Annual Report 2020

79 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 ANNUAL REPORT 2020 年度報告 2. 應用經修訂香港財務報告準則（「香港財務 報告準則」） （續） 已頒佈但尚未生效之新訂及經修訂香港財務 報告準則 （續） 1 於二零二三年一月一日或之後開始之年度期間生效 2 於二零二二年一月一日或之後開始之年度期間生效 3 於有待釐定日期或之後開始之年度期間生效 4 於二零二零年六月一日或之後開始之年度期間生效 5 於二零二一年一月一日或之後開始之年度期間生效 除上述香港財務報告準則之修訂外，本公司董事預 期應用所有其他新訂及經修訂香港財務報告準則將 不會對可預見未來的綜合財務報表產生重大影響。 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」 該等修訂為延期結算權利評估提供澄清及補充指 導，從報告日期起至少十二個月內將負債分類為流 動負債或非流動負債，其中： • 指定將負債分類為流動負債或非流動負債應 基於報告期末已存在的權利。具體而言，該 等修訂澄清： (i) 分類不應受到管理層意圖或期望 12 個 月內清償債務的影響；及 (ii) 倘該權利以遵守契諾為條件，即使貸款 人在較後日期方測試是否符合條件，則 該權利在報告期末符合條件的情況下存 在。 • 闡明倘負債之條款可以由交易方選擇，則可 以通過轉讓實體自身之權益工具來結算，僅 當該實體將選擇權單獨確認為適用於香港會 計準則第 32 號「財務工具：呈報下之權益工 具」時，該等條款方不會影響其分類為流動或 非流動。 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective (Continued) 1 Effective for annual periods beginning on or after 1st January, 2023 2 Effective for annual periods beginning on or after 1st January, 2022 3 Effective for annual periods beginning on or after a date to be determined 4 Effective for annual periods beginning on or after 1st June, 2020 5 Effective for annual periods beginning on or after 1st January, 2021 Except for the amendments to HKFRSs mentioned below, the directors of the Company anticipate that the application of all other amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. Amendments to HKAS 1 “Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020)” The amendments provide clarification and additional guidance on the assessment of right to defer settlement for at least twelve months from reporting date for classification of liabilities as current or non-current, which: • specify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period. Specifically, the amendments clarify that: (i) the classification should not be affected by management intentions or expectations to settle the liability within 12 months; and (ii) if the right is conditional on the compliance with covenants, the right exists if the conditions are met at the end of the reporting period, even if the lender does not test compliance until a later date; and • clarify that if a liability has terms that could, at the option of the counterparty, result in its settlement by the transfer of the entity’s own equity instruments, these terms do not affect its classification as current or non-current only if the entity recognises the option separately as an equity instrument applying HKAS 32 “Financial Instruments: Presentation”.