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 152 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 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） 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） 香港財務報告準則第 7 號有關指定為按公允 值計入其他全面收益的權益工具的投資的 披露規定已予修訂。特別是，實體須披露 於期內其他全面收益內呈列的公允值收益 或虧損，分別列示與於報告期內已終止確 認的投資相關者以及與於報告期末持有的 投資相關者。實體亦須披露於報告期內與 已終止確認投資相關的權益內累計收益或 虧損的任何轉撥。此外，該等修訂本引進 對可能影響基於或然因素（即使與基本借貸 風險及成本不直接相關）的合約現金流量的 合約條款進行定性及定量披露的要求。 該等修訂本自二零二六年一月一日或之後 開始的年度報告期間生效，並允許提前採 用。應用新準則預期將影響未來財務報表 中的披露。 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS （ “HKFRSs” ） (Continued) Ame ndme n t s t o HKFRS 9 a nd HKFRS 7 Ame n dme n t s t o t h e C l a s s i f i c a t i o n a n d Measurement of Financial Instruments The disclosure requirements in HKFRS 7 in respect of investments in equity instruments designated at FVTOCI are amended. In particular, entities are required to disclose the fair value gain or loss presented in other comprehensive income during the period, showing separately those related to investments derecognised during the reporting period and those related to investments held at the end of the reporting period. An entity is also required to disclose any transfers of the cumulative gain or loss within equity related to the investments derecognised during the reporting period. In addition, the amendments introduce the requirements of qualitative and quantitative disclosure of contractual terms that could affect the contractual cash flow based on a contingent even not directly relating to basic lending risks and cost. The amendments are effective for annual reporting periods beginning on or after 1 January 2026, with early application permitted. The application of the new standard is expected to affect the disclosures in the future financial statements.