Interim Report 2022

合豐集團控股有限公司 二零二二年中期報告 13 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2022 簡明綜合財務報表附註 （續） 截至二零二二年六月三十日止六個月 3. 主要會計政策 （續） 應用經修訂香港財務報告準則 （「香港財務報告準則」） 於本中期期間，本集團已首次採 納由香港會計師公會頒布且已於 二零二二年一月一日或之後開始 之年度期間強制生效的以下經修 訂香港財務報告準則，以編製本 集團之簡明綜合財務 報表： 香港財務報告準則 第 3 號（修訂本） 對概念框架之 提述 香港財務報告準則 第 16 號（修訂本） 二零二一年六 月三十日後 之 Covid-19 相關租金優 惠 香港會計準則第 16 號（修訂本） 物業、廠房及 設備－擬定 用途前之所 得款項 香港會計準則第 37 號（修訂本） 虧損性合約－ 履行合約之 成本 香港財務報告準則 （修訂本） 對二零一八年 至二零二零 年週期之香 港財務報告 準則的年度 改進 此外，本集團已應用國際財務報 告準則詮釋委員會（「委員會」）與 本集團有關的議程決定：出售存 貨所需之成本（香港會計準則第 2 號存貨）（二零二一年六月）。 3. PRINCIPAL ACCOUNTING POLICIES (continued) Application of amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) In the current interim period, the Group has applied the following amendments to HKFRSs issued by the HKICPA, which are mandatorily effective for the annual period beginning on or after 1 January 2022 for the preparation of the Group’s condensed consolidated financial statements: Amendments to HKFRS 3 Reference to the Conceptual Framework Amendment to HKFRS 16 Covid-19-Related Rent Concessions beyond 30 June 2021 Amendments to HKAS 16 Property, Plant and Equipment – Proceeds before Intended Use Amendments to HKAS 37 Onerous Contracts – Cost of Fulfilling a Contract Amendments to HKFRSs Annual Improvements to HKFRSs 2018–2020 In addition, the Group applied the following agenda decision of the Committee of the International Accounting Standards Board (“Committee”) which is relevant to the Group: Cost necessary to sell inventories (HKAS 2 Inventories) (June 2021).