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 151 舜宇光學科技（集團）有限公司 • 2023 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION 3.1Basis of preparation of consolidated financial statements The consolidated financial statements have been prepared in accordance with HKFRSs issued by the HKICPA. For the purpose of preparation of the consolidated financial statements, information is considered material if such information is reasonably expected to influence decisions made by primary users. 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. The directors of the Company have, at the time of approving the consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the consolidated financial statements. 3. 綜合財務報表之編製基準及 重大會計政策資料 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。就編 製綜合財務報表而言，倘合理預期有 關資料將影響主要用戶作出的決策， 則該資料被認為屬重大。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。 於批准綜合財務報表時，本公司董事 合理預期本集團有充足資源於可見將 來繼續經營。因此，彼等於編製綜合 財務報表時繼續採用持續經營會計基 準。