Annual Report 2020

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2020 132 2. 應用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 香港財 務報告準則內提述的概念框架之修訂 及下 列經修訂香港財務報告準則，其於二零二 零年一月一日或之後開始年度期間強制生 效，以編製綜合財務報表： 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 香港財務報告準則第 3 號 （修訂本） 業務的定義 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 於本年度應用 香港財務報告準則內提述的 概念框架之修訂 及經修訂香港財務報告準 則對本集團於目前及以往年度的財務狀況 及表現及╱或該等綜合財務報表所載之披 露並無重大影響。 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 Group has applied the Amendments to References to the Conceptual Framework in HKFRS Standards and 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 2020 for the preparation of the consolidated financial statements: Amendments to HKAS 1 and HKAS 8 Definition of Material Amendments to HKFRS 3 Definition of a Business Amendments to HKFRS 9, HKAS 39 and HKFRS 7 Interest Rate Benchmark Reform The application of the Amendments to References to the Conceptual Framework in HKFRS Standards and the amendments to HKFRSs in the current year 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.