Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 80 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 （續） 除下文所述之香港財務報告準則之修訂 本外，本公司董事預期應用所有其他新 訂及經修訂香港財務報告準則於可預見 的未來將不會對綜合財務報表造成重大 影響。 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 」 該修訂本為評估延期結算權利提供澄清 及額外指引，自報告日期起至少 12 個月 內將負債分類為流動或非流動，其中： • 訂明將負債分類為流動或非流動 應基於報告期末已存在的權利。 具體而言，該修訂本澄清： (i) 分類不應受到管理層意圖或 期望在 12 個月內清償債務的 影響；及 (ii) 倘權利以遵守契諾為條件， 如在報告期末滿足條件，則 該權利存在，即使貸款人直 到日後方測試合規性；及 • 澄清倘負債之條款可由對方選擇， 則可通過轉讓實體自身的權益工 具結算，僅當該實體將選擇權單 獨確認為適用於香港會計準則第 32 號 「金融工具：呈報」 下之權益 工具時，該等條款方不會影響其 分類為流動或非流動。 此外，根據香港會計準則第 1 號之修訂 本，香港詮釋第 5 號已修訂進行，以使 相應的措詞保持一致且結論不變。 根據本集團於二零二一年十二月三十一 日之未償還負債，應用該等修訂本不會 導致本集團之負債重新分類。 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective (Continued) Except for the amendments to HKFRSs mentioned below, the directors of the Company anticipate that the application of all other new and amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020) The amendments provide clarification and additional guidance on the assessment of right to defer settlement for at least twelve months from reporting date for classification of liabilities as current or non-current, which: • specify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period. Specifically, the amendments clarify that: (i) the classification should not be affected by management intentions or expectations to settle the liability within 12 months; and (ii) if the right is conditional on the compliance with covenants, the right exists if the conditions are met at the end of the reporting period, even if the lender does not test compliance until a later date; and • clarify that if a liability has terms that could, at the option of the counterparty, result in its settlement by the transfer of the entity’s own equity instruments, these terms do not affect its classification as current or non-current only if the entity recognises the option separately as an equity instrument applying HKAS 32 Financial Instruments: Presentation . In addition, Hong Kong Interpretation 5 was revised as a consequence of the Amendments to HKAS 1 to align the corresponding wordings with no change in conclusion. Based on the Group’s outstanding liabilities as at 31st December, 2021, the application of the amendments will not result in reclassification of the Group’s liabilities.