Interim Report 2022

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30th June, 2022 簡明綜合財務報表附註 截至二零二二年六月三十日止六個月 Hop Fung Group Holdings Limited Interim Report 2022 12 1. GENERAL The Company is an exempted company with limited liability incorporated in the Cayman Islands under the Companies Law, Cap. 22 (Law 3 of 1961, as consolidated and revised) of the Cayman Islands and its shares are listed on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). The address of the registered office of the Company is disclosed under Corporate Information section of this interim report. 2. BASIS OF PREPARATION The unaudited condensed consolidated financial statements have been prepared in accordance with Hong Kong Accounting Standard (“HKAS”) 34 “Interim Financial Reporting” issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”) as well as with the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on the Stock Exchange. 3. PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have been prepared on the historical cost basis. The accounting policies and methods of computation used in the unaudited condensed consolidated financial statements for the six months ended 30th June, 2022 are the same as those presented in the Group’s annual financial statements for the year ended 31st December, 2021. 1. 一般資料 本公司根據開曼群島法例第 22 章 公司法（一九六一年第 3 條法例， 經綜合及修訂）於開曼群島註冊成 立為獲豁免有限公司，其股份於 香港聯合交易所有限公司（「聯交 所」）上市。本公司之註冊辦事處 之地址載於本中期報告公司資料 章節內。 2. 編製基準 未經審核簡明綜合財務報表乃根 據香港會計師公會（「香港會計師 公會」）頒佈之香港會計準則（「香 港會計準則」）第 34 號「中期財務報 告」及聯交所證券上市規則附錄 16 所載之適用披露規定而編製。 3. 主要會計政策 未經審核簡明綜合財務報表按歷 史成本基準編製。 截至二零二二年六月三十日止六 個月之未經審核簡明綜合財務報 表所採用之會計政策以及計算方 法，與本集團截至二零二一年 十二月三十一日止年度之年度財 務報表所呈列者相同。