Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 133 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”) (Continued) New and amendments to HKFRSs in issue but not yet effect The Group has not early applied the following new and amendments to HKFRSs that have been issued but are not yet effective: HKFRS 17 Insurance Contracts 1 Amendments to HKFRS 3 Definition of a Business 2 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 3 Amendments to HKAS 1 and HKAS 8 Definition of Material 4 Amendments to HKFRS 9, HKAS 39 and HKFRS 7 Interest Rate Benchmark Reform 4 1 Effective for annual periods beginning on or after 1 January 2021. 2 Effective for business combinations and asset acquisitions for which the acquisition date is on or after the beginning of the first annual period beginning on or after 1 January 2020. 3 Effective for annual periods beginning on or after a date to be determined. 4 Effective for annual periods beginning on or after 1 January 2020. In addition to the above new and amendments to HKFRSs, a revised Conceptual Framework for Financial Reporting was issued in 2018. Its consequential amendments, the Amendments to References to the Conceptual Framework in HKFRS Standards , will be effective for annual periods beginning on or after 1 January 2020. The directors of the Company anticipate that the application of all the new and amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. 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」）（續） 已發行但尚未生效之新訂及經修訂 香港財務報告準則 本集團並無提早採用以下已頒佈但尚未生 效的新訂及經修訂香港財務報告準則： 香港財務報告準則第 17 號 保險合同 1 香港財務報告準則第 3 號（修訂本） 業務的定義 2 香港財務報告準則第 10 號及 香港會計準則第 28 號（修訂本） 投資者及其聯營公 司或合資企業出 售或注入資產 3 香港會計準則第 1 號及香港 會計準則第 8 號（修訂本） 重大的定義 4 香港財務報告準則第 9 號、 香港會計準則第 39 號及香港 財務報告準則第 7 號（修訂本） 利率基準改革 4 1 於二零二一年一月一日或之後開始之年度 期間生效。 2 業務合併及資產收購的收購日期為於二零 二零年一月一日或之後開始之首個年度期 間的開始或之後生效。 3 於一個待定日期或之後開始之年度期間生 效。 4 於二零二零年一月一日或之後開始之年度 期間生效。 除上文之新訂及經修訂香港財務報告準則 外，二零一八年頒佈經修訂香港財務報告 之概念框架。其重大修訂，即 香港財務報 告準則之概念框架指引之修訂 ，將於二零 二零年一月一日或之後開始的年度期間生 效。 本公司董事預期應用所有新訂及經修訂香 港財務報告準則於可見未來將不會對綜合 財務報表產生重大影響。