Interim Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 8 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2009 簡明綜合 財務報表附註 截至二零零九年六月三十日止六個月 2. 主要會計政策（續） 本集團並無提早採用該等已頒佈但尚未生 效的新訂及經修訂準則、修改或詮釋。採 納香港財務報告準則第 3 號（二零零八年經 修訂）可能影響收購日期為二零零九年七 月一日或之後開始之首個年度報告期間開 始時或開始後之業務合併之會計處理。香 港會計準則第 27 號（二零零八年經修訂） 將影響本集團於附屬公司之擁有權權益變 動（不會導致喪失對附屬公司的控制）之會 計處理。不會導致喪失對附屬公司的控制 的本集團擁有權權益變動將按股本交易列 賬。本公司董事預計採用其他新訂及經修 訂準則、修改或詮釋將不會對本集團之業 績或財務狀況構成重大影響。 3. 分部資料 本集團已採納自二零零九年一月一日起 生效的香港財務報告準則第 8 號「 經營分 部 」。香港財務報告準則第 8 號要求以本集 團的主要營運決策者在決定分部資源分配 及其表現評估上所定期審閱不同部門之內 部報告作為分辨經營分部的基準。相反， 已被取代的準則﹙香港會計準則第 14 號 「分部報告」﹚則要求實體以「內部財務報 告機制向主要管理層人員呈報」僅作為分 辨該等分部的起點，採用風險和回報方式 分辨兩組分部﹙業務分部及地區分部﹚。 過往，本集團的主要報告形式為業務分 部。相較根據香港會計準則第 14 號確定的 主要報告分部，應用香港財務報告準則第 8 號並無導致本集團的報告分部需重新指 定。採納香港財務報告準則第 8 號亦不會 改變計量分部損益的基準。 2. SIGNIFICANT ACCOUNTING POLICIES (Continued) The Group has not early applied new and revised standards, amendments or interpretations that have been issued but are not yet effective. The adoption of HKFRS 3 (Revised 2008) may affect the Group’s accounting for business combinations for which the acquisition dates are on or after the beginning of the first annual reporting period beginning on or after 1 July 2009. HKAS 27 (Revised 2008) will affect the accounting treatment for changes in the Group’s ownership interest in a subsidiary that do not result in loss of control of the subsidiary. Changes in the Group’s ownership interest that do not result in loss of control of the subsidiary will be accounted for as equity transactions. The directors of the Company anticipate that the application of other new and revised standards, amendments or interpretations will have no material impact on the results and the financial position of the Group. 3. SEGMENT INFORMATION The Group has adopted HKFRS 8 “ Operating Segments ” with effect from 1 January 2009. HKFRS 8 requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segment and to assess its performance. In contrast, the predecessor Standard (HKAS 14 “Segment Reporting”) required an entity to identify two sets of segments (business and geographical), using a risks and returns approach, with the entity’s “system of internal financial reporting to key management personnel” serving only as the starting point for the identification of such segments. In the past, the Group’s primary reporting format was business segments. The application of HKFRS 8 has not resulted in a redesignation of the Group’s reportable segments as compared with the primary reportable segments determined in accordance with HKAS 14. Nor has the adoption of HKFRS 8 changed the basis of measurement of segment profit or loss.