Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 150 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 2. APPLICATION OF NEW AND 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 Group’s annual period beginning on 1 January 2024 for the preparation of the consolidated financial statements: Amendments to HKFRS 16 Lease Liability in a Sale and Leaseback Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020) Amendments to HKAS 1 Non-current Liabilities with Covenants Amendments to HKAS 7 and HKFRS 7 Supplier Finance Arrangements 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，其於二零二四 年一月一日開始的本集團年度期間強制生 效，以編製綜合財務報表： 香港財務報告準則 第 16 號（修訂本） 售後租回中的 租賃負債 香港會計準則 第 1 號（修訂本） 將負債分類為 流動或非流動及 香港詮釋第 5 號 （二零二零年）的 相關修訂本 香港會計準則 第 1 號（修訂本） 附有契約條件的 非流動負債 香港會計準則 第 7 號及香港 財務報告準則 第 7 號（修訂本） 供應商融資安排 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。