Annual Report 2019

135 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.1 本集團採納之新訂及經修訂 準則及詮釋 本集團已於二零一九年一月一 日開始之財政年度首次採納以 下之新訂及經修訂準則及詮釋 香港財務報告準則 第 9 號的修訂 預付特性及負補償 香港財務報告準則 第 16 號 租賃 詮釋第 23 號 所得稅處理之 不確定性 香港會計準則 第 12 號、香港會計 準則第 23 號、 香港財務報告 準則第 3 號及 香港財務報告準則 第 11 號的修訂 二零一五年至 二零一七年週期 之香港財務報告 準則的年度改進 的一部分 香港會計準則 第 28 號的修訂 於聯營公司及合營 公司的長期權益 香港會計準則 第 19 號的修訂 計劃修訂、縮減或 清償 採納香港財務報告準則第 16 號的影響披露如附註 2.2 以 下。其他準則對本集團的會計 政策沒有任何影響。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) 2.1.1 New and amended standards and interpretations adopted by the Group The Group has applied the following new and amended standards and interpretations for the first time for the annual reporting period commencing from 1 January 2019: Amendments to HKFRS 9 Prepayment Features with Negative Compensation HKFRS 16 Leases Interpretation 23 Uncertainty over Income Tax Treatments Amendments to HKAS 12, HKAS 23, HKFRS 3 and HKFRS 11 As part of the Annual Improvements to HKFRS Standards 2015 – 2017 Cycle Amendments to HKAS 28 Long-term Interest in Associates and Joint Ventures Amendments to HKAS 19 Plan Amendment, Curtailment or Settlement The impact of the adoption of HKFRS 16 are disclosed in Note 2.2 below. The other standards did not have any impact on the Group’s accounting policies.