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 38 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（續） 已頒佈但尚未生效的香港財務報告準則： 本集團尚未提早採納已頒佈但尚未生效的 新訂或經修訂準則。在截至二零一零年十 二月三十一日止年度的綜合財務報表獲授 權刊發日期之後，下列新訂或經修訂準則 已頒佈但尚未生效： 香港財務報告準則 　第 10 號 綜合財務報表 2 香港財務報告準則 　第 11 號 共同安排 2 香港財務報告準則 　第 12 號 披露於其他 實體的權益 2 香港財務報告準則 　第 13 號 公允值計量 2 香港財務報告準則第 27 號 （於二零一一年經修訂） 獨立財務報表 2 香港財務報告準則第 28 號 （於二零一一年經修訂） 於聯營公司及 合資企業的投資 2 香港會計準則第 1 號 （修訂本） 其他全面收益 項目呈列 1 香港會計準則第 19 號 （於二零一一年經修訂） 僱員福利 2 1 於二零一二年七月一日開始或之後的年 度期間生效 2 於二零一三年一月一日開始或之後的年 度期間生效 本公司董事預計，採用該等新訂或經修訂 準則及詮釋將不會對本集團的業績及財務 狀況造成重大影響。 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Ap p l i c a t i o n o f n ew a n d r e v i s e d HK FRS (Continued) HKFRSs issued but not yet effective: The Group has not early applied new or revised standards that have been issued but are not yet effective. The following new or revised standards have been issued after the date the consolidated financial statements for the year ended 31 December 2010 were authorised for issuance and are not yet effective: HKFRS 10 Consolidated Financial Statement 2 HKFRS 11 Joint Arrangements 2 HKFRS 12 Disclosures of Interests in  Other Entities 2 HKFRS 13 Fair Value Measurement 2 HKFRS 27  (as revised in 2011) Separate Financial Statement 2 HKFRS 28  (as revised in 2011) Investment in Associates and  Joint Ventures 2 HKAS 1 (Amendments) Presentation of Items of  Other Comprehensive Income 1 HKAS 19  (as revised in 2011) Employee Benefits 2 1 Effective for annual periods beginning on or after 1 July 2012 2 Effective for annual periods beginning on or after 1 January 2013 The directors of the Company anticipated that the application of these new or revised standards and interpretations will have no material impact on the results and the financial position of the Group.