Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 67 舜宇光學科技（集團）有限公司 • 2024 中報 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of amendments to HKFRSs In the current interim period, the Group has applied the following amendments to HKFRSs issued by the 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 Group’s condensed 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 all these amendments to HKFRSs in the current interim period has had no material impact on the Group’s financial positions and performance for the current and prior periods and/ or on the disclosures set out in these condensed consolidated financial statements. 2. 主要會計政策（續） 應用經修訂香港財務報告準則 於本中期期間，本集團已首次應用下列由 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 年度期間強制生效，以編製本集團的簡明 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 於本中期期間應用經修訂香港財務報告準則對 本集團於本期間及過往期間的財務狀況及表現 及╱或該等簡明綜合財務報表所載披露並無重 大影響。