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 91 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） 影響報告業績及╱或財務狀況的新 訂及經修訂香港財務報告準則 香港會計準則第 23 號（二零零七年經修訂） 「借貸成本」 於過往年度，本集團將收購、建造或生產合 資格資產直接應佔的所有借貸成本於其產生 時列為支出。香港會計準則第 23 號（二零零 七年經修訂）取消過往可將所有借貸成本於 其產生時列為支出的選擇權。採納香港會計 準則第 23 號（二零零七年經修訂）導致本集 團更改其會計政策以將所有借貸成本作為合 資格資產的部分予以資本化。本集團已根據 香港會計準則第 23 號（二零零七年經修訂） 之過渡性規定，採用有關資本化開始日期為 二零零九年一月一日或之後的合資格資產 借貸成本的經修訂會計政策。由於該經修訂 會計政策已自二零零九年一月一日起追溯採 用，會計政策的該項變動並無導致重列過往 會計期間的報告金額。 本公司董事認為，採用該項經修訂準則對本 年度的綜合財務報表並無重大影響。 2. APPLICATION OF NEW AND REVISED HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRS s ”) (Continued) New and revised HKFRSs affecting the reported results and/or financial position HKAS 23 (Revised 2007) Borrowing Costs In previous years, the Group expensed all borrowing costs that were directly attributable to the acquisition, construction or production of a qualifying asset when they were incurred. HKAS 23 (Revised 2007) removes the option previously available to expense all borrowing costs when incurred. The adoption of HKAS 23 (Revised 2007) has resulted in the Group changing its accounting policy to capitalise all such borrowing costs as part of the cost of the qualifying asset. The Group has applied the revised accounting policy to borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009 in accordance with the transitional provisions in HKAS 23 (Revised 2007). As the revised accounting policy has been applied prospectively from 1 January 2009, this change in accounting policy has not resulted in restatement of amounts reported in respect of prior accounting periods. The directors of the Company considered that the application of this revised standard did not have material impact for the current year on the consolidated financial statements.