5c0e\u81f4\u9810\u671f\u7684\u53ef\u62b5\u92b7\u7d2f\u7b97\u6b0a\u76ca\u6e1b\u5c11\u3002\u56e0\u6b64\uff0c\u5728\u300a2022\u5e74\u50f1\u50ad\u53ca\u9000\u4f11\u8a08\u5283\u6cd5\u4f8b\uff08\u62b5\u92b7\u5b89\u6392\uff09\uff08\u4fee\u8a02\uff09\u689d\u4f8b\u300b\u751f\u6548\u7684\u5e74\u5ea6\uff08\u53732022\u5e746\u670816\u65e5\uff09\uff0c\u9700\u78ba\u8a8d\u4e00\u6b21\u6027\u8ffd\u6eaf\u8abf\u6574\u4f5c\u70ba\u984d\u5916\u7684\u904e\u5f80\u670d\u52d9\u6210\u672c\uff0c\u4e26\u5728\u640d\u76ca\u8868\u4e2d\u53cd\u6620\uff0c\u540c\u6642\u76f8\u61c9\u589e\u52a0LSP\u8ca0\u50b5\u3002<\/p>\n\n\n\n<p>\u65b9\u6cd5\u4e8c\uff1a<\/p>\n\n\n\n<p>LSP\u8ca0\u50b5\u6309\u300c\u7e3d\u984d\u300d\u8a08\u91cf\uff0c\u4e0d\u6263\u6e1b\u53ef\u62b5\u92b7\u7d2f\u7b97\u6b0a\u76ca\u3002<\/p>\n\n\n\n<p>\u50f1\u4e3b\u7684MPF\u4f9b\u6b3e\u4f5c\u70ba\u8cc7\u7522\uff08\u88dc\u511f\u8cc7\u7522\uff09\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u55ae\u7368\u78ba\u8a8d\uff0c\u4e26\u6309\u516c\u5141\u50f9\u503c\u8a08\u91cf\uff0c\u76f4\u81f3\u8a72\u50f9\u503c\u9054\u5230\u8207\u8f49\u63db\u65e5\u671f\uff08\u53732025\u5e745\u67081\u65e5\uff09\u4e4b\u524d\u50f1\u50ad\u671f\u9593\u76f8\u95dc\u7684LSP\u91d1\u984d\u3002<\/p>\n\n\n\n<p>\u70ba\u53cd\u6620\u8a08\u7b97\u8f49\u63db\u524dLSP\u6240\u7528\u7684\u6700\u5f8c\u4e00\u500b\u6708\u85aa\u91d1\u53c3\u8003\u65e5\u671f\u8b8a\u66f4\uff0c\u9700\u5c0dLSP\u8ca0\u50b5\u9032\u884c\u4e00\u6b21\u6027\u8abf\u6574\u3002<\/p>\n\n\n\n<p><strong>\u5be9\u8a08\u8003\u91cf<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5be9\u8a08\u5e2b\u5728\u78ba\u4fdd\u50f1\u4e3b\u6b63\u78ba\u78ba\u8a8d\u4e26\u5728\u8ca1\u52d9\u5831\u544a\u4e2d\u62ab\u9732\u8207LSP\u76f8\u95dc\u7684\u8ca0\u50b5\u65b9\u9762\uff0c\u627f\u64d4\u8457\u91cd\u8981\u7684\u76e3\u7763\u8cac\u4efb\u3002\u5177\u9ad4\u800c\u8a00\uff0c\u4ed6\u5011\u5c07\u5be9\u67e5\u50f1\u4e3b\u5c0dLSP\u8ca0\u50b5\u91d1\u984d\u7684\u8a08\u7b97\u662f\u5426\u6e96\u78ba\uff0c\u4e26\u78ba\u8a8d\u76f8\u95dc\u7684LSP\u8a08\u63d0\u91d1\u984d\u662f\u5426\u7b26\u5408\u65b0\u6cd5\u898f\u7684\u8981\u6c42\u3002\u6b64\u5916\uff0c\u5be9\u8a08\u5e2b\u9084\u6703\u8a55\u4f30\u9019\u4e9b\u8a08\u7b97\u548c\u6e96\u5099\u7684\u7cbe\u7b97\u5047\u8a2d\u662f\u5426\u5408\u7406\u3001\u6070\u7576\u4e14\u6709\u5145\u5206\u4f9d\u64da\u3002<br><br><strong>\u7d50\u8ad6<\/strong> <\/p>\n\n\n\n<p>\u9999\u6e2f\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5b89\u6392\u6a19\u8a8c\u8457\u50f1\u4e3b\u5728\u6703\u8a08\u53ca\u71df\u904b\u65b9\u9762\u7684\u4e00\u9805\u91cd\u5927\u8b8a\u9769\u3002\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u53ef\u80fd\u5c0e\u81f4\u8ca0\u50b5\u589e\u52a0\u53ca\u5c0d\u8ca1\u52d9\u6bd4\u7387\u7522\u751f\u4e0d\u5229\u5f71\u97ff\u3002\u50f1\u4e3b\u3001\u5be9\u8a08\u5e2b\u53ca\u76f8\u95dc\u6301\u4efd\u8005\u9700\u8981\u9069\u61c9\u9019\u4e00\u9805\u8b8a\u66f4\uff0c\u78ba\u4fdd\u672a\u4f86\u7b26\u5408\u6cd5\u5f8b\u53ca\u8ca1\u52d9\u5831\u544a\u7684\u8981\u6c42\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"5e671df3-cc23-4297-9c49-049510a0a480\"><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\" target=\"_blank\" rel=\"noopener\"><strong>https:\/\/www.hkicpa.org.hk\/-\/media\/HKICPA-Website\/New-HKICPA\/Standards-and-regulation\/SSD\/gMPFLSP.pdf<\/strong><\/a> <a href=\"#5e671df3-cc23-4297-9c49-049510a0a480-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u81ea2025\u5e745\u67081\u65e5\u8d77\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5b89\u6392\uff0c\u6b64\u8209\u5c07\u589e\u52a0\u50f1\u4e3b\u5728\u9063\u6563\u8cbb\u53ca\u9577\u671f\u670d\u52d9\u91d1\u65b9\u9762\u7684\u8ca1\u52d9\u8ca0\u64d4\uff0c\u4e26\u9700\u76f8\u61c9\u8abf\u6574\u6703\u8a08\u8655\u7406\u3001\u7a05\u52d9\u7533\u5831\u53ca\u5be9\u8a08\u5be6\u52d9\u3002<\/p>\n","protected":false},"author":7,"featured_media":7306,"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\":\"5e671df3-cc23-4297-9c49-049510a0a480\"}]"},"categories":[28,12],"tags":[],"class_list":["post-7279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tc","category-insights"],"_links":{"self":[{"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/posts\/7279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/comments?post=7279"}],"version-history":[{"count":3,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/posts\/7279\/revisions"}],"predecessor-version":[{"id":7283,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/posts\/7279\/revisions\/7283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/media\/7306"}],"wp:attachment":[{"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/media?parent=7279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/categories?post=7279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wall-group.com\/zh-hk\/wp-json\/wp\/v2\/tags?post=7279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}