Opening https://www.am730.com.hk/column/%E8%B2%A1%E7%B6%93/%E5%8D%83%E5%91%BC%E8%90%AC%E5%96%9A%E5%A7%8B%E5%87%BA%E4%BE%86-%E6%96%B0%E6%9C%83%E8%A8%88%E6%BA%96%E5%89%87ifrs-18/446009