Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 107 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 4. 估計不明朗因素之主要來源 在應用本集團載述於附註 3 的會計政策 時，本公司董事須對未能輕易地從其他 來源確定的資產及負債賬面值作出估計 及假設。該等估計及相關假設是根據過 往經驗及被認為相關的其他因素而作 出。實際結果或會與該等估計有所不同。 該等估計及相關假設會持續地檢討。若 估計修訂只影響該時期，會計估計的修 訂會於該期內確認；或如該估計修訂影 響本期及未來期間，則會計估計的修訂 會於修訂期及未來期間確認。 於報告期末，有關未來主要假設以及用 以估計不明朗因素之其他主要來源如 下，該等假設存有導致下一財政年度資 產及負債賬面值需作大幅調整的重大風 險。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, which are described in note 3, the directors of the Company are required to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.