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綜合財務報表註釋
截至2021年12月31日止年度 1. 一般資料
香港中華總商會(以下簡稱「本會」)為香港註冊成立 之擔保有限責任公司，本會並無股本。本會註冊地 址及主要營業地點為香港干諾道中24-25號香港中華 總商會大廈4字樓。
本會之主要活動為促進貿易、商貿與行業、簽發貿 易證書，並為商會會員提供貿易方便，以及出租本 會之物業及投資控股。本會附屬公司之主要業務列 載於註釋10。
綜合財務報表以港元呈列，港元是本會的功能貨 幣。
2. 應用《香港財務報告準則》修訂本 於本年度強制生效之經修訂之香港財務報告準則
本會就編制綜合財務報表已於本年度首次應用由香 港會計師公會頒佈的香港財務報告準則中對概念框 架的提述修訂及下列於二零二一年一月一日或之後
開始之年度期間強制生效之經修訂香港財務報告準則:
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
1. GENERAL INFORMATION
The Chinese General Chamber of Commerce (the "Chamber") is incorporated in Hong Kong as a company with limited liability by guarantee and not having a share capital. The address of the registered office and principal place of operation of the Chamber is located at 4/F., CGCC Building, 24-25 Connaught Road, Central, Hong Kong.
The principal activities of the Chamber are to promote trade, commerce and industry, and issuing trade certificates, providing trade benefits to the members and carrying out letting business in respect of the Chamber's properties and investment holding. The principal activities of its subsidiary are set out in Note 10.
The consolidated financial statements are presented in Hong Kong Dollar ("HK$"), which is also the functional currency of the Chamber.
2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS ("HKFRSs")
Amendments to HKFRSs that are mandatorily effective for the current year
In the current year, the Chamber has applied the following amendments to HKFRSs issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA") for the first time, which are mandatorily effective for the annual period beginning on or after 1 January 2021 for the preparation of the consolidated financial statements:
香港財務報告準則第 16 號 (修訂)
香港財務報告準則第9號、 香港會計準則第 39 號、 香港財務報告準則第 7 號、 香港財務報告準則第 4 號及 香港財務報告準則第 16 號 (修訂)
2019新型冠狀病毒 - 有關租金寬減
利率基準改革 - 第 二階段
Amendment to HKFRS 16
Amendments to HKFRS 9,HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16
Covid-19-Related Rent Concessions
Interest Rate Benchmark Reform - Phase 2
於本年度應用經修訂香港財務報告準則概無對本會 於當前及過往年度的財務狀況及表現及/或該等綜合 財務報表所載的披露產生重大影響。
The application of the amendments to HKFRSs in the current year has had no material impact on the Chamber's financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements.
Financial Statements 財務報表 109