Interim Report 2012

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2012 中期報告 35 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2012 簡明綜合 財務報表附註 截至二零一二年六月三十日止六個月 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 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 2011 were authorised for issuance and are not yet effective: Amendments to HKFRSs Annual Improvements to HKFRSs  2009-2011 Cycle 1 Amendments to HKFRS 10,  HKFRS 11 and HKFRS 12 Consolidated Financial Statements,  Joint Arrangements and Disclosure  of Interests in Other Entities:  Transition Guidance 1 1 Effective for annual periods beginning on or after 1 January 2013 The Directors of the Company have not performed a detailed analysis of the impact of the application of these amendments to HKFRSs and hence have not yet quantified the extent of the impact on the financial statement. 2. 主要會計政策（續） 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。在截至二零一一年十 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： 香港財務報告準則修訂本 二零零九年至二零一一年週期的 香港財務報告準則的年度改進 1 香港財務報告準則 第 10 號、第 11 號及 第 12 號（修訂本） 綜合財務報表、共同安排及 披露於其他實體的權益： 過渡性指引 1 1 於二零一三年一月一日或之後開始的年 度期間生效 本公司董事並無對應用該等香港財務報告 準則修訂本的影響進行詳盡分析，故尚未 量化對財務報表的影響程度。