Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 138 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則及詮釋 之影響 （續） 管理層正在評估於首次應用後 上述與本集團有關的新訂準則 及修訂的潛在影響。根據初步 評估，管理層預期於採納上述 新訂準則及修訂後，不會對本 集團的綜合財務狀況及綜合經 營業績造成任何重大影響。管 理層計劃於該等新訂準則及現 有準則的修訂強制生效時採用 該等準則及修訂。 Effective for accounting periods beginning on or after 於下列日期或 之後開始的會計期間生效 Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations 1 January 2022 會計指引 5 的修訂 共同控制合併下的合併會計 二零二二年一月一日 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current 1 January 2023 香港會計準則第 1 號的修訂 負債分類為流動或非流動 二零二三年一月一日 HKFRS 17 and amendments to HKFRS 17 Insurance Contracts 1 January 2023 香港財務報告準則第 17 號及 香港財務報告準則第 17 號的修訂 保險合約 二零二三年一月一日 Amendments to Hong Kong Interpretation 5 Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause 1 January 2023 香港詮釋 5 的修訂 借款人對包含還款條款的定期 貸款之分類 二零二三年一月一日 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined 香港財務報告準則第 10 號及 香港會計準則第 28 號的修訂 投資者與其聯營公司或合營公司 之資產出售或注資 待定 Management is in the process of assessing potential impact of the above new standards and amendments that are relevant to the Group upon initial application. According to the preliminary assessment, management does not anticipate any significant impact on the Group’s consolidated financial position and consolidated results of operations upon adopting the above new standards and amendments. Management plans to adopt these new standards and amendments to existing standards when they become mandatory. 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) 2.1.2Impact of new and amended standards issued but not yet applied by the Group (continued)