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 167 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle that obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). Employee Benefits Retirement benefit costs Payments to defined contribution retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 撥備 當由於過往事件導致本集團現時須承 擔法律或推定責任，本集團可能將須 履行該責任，且能可靠估計該責任之 金額時，則確認撥備。 確認為撥備的款額乃於報告期末履行 現時責任所需代價的最佳估計，並已 考慮有關責任的風險及不確定性。當 使用為履行現時責任而估計的現金流 量計量撥備時，其賬面值為該等現金 流量的現值（倘貨幣時間價值的影響重 大）。 僱員福利 退休福利成本 界定供款的退休福利計劃供款於僱員 提供服務而有權獲得供款時確認為開 支。