Interim Report 2021

合豐集團控股有限公司 二零二一年中期報告 15 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. PRINCIPAL ACCOUNTING POLICIES (continued) Application of amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) (continued) Impacts and accounting policies on application of Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16 “Interest Rate Benchmark Reform – Phase 2” (continued) Financial instruments (continued) Hedge accounting For changes made to the hedged risk, hedged item or hedging instrument required by interest rate benchmark reform, the Group amends the formal designation of a hedging relationship to reflect the changes by the end of the reporting period during which the relevant changes were made. Such an amendment to the formal designation of the hedging relationship constitutes neither the discontinuation of the hedging relationship nor the designation of a new hedging relationship. Cash flow hedges When a hedged item in a cash flow hedge is amended to reflect the changes that are required by the interest rate benchmark reform, the amount accumulated in reserve for the cash flow hedge is deemed to be based on the alternative benchmark rate on which the hedged future cash flows are determined. 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」） （續） 應用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 號修訂本「利率基準改革－第二階 段」之影響及會計政策 （續） 金融工具 （續） 對沖會計 對於利率基準改革所要求作出的 被對沖風險、被對沖項目或對沖 工具變更，本集團就對沖關係的 正式指定進行了修訂，以於報告 期末前反映相關變動發生的變 化。對沖關係正式指定的有關修 訂既不構成對沖關係的終止，亦 不構成新對沖關係的指定。 現金流量對沖 當現金流量對沖中的被對沖項目 被修訂以反映利率基準改革要求 的變動時，現金流量對沖儲備中 的累計金額被視作基於被對沖未 來現金流的釐定的替代基準利率。