Annual Report 2018
167 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 (續) 2.1 編製基準 (續) 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則及詮釋 之影響 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation (continued) 2.1.2 Impact of new and amended standards and interpretations issued but not yet applied by the Group Effective for accounting periods beginning on or after 於下列日期或之 後開始的會計 期間生效 Amendments to HKFRS 9 Prepayment Features with Negative Compensation 1 January 2019 香港財務報告準則第 9 號之修訂 負補償之預付特性 二零一九年一月一日 HKFRS 16 Leases 1 January 2019 香港財務報告準則第 16 號 租賃 二零一九年一月一日 HK(IFRIC) – Int 23 Uncertainty over Income Tax Treatments 1 January 2019 香港(國際財務報告準則詮釋委員會) -詮釋第 23 號 所得稅處理之不確定性 二零一九年一月一日 Amendments to HKAS 12, HKAS 23, HKFRS 3 and HKFRS 11 As part of the Annual Improvements to HKFRSs 2015 – 2017 Cycle 1 January 2019 香港會計準則第 12 號, 23 號及香港 財務報告準則第 3 號, 11 號之修訂 二零一五年至二零一七年週期之香港財務報告準則之 年度改進的部分 二零一九年一月一日 Amendments to HKAS 28 Long-term Interest in Associates and Joint Ventures 1 January 2019 香港會計準則第 28 號之修訂 於聯營公司或合營企業之長期投資 二零一九年一月一日 Amendments to HKAS 19 Plan Amendment, Curtailment or Settlement 1 January 2019 香港會計準則第 19 號之修訂 計劃調整,削減或結算 二零一九年一月一日 Amendments to HKFRS 3 Definition of a Business 1 January 2020 香港財務報告準則第 3 號之修訂 業務的定義 二零二零年一月一日 Amendments to HKAS 1 and HKAS 8 Definition of Material 1 January 2020 香港會計準則第 1 號及香港會計準則 第 8 號之修訂 重要性的定義 二零二零年一月一日 HKFRS 17 Insurance Contracts 1 January 2021 香港財務報告準則第 17 號 保險合約 二零二一年一月一日 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined 香港財務報告準則第 10 號及香港會計 準則第 28 號之修訂 投資者與其聯營公司或合營企業之間的資產出售或投入 待定
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