Interim Report 2019

57 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 2. 主要會計政策（續） 應用新訂及經修訂香港財務報告準則 於本中期期間，本集團已首次應用由香港會 計師公會頒佈的下列新訂及經修訂香港財務 報告準則，該等新訂及經修訂準則於二零一 九年一月一日或之後開始年度期間強制生 效，以編製本集團的簡明綜合財務報表： 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） 於聯營公司及合營企業的長 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，於本期間應用新訂及經修 訂香港財務報告準則對本集團於本期間及過 往期間的財務狀況及表現及╱或該等簡明綜 合財務報表所載披露並無重大影響。 2. PRINCIPAL ACCOUNTING POLICIES (CONTINUED) Application of new and amendments to HKFRSs In the current interim period, the Group has applied, for the first time, the following new and amendments to HKFRSs issued by the HKICPA which are mandatory effective for the annual period beginning on or after 1 January 2019 for the preparation of the Group’s condensed consolidated financial statements: 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 Excepted as described below, the application of the new and amendments to HKFRSs in the current period has had no material impact on the Group’s financial positions and performance for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements.