Interim Report 2020

二零二零年中期報告 15 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） 應用香港財務報告準則第 3 號之 修訂「業務的定義」的影響及會 計政策 自二零二零年一月一日起，本集 團可按個別交易基準選擇應用選 擇性集中度測試，該測試允許對 所收購一組活動及資產是否並非 一項業務進行簡化評估。倘所收 購之總資產的絕大部分公平值均 集中於單一可識別資產或一組 類似資產，則符合集中度測試。 被評估的總資產不包括現金及現 金等值、遞延稅項資產及遞延稅 項負債影響所產生的商譽。倘符 合集中度測試，則確定該組活動 及資產並非業務，毋須進一步評 估。 該等修訂並無對未經審核簡明綜 合財務報表造成影響。 4. 分部資料 本集團的主要製造業務均位於中 華人民共和國（「中國」）。 本集團之可呈報及經營分部可分 為製造及銷售： ‧ 箱板紙－瓦楞芯紙及牛咭 ‧ 瓦楞包裝－瓦楞紙板及紙 箱 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2020 3. PRINCIPAL ACCOUNTING POLICIES (continued) Impacts and accounting policies on application of Amendments to HKFRS 3 “Definition of a Business” Effective from 1st January 2020, the Group can elect to apply an optional concentration test, on a transaction-by-transaction basis, that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. The gross assets under assessment exclude cash and cash equivalents, deferred tax assets, and goodwill resulting from the effects of deferred tax liabilities. If the concentration test is met, the set of activities and assets is determined not to be a business and no further assessment is needed. The amendments had no impact on the unaudited condensed consolidated financial statements. 4. SEGMENT INFORMATION The Group’s main manufacturing operations are all located in the People’s Republic of China (the “PRC”). The Group’s reportable and operating s e gme n t s a r e c a t e g o r i s e d i n t o t h e manufacture and sale of: • Containerboard – corrugating medium and linerboard • Corrugated packaging – corrugated paper boards and carton boxes