Interim Report 2021

合豐集團控股有限公司 二零二一年中期報告 17 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) Leases (continued) The Group as a lessee (continued) Changes in the basis for determining the future lease payments as a result of interest rate benchmark reform (continued) The Group intends to apply the practical expedient in relation to the changes in contractual cash flows resulting from the interest rate benchmark reform for bank borrowings. The amendments have had no impact on the condensed consolidated financial statements as none of the above contracts has been transitioned to the relevant replacement rates during the current interim period. The impacts on application of the amendments, if any, including additional disclosures, will be reflected in the Group’s consolidated financial statements for the year ending 31st December, 2021. 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） 租賃 （續） 本集團作為承租人 （續） 利率基準改革導致釐定未來租賃 付款之基礎變更（續） 本集團擬就按銀行借貸因利率基 準改革而導致的合約現金流量變 動採用實務權宜方法。於本中期 期間內概無上述合約過渡至相關 替代利率，故此有關修訂對簡明 綜合財務報表並無影響。應用有 關修訂之影響（如有），包括作出 額外披露，將於本集團截至二零 二一年十二月三十一日止年度的 綜合財務報表中反映。