Interim Report 2019

13 合豐集團控股有限公司 二零一九年中期報告 簡明綜合財務報表附註 （續） 截至二零一九年六月三十日止六個月 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2019 3. PRINCIPAL ACCOUNTING POLICIES (continued) T h e a c c o u n t i n g p o l i c i e s u s e d i n t h e preparation of the unaudited condensed consolidated financial statements are con s i s t en t w i t h t hos e f o l l owed i n t he preparation of the Group’s consolidated financial statements for the year ended 31st December, 2018, except as described below. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial s t a t eme n t s f o r t h e y e a r e n d e d 3 1 s t December, 2018. In the current interim period, the Group has applied, for the first time, the following new and amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) and an interpretation issued by the HKICPA: HKFRS 16 Leases HK(IFRIC) – Int 23 Uncertainty over Income Tax Treatments Amendments to HKFRS 9 Prepayment Features with Negative Compensation Amendments to HKAS 19 Plan Amendment, Curtailment or Settlement Amendments to HKAS 28 Long-term Interests in Associates and Joint Ventures Amendments to HKFRSs Annual Improvements to HKFRSs 2015 – 2017 Cycle 3. 主要會計政策 （續） 編製未經審核簡明綜合財務報表 所用之會計政策，與本集團在其 截至二零一八年十二月三十一日 止年度之綜合財務報表內所採用 者相同，惟下文所述者除外。未 經審核簡明綜合財務報表應與截 至二零一八年十二月三十一日止 年度之綜合財務報表一併閱讀。 在本中期期間，本集團已首次採 用下列由香港會計師公會頒佈之 新訂及經修訂之香港財務報告準 則（「香港財務報告準則」）及詮 釋： 香港財務報告準則 第 16 號 租賃 香港（國際財務報告 詮釋委員會） －詮釋第 23 號 所得稅處理之不確 定性 香港財務報告準則 第 9 號之修訂 具有負補償之預付 款特性 香港會計準則第 19 號 之修訂 計劃修訂、縮減或 結清 香港會計準則第 28 號 之修訂 於聯營公司及合營 公司之長期權益 香港財務報告準則 之修訂 香港財務報告準則 二零一五年至二 零一七年週期 之年度改進