Annual Report 2021

146 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 2. 應用經修訂香港財務報告 準則（「香港財務報告準 則」）（續） 已發行但尚未生效之新訂及經修訂 香港財務報告準則（續） 1 於二零二一年四月一日或之後開始之年度 期間生效。 2 於二零二二年一月一日或之後開始之年度 期間生效。 3 於二零二三年一月一日或之後開始之年度 期間生效。 4 於一個待定日期或之後開始之年度期間生 效。 本公司董事預期應用所有新訂及經修訂香 港財務報告準則於可預見的未來將不會對 綜合財務報表產生重大影響。 3. 綜合財務報表之編製基準及 重要會計政策 3.1 綜合財務報表之編製基準 綜合財務報表乃根據香港會計師公會 頒佈之香港財務報告準則編製。此 外，綜合財務報表載有香港聯合交易 所有限公司證券上市規則（「 上市規 則 」）及香港公司條例規定之適用披露 資料。 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective (Continued) 1 Effective for annual periods beginning on or after 1 April 2021. 2 Effective for annual periods beginning on or after 1 January 2022. 3 Effective for annual periods beginning on or after 1 January 2023. 4 Effective for annual periods beginning on or after a date to be determined. The directors of the Company anticipate that the application of all the new and amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES 3.1 Basis of preparation of consolidated financial statements The consolidated financial statements have been prepared in accordance with HKFRSs issued by the HKICPA. In addition, the consolidated financial statements include applicable disclosures required by the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (“ Listing Rules ”) and by the Hong Kong Companies Ordinance.