Annual Report 2024
FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 151 舜宇光學科技(集團)有限公司 • 2024 年報 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS ( “HKFRSs” ) (Continued) New and amendments to HKFRSs in issue but not yet effective The Group has not early applied the following new and amendments to HKFRSs that have been issued but are not yet effective: Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and Measurement of Financial Instruments 3 Amendments to HKFRS 9 and HKFRS 7 Contracts Referencing Nature-dependent Electricity 3 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 1 Amendments to HKFRSs Annual Improvements to HKFRS Accounting Standards – Volume 11 3 Amendments to HKAS 21 Lack of Exchangeability 2 HKFRS 18 Presentation and Disclosure in Financial Statements 4 1 Effective for annual periods beginning on or after a date to be determined 2 Effective for annual periods beginning on or after 1 January 2025 3 Effective for annual periods beginning on or after 1 January 2026 4 Effective for annual periods beginning on or after 1 January 2027 Except for the new and amendment to HKFRSs mentioned below, the directors of the Company anticipate that the application of all 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 9 號及香港 財務報告準則 第 7 號(修訂本) 金融工具分類及 計量(修訂本) 3 香港財務報告準則 第 9 號及香港 財務報告準則 第 7 號(修訂本) 涉及依賴自然能源 生產電力的合約 3 香港財務報告準則 第 10 號及香港 會計準則第 28 號 (修訂本) 投資者與其聯營公司 或合資企業之間的 資產出售或投入 1 香港財務報告準則 (修訂本) 香港財務報告準則會 計準則的年度改進 -第 11 冊 3 香港會計準則 第 21 號(修訂本) 缺乏可兌換性 2 香港財務報告 準則第 18 號 財務報表的呈列及 披露 4 1 於一個待定日期或之後開始之年度期間生 效 2 於二零二五年一月一日或之後開始之年度 期間生效 3 於二零二六年一月一日或之後開始之年度 期間生效 4 於二零二七年一月一日或之後開始之年度 期間生效 除下文所述新訂及經修訂香港財務報告準 則外,本公司董事預期應用所有經修訂香 港財務報告準則於可預見未來將不會對綜 合財務報表產生重大影響。
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