Interim Report 2022

Hop Fung Group Holdings Limited Interim Report 2022 14 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. PRINCIPAL ACCOUNTING POLICIES (continued) Application of amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) (continued) Except as described below, the application of the amendments to HKFRSs and the Committee’s agenda decisions in the current interim period has had no material impact on the Group’s financial positions and performance for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements. Impacts and accounting policies on application of Amendments to HKAS 16 Property, Plant and Equipment – Proceeds before Intended Use Accounting policies Property, plant and equipment Costs include any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management, including costs of testing the related assets functioning properly and, for qualifying assets, borrowing costs capitalised in accordance with the Group’s accounting policy. Sale proceeds of items that are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management (such as samples produced when testing whether the asset is functioning properly), and the related costs of producing those items are recognised in the profit or loss. 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」） （續） 除下文所述外，本期間應用經修 訂香港財務報告準則及委員會的 議程決定對本集團於本期間及過 往期間之財務狀況及表現及╱或 載於簡明綜合財務報表之披露並 無重大影響。 應用香港會計準則第 16 號（修訂 本）－物業、廠房及設備－擬定用 途前之所得款項之影響及會計政 策 會計政策 物業、廠房及設備 成本包括將資產移至必要的位置 及條件，使其能夠以管理層預期 的方式運行應佔之任何直接成 本，包括測試相關資產正常運行 的成本，及對合資格資產按照本 集團的會計政策進行資本化之借 貸成本。當將一項物業、廠房及 設備移至必要的位置及條件，使 其能夠以管理層預期的方式運行 而生產之物品（例如當測試資產是 否可正常運行時所生產之樣品）之 銷售收益，及生產該等物品的相 關成本，乃於損益中確認。