Interim Report 2021

合豐集團控股有限公司 二零二一年中期報告 13 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2021 簡明綜合財務報表附註 （續） 截至二零二一年六月三十日止六個月 3. 主要會計政策 （續） 應用經修訂香港財務報告準則 （「香港財務報告準則」） 於本中期期間，本集團已首次採 用由香港會計師公會頒佈且已於 二零二一年一月一日或其後開始 之年度期間強制生效的以下經修 訂香港財務報告準則，以編製本 集團之未經審核簡明綜合財務報 表： 香港財務報告準則第 16 號之修訂本 Covid-19 相關 的租金優惠 香港財務報告準則 第 9 號、香港會計 準則第 39 號、 香港財務報告準則 第 7 號、香港財務 報告準則第 4 號及 香港財務報告準則 第 16 號之修訂本 利率基準 改革－ 第二階段 除下文所述者外，本期間應用香 港財務報告準則之修訂本對本集 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 重大影響。 3. PRINCIPAL ACCOUNTING POLICIES (continued) Application of amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) In the current interim period, the Group has applied, the following amendments to HKFRSs issued by the HKICPA, for the first time, which are mandatorily effective for the annual period beginning on or after 1st January, 2021 for the preparation of the Group’s unaudited condensed consolidated financial statements: Amendment to HKFRS 16 Covid-19-Related Rent Concessions Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16 Interest Rate Benchmark Reform – Phase 2 Except as described below, the application of 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.