Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 79 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 2. 應用經修訂香港財務報告準 則（「香港財務報告準則」） （續） 已頒佈但尚未生效之新訂及經修 訂香港財務報告準則 本集團並無提早應用以下已頒佈但尚未 生效之新訂及經修訂香港財務報告準則： 香港財務報告 準則第 17 號 保險合約及相關 修訂 3 香港財務報告 準則第 3 號之 修訂本 概念框架的引用 2 香港財務報告準 則第 10 號及 香港會計準則 第 28 號之 修訂本 投資者與其聯營或 合營企業之間的 資產銷售或注入 4 香港財務報告 準則第 16 號之 修訂本 二零二一年六月 三十日後的 Covid-19 相關租金 寬減 1 香港會計準則 第 1 號之修訂本 流動或非流動負債 分類以及香港詮釋 第 5 號（ 2020 年） 之相關修訂 3 香港會計準則第 1 號及香港財務 報告準則實務 報告第 2 號之 修訂本 會計政策之披露 3 香港會計準則 第 8 號之修訂本 會計估計之定義 3 香港會計準則 第 12 號之 修訂本 與單一交易產生的 資產及負債相關 的遞延稅項 3 香港會計準則 第 16 號之 修訂本 物業、廠房及設備 －擬定用途前之 所得款項 2 香港會計準則 第 37 號之 修訂本 虧損合約－履行合約 之成本 2 香港財務報告 準則之修訂本 香港財務報告準則 2018 年至 2020 年 週期之年度改進 2 1 於二零二一年四月一日或之後開始的年 度期間生效。 2 於二零二二年一月一日或之後開始的年 度期間生效。 3 於二零二三年一月一日或之後開始的年 度期間生效。 4 於待確定之日期或之後開始的年度期間 生效。 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective The Group has not early applied the following new and amendments to HKFRSs that have been issued but are not yet effective: HKFRS 17 Insurance Contracts and the related Amendments 3 Amendments to HKFRS 3 Reference to the Conceptual Framework 2 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 4 Amendment to HKFRS 16 Covid-19-Related Rent Concessions beyond 30th June, 2021 1 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020) 3 Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies 3 Amendments to HKAS 8 Definition of Accounting Estimates 3 Amendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction 3 Amendments to HKAS 16 Property, Plant and Equipment - Proceeds before Intended Use 2 Amendments to HKAS 37 Onerous Contracts - Cost of Fulfilling a Contract 2 Amendments to HKFRSs Annual Improvements to HKFRSs 2018 - 2020 2 1 Effective for annual periods beginning on or after 1st April, 2021. 2 Effective for annual periods beginning on or after 1st January, 2022. 3 Effective for annual periods beginning on or after 1st January, 2023. 4 Effective for annual periods beginning on or after a date to be determined.