Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 145 舜宇光學科技（集團）有限公司 • 2023 年報 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) New and amendments to HKFRSs that are mandatorily effective for the current year In the current year, the Group has applied the following new and amendments to HKFRSs 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 2023 for the preparation of the consolidated financial statements: HKFRS 17 (including the October 2020 and February 2022 Amendments to HKFRS 17) Insurance Contracts Amendments to HKAS 8 Definition of Accounting Estimates Amendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Amendments to HKAS 12 International Tax Reform – Pillar Two Model Rules Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies Except as described below, the application of the new and amendments to HKFRSs 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. 2. 應用新訂及經修訂香港財務 報告準則（「香港財務報告 準則」） 於本年度強制生效的新訂及經修訂 香港財務報告準則 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 」）頒佈的新 訂及經修訂香港財務報告準則，其於二零 二三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： 香港財務報告準則第 17 號（包括二零二零 年十月及二零二二年 二月之香港財務報告 準則第 17 號修訂本） 保險合同 香港會計準則第 8 號 （修訂本） 會計估計之定義 香港會計準則第 12 號 （修訂本） 與單一交易產生 之資產及負債 有關之遞延稅項 香港會計準則第 12 號 （修訂本） 國際稅收改革－ 支柱二立法模板 香港會計準則第 1 號及 香港財務報告準則 實務報告第 2 號 （修訂本） 會計政策之披露 除下文所述外，於本年度應用新訂及經修 訂香港財務報告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。