Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 90 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 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」）（續） 香港（國際財務報告 　詮釋委員會） 　－詮釋第 16 號 於海外業務投資淨額 之對沖 香港（國際財務報告 　詮釋委員會） 　－詮釋第 18 號 自客戶轉入資產 香港財務報告準則 　（修訂） 對二零零八年頒佈的 　香港財務報告 　準則的改進， 　除香港財務報告 　準則第 5 號的 　修訂（於二零零九年 　七月一日或 　之後開始的年度 　期間生效）外 香港財務報告準則 　（修訂） 對二零零九年頒佈的 　涉及香港會計準則 　第 39 號第 80 段 　修訂的香港財務 　報告準則的改進 除下文所述者外，採用新訂及經修訂香港財 務報告準則對目前或過往會計期間的綜合財 務報表並無重大影響。 僅影響呈列及披露的新訂及經修訂香 港財務報告準則 香港會計準則第 1 號（二零零七年經修訂）「呈 列財務報表」 香港會計準則第 1 號（二零零七年經修訂）引 入專業術語的變化（包括綜合財務報表標題 的修改）以及綜合財務報表格式及內容的改 動。 香港財務報告準則第 8 號「營運分部」 香港財務報告準則第 8 號並非一條要求重新界 定本集團可報告分部或改變分部溢利或虧損 計量基準的披露準則，但導致分部資產及分 部負債計量基準發生改變（見附註 5 ）。 2. APPLICATION OF NEW AND REVISED HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRS s ”) (Continued) HK(IFRIC) – Int 16 Hedges of a Net Investment in  a Foreign Operation HK(IFRIC) – Int 18 Transfers of Assets from Customers HKFRSs (Amendments) Improvements to HKFRSs issued in  2008, except for the amendment  to HKFRS 5 that is effective for  annual periods beginning  on or after 1 July 2009 HKFRSs (Amendments) Improvements to HKFRSs issued in  2009 in relation to the amendment  to paragraph 80 of HKAS 39 Except as described below, the adoption of the new and revised HKFRSs has had no material effect on the consolidated financial statements of the Group for the current or prior accounting periods. New and revised HKFRSs affecting presentation and disclosure only HKAS 1 (Revised 2007) Presentation of Financial Statements HKAS 1 (Revised 2007) has introduced terminology changes (including revised titles for the consolidated financial statements) and changes in the format and content of the consolidated financial statements. HKFRS 8 Operating Segments HKFRS 8 is a disclosure standard that has not resulted in a redesignation of the Group’s reportable segments nor changes in the basis of measurement of segment profit or loss, but resulted in changes in the basis of measurement of segment assets and segment liabilities (see note 5).