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 92 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（續）本集團並無提早採用以下已頒佈但尚未生效的新訂及經修訂準則、修訂或詮釋。香港財務報告準則　（修訂）香港財務報告準則　第 5 號的修訂　（作為二零零八年　香港財務報告準則的　改進部分） 1 香港財務報告準則　（修訂）二零零九年香港財務　報告準則的改進 2 香港會計準則第 24 號　（經修訂）關聯方披露 6 香港會計準則第 27 號　（經修訂）綜合及單獨財務報表 1 香港會計準則第 32 號　（修訂）供股分類 4 香港會計準則第 39 號　（修訂）合資格對沖項目 1 香港財務報告準則　第 1 號（修訂）首次採納者的　額外豁免 3 香港財務報告準則　第 1 號（修訂）首次採納者就對比　香港財務報告準則　第 7 號披露的有限豁免 5 香港財務報告準則　第 2 號（修訂）集團以現金結算之　股份付款交易 3 香港財務報告準則　第 3 號（經修訂）業務合併 1 香港財務報告準則第 9 號金融工具 7 香港（國際財務報告　詮釋委員會）　－詮釋第 14 號（修訂）最低資金規定的　預付款 6 香港（國際財務報告　詮釋委員會）　－詮釋第 17 號向所有者分派　非現金資產 1 香港（國際財務報告　詮釋委員會）　－詮釋第 19 號以權益工具抵銷　金融負債 5 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 ( continued) The Group has not early applied the following new and revised standards, amendments or interpretations that have been issued but are not yet effective. HKFRSs (Amendments) Amendment to HKFRS 5 as part of Improvements to HKFRSs 2008 1 HKFRSs (Amendments) Improvements to HKFRSs 2009 2 HKAS 24 (Revised) Related Party Disclosures 6 HKAS 27 (Revised) Consolidated and Separate Financial Statements 1 HKAS 32 (Amendment) Classification of Rights Issues 4 HKAS 39 (Amendment) Eligible Hedged Items 1 HKFRS 1 (Amendment) Additional Exemptions for First-time Adopters 3 HKFRS 1 (Amendment) Limited Exemption from Comparative HKFRS 7 Disclosures for First-time Adopters 5 HKFRS 2 (Amendment) Group Cash-settled Share-based Payment Transactions 3 HKFRS 3 (Revised) Business Combinations 1 HKFRS 9 Financial Instruments 7 HK(IFRIC) – Int 14 (Amendment) Prepayments of a Minimum Funding Requirement 6 HK(IFRIC) – Int 17 Distributions of Non-cash Assets to Owners 1 HK(IFRIC) – Int 19 Extinguishing Financial Liabilities with Equity Instruments 5