Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 126 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) The preparation of consolidated financial statements in conformity with HKFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. 2.1.1New and amended standards and interpretations adopted by the Group The Group has applied the following new and amended standards and interpretations for the first time for the annual reporting period commencing from 1 January 2021: Amendments to HKAS 39, HKFRS 4, HKFRS 7, HKFRS 9 and HKFRS 16 Interest Rate Benchmark Reform (Phase 2) The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods. 2.1.2Impact of new and amended standards issued but not yet applied by the Group Certain new accounting standards and interpretations have been published that are not mandatory for 31 December 2021 reporting periods and have not been early adopted by the Group. 2 重大會計政策概要 （續） 2.1 編製基準 （續） 為符合香港財務報告準則，編製綜 合財務報告時須作出若干重要之會 計估計，管理層亦須在應用本集團 會計政策之過程中作出判斷。 2.1.1 本集團採納之新訂及經修訂 準則及詮釋 本集團已於二零二一年一月一 日開始之財政年度首次採納以 下之新訂及經修訂準則及詮 釋： 香港會計準則 第 39 號、香港 財務報告準則 第 4 號、香港 財務報告準則 第 7 號、香港 財務報告準則 第 9 號及香港 財務報告準則 第 16 號的修訂 基準利 率改革 （第二階段） 上述修訂對前期已確認金額沒 有任何影響，亦預期不會對當 期或未來期間產生重大影響。 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 本集團並未提前採用已發佈 但在截至二零二一年十二月 三十一日止的報告期間尚未生 效的新會計準則及詮釋公告。