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 153 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) HKFRS 18 Presentat ion and Di sc losure i n Financial Statements HKFRS 18 Presentation and Disclosure in Financial Statements , which sets out requirements on presentation and disclosures in financial statements, will replace HKAS 1 Presentation of Financial Statements . This new HKFRS Accounting Standard, while carrying forward many of the requirements in HKAS 1, introduces new requirements to present specified categories and defined subtotals in the statement of profit or loss; provide disclosures on management-defined performance measures in the notes to the financial statements and improve aggregation and disaggregation of information to be disclosed in the financial statements. In addition, some HKAS 1 paragraphs have been moved to HKAS 8 and HKFRS 7. Minor amendments to HKAS 7 Statement of Cash Flows and HKAS 33 Earnings per Share are also made. HKFRS 18, and amendments to other standards, will be effective for annual periods beginning on or after 1 January 2027, with early application permitted. The application of the new standard is expected to affect the presentation of the statement of profit or loss and disclosures in the future financial statements. The Group is in the process of assessing the detailed impact of HKFRS 18 on the Group’s 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」）（續） 香港財務報告準則第 18 號財務報表 的呈列及披露 香港財務報告準則第 18 號 財務報表的呈列 及披露 載有財務報表的呈列及披露規定， 將取代香港會計準則第 1 號 財務報表的呈 列 。該新訂香港財務報告準則會計準則繼 承香港會計準則第 1 號中多項規定，並引入 新規定，即在損益表中呈列指定類別及定 義的小計，在財務報表附註中披露管理層 界定的績效指標，以及改進財務報表中所 披露資料的匯總及分類。此外，香港會計 準則第 1 號的若干段落已移至香港會計準則 第 8 號及香港財務報告準則第 7 號。香港會 計準則第 7 號 現金流量表 及香港會計準則第 33 號 每股盈利 亦已作出輕微修訂。 香港財務報告準則第 18 號及其他準則的修 訂將於二零二七年一月一日或之後開始的 年度期間生效，並允許提早應用。預期應 用新訂準則將影響損益表的呈列及未來財 務報表的披露。本集團現正評估香港財務 報告準則第 18 號對本集團綜合財務報表的 具體影響。