Interim Report 2020

12 Hop Fung Group Holdings Limited Interim Report 2020 簡明綜合財務報表附註 截至二零二零年六月三十日止六個月 1. 一般資料 本公司根據開曼群島法例第 22 章公司法（一九六一年第 3 條法 例，經綜合及修訂）於開曼群島 註冊成立為獲豁免有限公司，其 股份於香港聯合交易所有限公司 （「聯交所」）上市。本公司之註冊 辦事處之地址載於本中期報告公 司資料章節內。 2. 編製基準 未經審核簡明綜合財務報表乃根 據聯交所證券上市規則附錄 16 之 適用披露規定及香港會計師公會 （「香港會計師公會」）頒佈之香 港會計準則（「香港會計準則」） 第 34 號中期財務報告而編製。 3. 主要會計政策 未經審核簡明綜合財務報表乃於 各報告期末按歷史成本基準編 製，歷史成本一般按交換貨品及 服務代價之公平值釐定。 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30th June, 2020 1. GENERAL The Company is an exempted company with limited liability incorporated in the Cayman Islands under the Companies Law, Cap. 22 (Law 3 of 1961, as consolidated and revised) of the Cayman Islands and its shares are listed on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). The address of the registered office of the Company is disclosed under Corporate Information section of this interim report. 2. BASIS OF PREPARATION The unaudited condensed consolidated financial statements have been prepared in accordance with the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on the Stock Exchange and with Hong Kong Accounting Standard (“HKAS”) 34 Interim Financial Reporting issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). 3. PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have been prepared on the historical cost basis at the end of each reporting period. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.