Interim Report 2010

33 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）本集團未來期間的業績將會因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）及因此對其他香港財務報告準則之修訂之交易而受到影響。應用其他新訂及經修訂香港財務報告準則對本集團當前或過往會計期間的簡明綜合財務報表概無任何影響。本集團尚未提早應用以下已頒佈但尚未生效之新訂及經修訂準則、修訂或詮釋。香港財務報告準則　（修訂本）二零一零年香港財務報告準則　之改進 1 香港會計準則第 24 號　（經修訂）關聯方披露 4 香港會計準則第 32 號　（修訂本）供股分類 2 香港財務報告準則第 1 號　（修訂本）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 3 香港財務報告準則第 9 號金融工具 5 香港（國際財務報告詮釋委會）－詮釋第 14 號（修訂本）最低資金規定之預付款 4 香港（國際財務報告詮釋委會）－詮釋第 19 號以權益工具抵銷金融負債 3 1 於二零一零年七月一日及二零一一年一月一日（倘適用）或之後開始之年度期間生效 2 於二零一零年二月一日或之後開始之年度期間生效 3 於二零一零年七月一日或之後開始之年度期間生效 4 於二零一一年一月一日或之後開始之年度期間生效 5 於二零一三年一月一日或之後開始之年度期間生效 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Results of the Group in future periods may be affected by future transactions for which HKFRS 3 (Revised), HKAS 27 (Revised) and the consequential amendments to the other HKFRSs are applicable. The application of the other new and revised HKFRSs had no impact on the condensed consolidated financial statements of the Group for the current or prior accounting periods. The Group has not early applied the following new and revised standards, amendments or interpretation that have been issued but are not yet effective: HKFRSs (Amendments) Improvements to HKFRSs 2010 1 HKAS 24 (Revised) Related Party Disclosures 4 HKAS 32 (Amendment) Classification of Rights Issues 2 HKFRS 1 (Amendment) Limited Exemption from Comparative HKFRS 7 Disclosures for First-time Adopters 3 HKFRS 9 Financial Instruments 5 HK(IFRIC)-Int 14 (Amendment) Prepayments of a Minimum Funding Requirement 4 HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments 3 1 Effective for annual periods beginning on or after 1 July 2010 and 1 January 2011, as appropriate 2 Effective for annual periods beginning on or after 1 February 2010 3 Effective for annual periods beginning on or after 1 July 2010 4 Effective for annual periods beginning on or after 1 January 2011 5 Effective for annual periods beginning on or after 1 January 2013