Annual Report 2022

134 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則及詮釋 之影響 （續） Effective for accounting periods beginning on or after 於下列日期或 之後開始的 會計期間生效 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current 1 January 2024 香港會計準則第 1 號的修訂 流動或非流動負債之分類 二零二四年 一月一日 Amendments to HKAS 1 Non-current Liabilities with Covenants 1 January 2024 香港會計準則第 1 號的修訂 附有契約的非流動負債 二零二四年 一月一日 Amendments to HKFRS 16 Lease Liability in a Sale and Leaseback 1 January 2024 香港財務報告準則第 16 號的修訂 售後回租的租賃負債 二零二四年 一月一日 Hong Kong Interpretation 5 (Revised) Presentation of Financial Statement – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause 1 January 2024 香港詮釋第 5 號（修訂） 財務報表列報－借款人對具按要求償還 條款的有期貸款的分類 二零二四年 一月一日 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined 香港財務報告準則第 10 號及 香港會計準則第 28 號的修訂 投資者與其聯營公司或合營公司之 資產出售或注資 待定 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) 2.1.2Impact of new and amended standards and interpretations issued but not yet applied by the Group (continued)