Annual Report 2021

144 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 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 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 periods beginning on or after 1 January 2021 for the preparation of the consolidated financial statements: Amendment to HKFRS 16 Covid-19-Related Rent Concessions Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16 Interest Rate Benchmark Reform – Phase 2 In addition, the Group applied the agenda decision of the IFRS Interpretations Committee (the “ Committee ”) of the International Accounting Standards Board issued in June 2021 which clarified the costs an entity should include as “estimated costs necessary to make the sale” when determining the net realisable value of inventories. The application of the 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，本集團已首次應用下列由香港 會計師公會（「 香港會計師公會 」）頒佈的經 修訂香港財務報告準則，其於二零二一年 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： 香港財務報告準則 第 16 號（修訂本） 2019 冠狀病毒病 相關之租金 寬減 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（修訂本） 利率基準改革－ 第 2 階段 此外，本集團應用國際會計準則理事會轄 下國際財務報告準則詮釋委員會（「 委員 會 」）於二零二一年六月作出的議程決定， 該決定釐清實體於釐定存貨可變現淨值時 應將成本計為「銷售所需估計成本」。 於本年度應用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。