Interim Report 2010

34 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） 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之新規定，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第 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。所有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，採用其他新訂或經修訂 準則、修訂或詮釋對本集團的業績及財務 狀況並無重大影響。 3. 分部資料 按營運分部劃分的分部資料呈報如下： 截至二零一零年六月三十日止六個月 分部間銷售按現行市價入賬。 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 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 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 Segment information by operating segment is presented below: For the six months ended 30 June 2010 Optical Optoelectronic Optical Segment components products instruments total Elimination Consolidated 光學零件 光電產品 光學儀器 分部總額 抵銷 綜合 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) （未經審核） （未經審核） （未經審核） （未經審核） （未經審核） （未經審核） Revenue 收入 External sales 外部銷售 407,366 333,766 92,814 833,946 – 833,946 Inter-segment sales 分部間銷售 44,735 1,393 69 46,197 (46,197) – Total 總額 452,101 335,159 92,883 880,143 (46,197) 833,946 Inter-segment sales are charged at prevailing market rates. Result 業績 Segment profit 分部溢利 55,329 11,475 17,649 84,453 – 84,453 Unallocated expenses 未分配開支 (18,433) Profit before taxation 除稅前溢利 66,020