Interim Report 2007

11 舜宇光學科技（集團）有限公司 二零零七年中期報告 B. SIGNIFICANT ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have been prepared on the historical cost basis. The accounting policies adopted in the condensed consolidated financial statement are consistent with those followed in the preparation of the Accountants' Report as set out in Appendix I to the Prospectus. In the current interim period, the Group has applied, for the first time, 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. The adoption of these new HKFRSs had no material effect on the results or financial position of the Group for the current or prior accounting periods. Accordingly, no prior period adjustment has been recognised. The Group has not early applied the following new or revised standards or interpretations that have been issued but are not yet effective. The Directors of the Company anticipate that the application of these standards or interpretations will have no material impact on the results and the financial position of the Group. HKAS 23 (Revised) Borrowing Costs 1 HKFRS 8 Operating Segments 1 HK(IFRIC)-INT 11 HKFRS 2 – Group and Treasury Share Transactions 2 HK(IFRIC)-INT 12 Service Concession Arrangements 3 1 Effective for annual periods beginning on or after 1 January 2009. 2 Effective for annual periods beginning on or after 1 March 2007. 3 Effective for annual periods beginning on or after 1 January 2008. B. 主要會計政策 本報告所載財務資料按歷史成本基準編製。 在這匯總的財務報表中採用的會計準則是與 本公司售股章程附件一會計師報告中所採用 的會計準則是一致的。 在中期報告中，本集團第一次採用香港會計 師公會所制定的新的香港會計準則運用在二 零零七年一月一日開始的集團財政年度上。 這些新的香港財務報告準則的採用對於現在 和以前集團之業績及財政狀況不會構成重大 的影響。因此，沒有前期的調整，這些也將被 承認和認可。 本集團並無提早採用新或修訂過的會計準則 或已經發行的注解，但不會有實質性的影響。 公司董事也預期新的會計準則或注解的運用 對於結果或者對於集團之業績不會構成重大 的影響。 香港會計準則第 23 號 借款成本 1 （經修訂） 香港財務報告準則 營運分部 1 第 8 號 香港（國際財務報告 香港財務報告準則 註釋委員會）－ 第 2 號：集團及 註釋第 11 號 庫存股份交易 2 香港（國際財務報告 財務專營權安排 3 註釋委員會）－ 註釋第 12 號 1 於二零零九年一月一日或其後開始之年度生效。 2 於二零零七年三月一日或其後開始之年度生效。 3 於二零零八年一月一日或其後開始之年度生效。