Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 125 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) New and Amendments to HKFRSs that are mandatorily effective for the current year The Group has applied the following new and amendments to HKFRSs issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) for the first time in the current year: HKFRS 16 Leases HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments Amendments to HKFRS 9 Prepayment Features with Negative Compensation Amendments to HKAS 19 Plan Amendment, Curtailment or Settlement Amendments to HKAS 28 Long-term Interests in Associates and Joint Ventures Amendments to HKFRSs Annual Improvements to HKFRSs 2015-2017 Cycle Except as described below, the application of the new and amendments to HKFRSs in the current year has had no material impact on the Group’s financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements. 2. 應用新訂及經修訂香港財務 報告準則（「香港財務報告 準則」） 於本年度強制生效的新訂及經修訂 香港財務報告準則 於本年度，本集團首次採用由香港會計師 公會（「香港會計師公會」）頒佈的下列新訂 及經修訂香港財務報告準則： 香港財務報告準則第 16 號 租賃 香港（國際財務報告詮釋 委員會）－詮釋第 23 號 所得稅處理的不確定性 香港財務報告準則第 9 號 （修訂本） 負值補償的預付特點 香港會計準則第 19 號 （修訂本） 計劃修訂、縮減或結清 香港會計準則第 28 號 （修訂本） 於聯營公司及合資企業的 長期權益 香港財務報告準則 （修訂本） 二零一五年至二零一七年 週期香港財務報告準則 的年度改進 除下文所述者外，於本年度應用新訂及經 修訂香港財務報告準則對本集團於本年度 及過往年度的財務狀況及表現及╱或該等 綜合財務報表所載披露並無重大影響。