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 147 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”) (Continued) 2.2 Impacts on application of Amendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Continued) The application of the amendments has had no material impact on the Group’s financial position and performance, except that the Group disclose the related deferred tax assets and deferred tax liabilities both of RMB27,856,000 on a gross basis in Note 20 but it has no impact on the retained earnings at the earliest period presented. 2.3 Impacts on application of Amendments to HKAS 12 Income Taxes International Tax Reform – Pillar Two model Rules The Group has applied the amendments for the first time in the current year. HKAS 12 is amended to add the exception to recognising and disclosing information about deferred tax assets and liabilities that are related to tax law enacted or substantively enacted to implement the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (the “ Pillar Two legislation ”). The amendments require that entities apply the amendments immediately upon issuance and retrospectively. The amendments also require that entities to disclose separately its current tax expense/ income related to Pillar Two income taxes in periods which the Pillar Two legislation is in effect, and the qualitative and quantitative information about its exposure to Pillar Two income taxes in periods in which the Pillar Two legislation is enacted or substantially enacted but not yet in effect in annual reporting periods beginning on or after 1 January 2023. The Group has applied the temporary exception immediately upon issue of these amendments and retrospectively, i.e. applying the exception from the date Pillar Two legislation is enacted or substantially enacted. The qualitative and quantitative information about the Group’s exposure to Pillar Two income taxes is set out in Note 9. 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」）（續） 2.2 應用香港會計準則第 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」的影響 （續） 應用該修訂本對本集團的財務狀況及 表現概無任何重大影響，惟本集團於 附註 20 中披露相關遞延稅項資產及遞 延稅項負債總計人民幣 27,856,000 元 除外（對所呈列最早期間的保留盈利概 無影響）。 2.3 對應用香港會計準則第 1 2 號 （修訂本）「所得稅國際稅收改 革－支柱二立法模板」的影響 本集團於本年度首次應用該修訂本。 香港會計準則第 12 號經修訂以增加確 認及披露與為實施經濟合作與發展組 織頒佈的支柱二立法模板而頒佈或實 質性頒佈的稅法（「 支柱二立法 」）有關 的遞延所得稅資產及負債資料的例外 情況。修訂本規定各實體須於緊隨修 訂本頒佈後追溯性地應用。修訂本亦 規定實體應於支柱二立法生效期間單 獨披露其與支柱二所得稅相關的即期 稅務開支╱收入，以及於支柱二立法 於二零二三年一月一日或之後開始的 年度報告期間已頒佈或實質性頒佈但 尚未生效的期間，其須披露承擔支柱 二所得稅的定性及定量資料。 本集團於緊隨該等修訂本頒佈後追溯 性地應用暫時豁免，即自支柱二立法 頒佈或實質性頒佈當日起應用豁免。 有關本集團所承擔支柱二所得稅的定 性及定量資料載於附註 9 。