Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 74 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 2. Application of New and Revised Hong Kong Financial Reporting Standards (“HKFRSS”) In the current year, the Group has applied, for the first time, the following new standard, amendment and interpretations (“new HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”), which are effective for the Group’s financial year beginning 1 January 2007. HKAS 1 (Amendment) Capital Disclosures HKFRS 7 Financial Instruments: Disclosures HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC)-Int 8 Scope of HKFRS 2 HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment The adoption of the new HKFRSs had no material effect on how the results and financial position for the current or prior accounting periods have been prepared. Accordingly, no prior period adjustment has been required. The Group has applied the disclosure requirements under HKAS 1 (Amendment) and HKFRS 7 retrospectively. The relevant comparative information based on the requirements of HKFRS 7 has been presented for the first time in current year. 2. 採納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，本集團首次採用下列由香港 會計師公會（「香港會計師公會」）頒佈自 本集團於二零零七年一月一日開始的財 政年度有效的新準則、修訂及詮釋（「新 香港財務報告準則」）。 香港會計準則第 1 號（經修訂） 資本披露 香港財務報告準則第 7 號 金融工具：披露 香港（國際財務報告 詮釋委員會）－詮釋第 7 號 根據香港會計準則第 29 號惡性通脹經濟之 財務報告採用重列法 香港（國際財務報告 詮釋委員會）－詮釋第 8 號 香港財務報告準則 第 2 號範圍 香港（國際財務報告 詮釋委員會）－詮釋第 9 號 重估嵌入式衍生工具 香港（國際財務報告 詮釋委員會）－詮釋第 10 號 中期財務報告及減值 採納新香港財務報告準則對現時或過往 會計期間之業績及財務狀況之編製方式 並無重大影響，故毋須作出前期調整。 本集團已採納香港會計準則第 1 號（經修 訂）及香港財務報告準則第 7 號的披露規 定。香港財務報告準則第 7 號規定的相關 比較資料已於本年度首次呈列。