Interim Report 2020

14 Hop Fung Group Holdings Limited Interim Report 2020 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） 除下文所述者外，於本期間應用 香港財務報告準則概念框架指引 之修訂及香港財務報告準則之修 訂對本集團於本期間及過往期間 之財務狀況及表現及╱或載於該 等未經審核簡明綜合財務報表之 披露並無造成重大影響。 應用香港會計準則第 1 號及香港 會計準則第 8 號之修訂「重大的 定義」的影響 該等修訂對重大提供新定義，指 出「如遺漏、錯誤陳述或掩蓋資 料可合理預期會對一般用途財務 報表的主要使用者基於該等財務 報表作出的決策造成影響，而該 等財務報表提供特定報告實體的 財務資料，則有關資料屬重大」。 修訂亦澄清，重大程度視乎資料 的性質或數量而定，於整體財務 報表中以單獨或與其他資料一併 考慮。 於本期間應用該等修訂不會對未 經審核簡明綜合財務報表造成影 響。應用修訂的呈列及披露變動 （如有）將於截至二零二零年十二 月三十一日止年度的綜合財務報 表內反映。 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2020 3. PRINCIPAL ACCOUNTING POLICIES (continued) Except as described below, the application of the amendments to References to the Conceptual Framework in HKFRSs and the amendments to HKFRSs in the current period has had no material impact on the Group’s financial positions and performance for the current and prior periods and/or on the disclosures set out in these unaudited condensed consolidated financial statements. Impacts of application on Amendments to HKAS 1 and HKAS 8 “Definition of Material” The amendments provide a new definition of material that states “information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity.” The amendments also clarify that materiality depends on the nature or magnitude of information, either individually or in combination with other information, in the context of the financial statements taken as a whole. The application of the amendments in the current period had no impact on the unaudited condensed consolidated financial statements. Changes in presentation and disclosures on the application of the amendments, if any, will be reflected on the consolidated financial statements for the year ending 31st December 2020.