Interim Report 2022

合豐集團控股有限公司 二零二二年中期報告 15 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) Impacts and accounting policies on application of Amendments to HKAS 16 Property, Plant and Equipment – Proceeds before Intended Use (continued) Transition and summary of effects The application of the amendments has had no material impact on the Group’s condensed consolidated financial statements. Impacts on application of the agenda dec i s i on o f t he Commi t t ee – Cos t necessary to sell inventories (HKAS 2 Inventories) (June 2021) Accounting policies Inventories Net realisable value represents the estimated selling price for inventories less all estimated costs of completion and costs necessary to make the sale. Costs necessary to make the sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale. Transition and summary of effects The application of the Committee’s agenda decision has had no material impact on the Group’s condensed consolidated financial statements. 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） 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 （續） 影響之過渡及總結 應用修訂本對本集團之簡明綜合 財務報表並無重大影響。 應用委員會議程決定－出售存貨 所需之成本（香港會計準則第 2 號 存貨）（ 2021 年 6 月）之影響 會計政策 存貨 可變現淨值指存貨估計售價減估 計完成所需之全部成本以及銷售 所需之成本。進行銷售之所需成 本包括銷售直接應佔之增量成本 及本集團為進行銷售而必須涉及 之非增量成本。 影響之過渡及總結 應用委員會的議程決定對本集團 之簡明綜合財務報表並無重大影 響。