Interim Report 2020

二零二零年中期報告 13 合豐集團控股有限公司 簡明綜合財務報表附註 （續） 截至二零二零年六月三十日止六個月 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 截至二零一九年十二月三十一日 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 至二零一九年十二月三十一日止 年度之綜合財務報表一併閱讀。 於本中期期間，本集團已首次採 用由香港會計師公會頒佈且已於 二零二零年一月一日或之後開始 之年度期間強制生效之香港財 務報告準則（「香港財務報告準 則」）概念框架指引之修訂及以下 香港財務報告準則之修訂，以編 製本集團之未經審核簡明綜合財 務報表： 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 香港財務報告準則 第 3 號之修訂 業務的定義 香港財務報告準則 第 9 號、香港會計準則 第 39 號及香港財務報 告準則第 7 號之修訂 利率基準改革 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2020 3. PRINCIPAL ACCOUNTING POLICIES (continued) The accounting policies used in the preparation of the unaudited condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s consolidated financial statements for the year ended 31st December, 2019, except as described below. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial s t a t emen t s f o r t he y ea r ended 31s t December, 2019. In the current interim period, the Group has applied the amendments to References to the Conceptual Framework in Hong Kong Financial Reporting Standards (“HKFRS”) and the following amendments to HKFRSs issued by the HKICPA, for the first time, which are mandatorily effective for the annual period beginning on or after 1st January 2020 for the preparation of the Group’s unaudited condensed consolidated financial statements: Amendments to HKAS 1 and HKAS 8 Definition of Material Amendments to HKFRS 3 Definition of a Business Amendments to HKFRS 9, HKAS 39 and HKFRS 7 Interest Rate Benchmark Reform