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 93 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） 1 於二零零九年七月一日或之後開始的年度期間 生效。 2 修訂於二零零九年七月一日及二零一零年一月 一日（倘適用）或之後開始的年度期間生效。 3 於二零一零年一月一日或之後開始的年度期間 生效。 4 於二零一零年二月一日或之後開始的年度期間 生效。 5 於二零一零年七月一日或之後開始的年度期間 生效。 6 於二零一一年一月一日或之後開始的年度期間 生效。 7 於二零一三年一月一日或之後開始的年度期間 生效。 採納香港財務報告準則第 3 號（經修訂）可能 影響收購日在二零一零年一月一日或之後的 本集團業務合併會計法。香港會計準則第 27 號（經修訂）將影響本集團在附屬公司內所有 權權益改變的會計處理。 香港財務報告準則第 9 號「金融工具」引入了 有關金融資產分類及計量新規定，並將於二 零一三年一月一日生效，亦可提前應用。該 準則要求在香港會計準則 39 號「金融工具： 確認及計量」範圍內的所有已確認金融資產 按攤銷成本或是公允值計量，尤其是， (i) 以 旨在收取合同現金流的業務模式持有及 (ii) 僅 為支付未償還本金及本金利息的合同現金流 而擁有的債務投資一般按攤銷成本計量。其 他債務投資及權益投資則按公允值計量。採 用香港財務報告準則第 9 號可能影響本集團金 融資產的分類及計量。 本公司董事預期，採用其他新訂及經修訂準 則、修訂或詮釋對綜合財務報表將不會有重 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 ( continued) 1 Effective for annual periods beginning on or after 1 July 2009. 2 Amendments that are effective for annual periods beginning on or after 1 July 2009 and 1 January 2010, as appropriate. 3 Effective for annual periods beginning on or after 1 January 2010. 4 Effective for annual periods beginning on or after 1 February 2010. 5 Effective for annual periods beginning on or after 1 July 2010. 6 Effective for annual periods beginning on or after 1 January 2011. 7 Effective for annual periods beginning on or after 1 January 2013. The application of HKFRS 3 (Revised) may affect the Group’s accounting for business combination for which the acquisition date is on or after 1 January 2010. HKAS 27 (Revised) will affect the accounting treatment for changes in the Group’s ownership interest in a subsidiary. HKFRS 9 Financial Instruments introduces new requirements for the classification and measurement of financial assets and will be effective from 1 January 2013, with earlier application permitted. The Standard requires all recognised financial assets that are within the scope of HKAS 39 Financial Instruments: Recognition and Measurement to be measured at either amortised cost or fair value. Specifically, debt investments that (i) are held within a business model whose objective is to collect the contractual cash flows and (ii) have contractual cash flows that are solely payments of principal and interest on the principal outstanding are generally measured at amortised cost. All other debt investments and equity investments are measured at fair value. The application of HKFRS 9 might affect the classification and measurement of the Group’s financial assets. The directors of the Company anticipate that the application of the other new and revised standards, amendments or interpretations will have no material impact on the consolidated financial statements.