Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 174 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 2. 應用新訂及經修訂香港財務 報告準則會計準則 於本年度強制生效的經修訂香港財 務報告準則會計準則 於本年度，本集團已首次應用下列由香港 會計師公會（「 香港會計師公會 」）頒佈的經 修訂香港財務報告準則會計準則，其於二 零二五年一月一日開始的本集團年度期間 強制生效，以編製綜合財務報表： 香港會計準則第 21 號 （修訂本） 缺乏可兌換性 於本年度應用經修訂香港財務報告準則會 計準則對本集團於目前及以往年度的財務 狀況及表現及╱或該等綜合財務報表所載 之披露並無重大影響。 2. APPLICATION OF NEW AND AMENDMENTS TO HKFRS ACCOUNTING STANDARDS Amendments to an HKFRS Accounting Standard that are mandatorily effective for the current year In the current year, the Group has applied the following amendments to a HKFRS Accounting Standard as issued by the Hong Kong Institute of Certified Public Accountants (“ HKICPA ”) for the first time, which are mandatorily effective for the Group’s annual period beginning on 1 January 2025 for the preparation of the consolidated financial statements: Amendments to HKAS 21 Lack of Exchangeability The application of the amendments to a HKFRS Accounting Standard in the current year has had no material impact on the Group’s financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements.