Interim Report 2011

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2011 中期報告 37 Notes to Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2011 簡明綜合 財務報表附註 截至二零一一年六月三十日止六個月 2. 主要會計政策（續） 應用新訂及經修訂香港財務報告準 則 於本中期期間，本集團首次採納香港會計 師公會（「香港會計師公會」）頒佈的以下 新訂或經修訂準則及詮釋（「新訂及經修訂 香港財務報告準則」）： • 於二零一零年頒佈的香港財務報告 準則之改進 • 香港會計準則第 24 號（於二零零九 年經修訂） 關聯方披露 • 香港會計準則第 32 號（修訂本） 供 股分類 • 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 • 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 本中期期間採納上述新訂及經修訂香港財 務報告準則對於該等簡明綜合財務報表所 呈報的金額及╱或該等簡明綜合財務報表 所載的披露並無重大影響。 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of new and revised HKFRS In the current interim period, the Group has applied, for the first time, the following new or revised standards and interpretations (“new or revised HKFRS’’) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA’’): • Improvements to HKFRSs issued in 2010 • HKAS 24 (as revised in 2009) Related Party Disclosure • Amendment to HKAS 32 Classification of Rights Issues • Amendments to HK(IFRIC) – Int 14 Prepayments of a Minimum Funding requirement • HK (IFRIS) – Int 19 Extinguishing Financial Liabilities with Equity Instruments The application of above new and revised HKFRSs in the current interim period has had no material effect on the amounts reported in these condensed consolidated financial statements and/or disclosures set out in these condensed consolidated financial statements.