Annual Report 2019

ANNUAL REPORT 2019 年度報告 83 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 2. 應用新訂及經修訂香港財務報告準則 （「香港財務報告準則」） （續） 已頒佈但尚未生效之新訂及經修訂香港財 務報告準則 （續） 除上述新訂及經修訂香港財務報告準則外，於 二零一八年頒佈經修訂財務報告概念框架。其 隨後的修訂，即「對香港財務報告準則標準中 概念框架的引用的修訂」，自二零二零年一月一 日或之後開始的年度期間生效。 除下述香港財務報告準則之修訂及經修訂財務 報告概念框架外，本公司董事預期應用全部新 訂及經修訂香港財務報告準則於可預見的將來 不會對綜合財務報表產生重大影響。 香港會計準則第 1 號及香港會計準則第 8 號 之修訂「重大的定義」 該等修訂透過載入作出重大判斷時的額外指引 及解釋，對重大的定義進行修訂。尤其是有關 修訂： • 包含「掩蓋」重要資料的概念，其與遺漏 或誤報資料有類似效果； • 就影響使用者重要性的範圍以「可合理預 期影響」取代「可影響」；及 • 包含使用詞組「主要使用者」，而非僅指 「使用者」，於決定於財務報表披露何等 資料時，該用語被視為過於廣義。 該等修訂與各香港財務報告準則的定義一致， 並將在本集團於二零二零年一月一日開始的年 度期間強制生效。預期應用該等修訂不會對本 集團的財務狀況及表現造成重大影響，惟可能 影響於綜合財務報表中的呈列及披露。 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective (Continued) In addition to the above new and amendments to HKFRSs, a revised Conceptual Framework for Financial Reporting was issued in 2018. Its consequential amendments, “the Amendments to References to the Conceptual Framework in HKFRS Standards”, will be effective for annual periods beginning on or after 1st January, 2020. Except for the amendments to HKFRSs and the revised Conceptual Framework for Financial Reporting mentioned below, the directors of the Company anticipate that the application of all new and amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. Amendments to HKAS 1 and HKAS 8 “Definition of Material” The amendments provide refinements to the definition of material by including additional guidance and explanations in making materiality judgments. In particular, the amendments: • include the concept of “obscuring” material information in which the effect is similar to omitting or misstating the information; • replace threshold for materiality influencing users from “could influence” to “could reasonably be expected to influence”; and • include the use of the phrase “primary users” rather than simply referring to “users” which was considered too broad when deciding what information to disclose in the financial statements. The amendments also align the definition across all HKFRSs and will be mandatorily effective for the Group’s annual period beginning on 1st January, 2020. The application of the amendments is not expected to have significant impact on the financial position and performance of the Group but may affect the presentation and disclosures in the consolidated financial statements.