Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 175 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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 2. 應用新訂及經修訂香港財務 報告準則會計準則（續） 已頒佈但尚未生效之新訂及經修訂 香港財務報告準則會計準則 本集團並無提早採用以下已頒佈但尚未生 效的新訂及經修訂香港財務報告準則會計 準則： 香港會計準則第 21 號（修訂本） 換算為惡性通貨膨 脹呈列貨幣 3 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） 2 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） 涉及依賴自然能源 生產電力的合約 2 香港財務報告準則 第 10 號及香港會 計準則第 28 號 （修訂本） 投資者與其聯營公司 或合資企業之間的 資產出售或投入 1 香港財務報告準則 會計準則（修訂 本） 香港財務報告準則會 計準則的年度改 進－第 11 冊 2 香港財務報告準則 第 18 號 財務報表的呈列及披 露 3 1 於一個待定日期或之後開始之年度期間生 效 2 於二零二六年一月一日或之後開始之年度 期間生效 3 於二零二七年一月一日或之後開始之年度 期間生效 2. APPLICATION OF NEW AND AMENDMENTS TO HKFRS ACCOUNTING STANDARDS (Continued) New and amendments to HKFRS Accounting Standards in issue but not yet effective The Group has not early applied the following new and amendments to HKFRS Accounting Standards that have been issued but are not yet effective: Amendments to HKAS 21 Translation to a Hyperinflationary Presentation Currency 3 Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and Measurement of Financial Instruments 2 Amendments to HKFRS 9 and HKFRS 7 Contracts Referencing Nature-dependent Electricity 2 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 1 Amendments to HKFRS Accounting Standards Annual Improvements to HKFRS Accounting Standards – Volume 11 2 HKFRS 18 Presentation and Disclosure in Financial Statements 3 1 Effective for annual periods beginning on or after a date to be determined 2 Effective for annual periods beginning on or after 1 January 2026 3 Effective for annual periods beginning on or after 1 January 2027