Interim Report 2010

32 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2010 中期報告 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2010 簡明綜合 財務表附註 截至二零一零年六月三十日止六個月 2. 主要會計政策（續） 此外，於本中期期間，本集團首次應用以 下由香港會計師公會（「香港會計師公會」） 頒佈的經修訂準則、修訂及詮釋（「新訂或 經修訂香港財務報告準則」）。 香港財務報告準則 （修訂本） 對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 準則改進之一部份） 香港財務報告準則 （修訂本） 對二零零九年香港財務報告準則 的改進 香港會計準則第 27 號 （經修訂） 綜合及單獨財務報表 香港會計準則第 39 號 （修訂本） 合資格對沖項目 香港財務報告準則第 1 號 （修訂本） 首次採納者的額外豁免 香港財務報告準則第 2 號 （修訂本） 集團以現金結算之股份付款交易 香港財務報告準則第 3 號 （經修訂） 業務合併 香港（國際財務報告詮釋 委員會）－詮釋第 17 號 向擁有人分派非現金資產 本集團對收購日期為二零一零年一月一日 或以後期間的業務合併採用香港財務報告 準則第 3 號（經修訂）業務合併。香港會計 準則第 27 號（經修訂）綜合及單獨財務報 表的規定涉及對二零一零年一月一日或以 後期間本集團取得控制權或喪失控制權後 於附屬公司所有權權益變動的會計處理。 由於本中期期間並無適用香港財務報告準 則第 3 號（經修訂）及香港會計準則第 27 號 （經修訂）的交易，因此應用香港財務報告 準則第 3 號（經修訂）及香港會計準則第 27 號（經修訂）及因此對其他香港財務報告準 則之修訂對本集團當前或過往會計期間的 簡明綜合財務報表概無影響。 2. PRINCIPAL ACCOUNTING POLICIES (Continued) In addition, in the current interim period, the Group has applied, for the first time, the following revised standards, amendments and interpretation (“new or revised HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). HKFRSs  (Amendments) Amendment to HKFRS 5 as part  of Improvements  to HKFRSs 2008 HKFRSs  (Amendments) Improvements to HKFRSs 2009 HKAS 27 (Revised) Consolidated and Separate Financial  Statements HKAS 39  (Amendment) Eligible Hedged Items HKFRS 1  (Amendment) Additional Exemptions for First-time  Adopters HKFRS 2  (Amendment) Group Cash-settled Share-based  Payment Transactions HKFRS 3 (Revised) Business Combinations HK(IFRIC)-Int 17 Distributions of Non-cash Assets  to Owners T h e G r o u p a p p l i e s HKFRS 3 ( Re v i s e d ) Bu s i n e s s Combinations prospectively to business combinations for which the acquisition date is on or after 1 January 2010. The requirements in HKAS 27 (Revised) Consolidated and Separate Financial Statements in relation to accounting for changes in ownership interests in a subsidiary after control is obtained and for loss of control of a subsidiary are also applied prospectively by the Group on or after 1 January 2010. As there was no transaction during the current interim period in which HKFRS 3 (Revised) and HKAS 27 (Revised) are applicable, the application of HKFRS 3 (Revised), HKAS 27 (Revised) and the consequential amendments to other HKFRSs had no impact on the condensed consolidated financial statements of the Group for the current or prior accounting periods.