Annual Report 2020

106 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 4. KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, which are described in note 3, the directors of the Company are required to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. 4. 估計不明朗因素之主要來源 在應用本集團載述於附註 3 的會計政策時，本公司 董事須對未能輕易地從其他來源確定的資產及負債 賬面值作出估計及假設。該等估計及相關假設是根 據過往經驗及被認為相關的其他因素而作出。實際 結果或會與該等估計有所不同。 該等估計及相關假設會持續地檢討。若估計修訂只 影響該時期，會計估計的修訂會於該期內確認；或 如該估計修訂影響本期及未來期間，則會計估計的 修訂會於修訂期及未來期間確認。 於報告期末，有關未來主要假設以及用以估計不明 朗因素之其他主要來源如下，該等假設存有導致下 一財政年度資產及負債賬面值需作大幅調整的重大 風險。