Annual Report 2020

78 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 2. 應用經修訂香港財務報告準則（「香港財務 報告準則」） （續） 應用香港會計準則第 1 號及香港會計準則第 8 號之修訂「重大的定義」的影響 本集團於本年度首次應用香港會計準則第 1 號及香 港會計準則第 8 號之修訂。該等修訂提供了一個新 的重大的定義，當中載明「倘遺漏、誤報或掩蓋的 資料可合理預期會影響通用財務報表的主要使用者 基於該等財務報表（提供有關特定呈報實體的財務 資料）所作出的決定，則有關資料屬重大」。該等修 訂亦釐清重大與否視乎資料的性質或份量單獨而言 或與其他資料合計對於財務報表整體而言是否屬重 要而定。 於本年度應用該等修訂對綜合財務報表並無影響。 已頒佈但尚未生效之新訂及經修訂香港財務 報告準則 本集團並無提前應用下列已頒佈但尚未生效之新訂 及經修訂香港財務報告準則： 香港財務報告準則第 17 號 保險合約及相關修訂 1 香港財務報告準則第 16 號 之修訂 COVID-19 相關租金優惠 4 香港財務報告準則第 3 號之 修訂 概念框架指引 2 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 號之修訂 利率基準改革 －第二階段 5 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 出售或注資 3 香港會計準則第 1 號之修訂 負債分類為流動或非流動 及香港詮釋第 5 號 （二零二零年）的 相關修訂 1 香港會計準則第 16 號之修訂 物業、廠房及設備 －於作擬定用途前的 所得款項 2 香港會計準則第 37 號之修訂 虧損性合約 －履行合約成本 2 香港財務報告準則之修訂 香港財務報告準則 二零一八年至 二零二零年週期之 年度改進 2 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) Impacts on application of Amendments to HKAS 1 and HKAS 8 “Definition of Material” The Group has applied the Amendments to HKAS 1 and HKAS 8 for the first time in the current year. The amendments provide a new definition of material that states “information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity.” The amendments also clarify that materiality depends on the nature or magnitude of information, either individually or in combination with other information, in the context of the financial statements taken as a whole. The application of the amendments in the current year had no impact on the consolidated financial statements. New and amendments to HKFRSs in issue but not yet effective The Group has not early applied the following new and amendments to HKFRSs that have been issued but are not yet effective: HKFRS 17 Insurance Contracts and the related Amendments 1 Amendment to HKFRS 16 COVID-19-Related Rent Concessions 4 Amendments to HKFRS 3 Reference to the Conceptual Framework 2 Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16 Interest Rate Benchmark Reform – Phase 2 5 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 3 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020) 1 Amendments to HKAS 16 Property, Plant and Equipment – Proceeds before Intended Use 2 Amendments to HKAS 37 Onerous Contracts – Cost of Fulfilling a Contract 2 Amendments to HKFRSs Annual Improvements to HKFRSs 2018–2020 2