Interim Report 2013

舜宇光學科技（集團）有限公司 中期報告 2013 37 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2013 截至二零一三年六月三十日止六個月 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Amendments to HKAS 1 Presentation of Items of Other Comprehensive Income The amendments to HKAS 1 introduce new terminology f o r s t a t emen t o f comp rehens i ve i ncome and i ncome statement. Under the amendments to HKAS 1, a statement of comprehensive income is renamed as a statement of profit or loss and other comprehensive income and an income statement is renamed as a statement of profit or loss. The amendments to HKAS 1 retain the option to present profit or loss and other comprehensive income in either a single statement or in two separate but consecutive statements. However, the amendments to HKAS 1 require additional disclosures to be made in the other comprehensive section such that items of other comprehensive income are grouped into two categories: (a) items that will not be reclassified subsequently to profit or loss; and (b) items that may be reclassified subsequently to profit or loss when specific conditions are met. Income tax on items of other comprehensive income is required to be allocated on the same basis – the amendments do not change the existing option to present items of other comprehensive income either before tax or net of tax. The amendments have been applied retrospectively, and hence the presentation of items of other comprehensive income has been modified to reflect the changes. Other than the above mentioned presentation changes, the application of the amendments to HKAS 1 has not resulted in any impact on profit or loss, other comprehensive loss, and total comprehensive income. 2. 主要會計政策（續） 香港會計準則第 1 號（修訂本）「 其他全面收益 項目呈列 」 香港會計準則第 1 號（修訂本）為全面收益 表及收益表引入新的術語。根據香港會計準 則第 1 號（修訂本），全面收益表更名為損益 及其他全面收益表，而收益表則更名為損益 表。香港會計準則第 1 號（修訂本）保留以單 一報表或兩份獨立但連續報表呈列損益及其 他全面收益的選擇權。 然而，香港會計準則第 1 號（修訂本）要求在 其他全面收益一節內作出額外披露，將其他 全面收益項目可劃分為兩類： (a) 其後不會重 新分類至損益的項目；及 (b) 於符合特定條 件時，其後可重新分類至損益的項目。其他 全面收益項目的所得稅須按相同基準予以分 配，修訂本並無變動按除稅前或除稅後呈列 其他全面收益項目的現有選擇權。該等修訂 已追溯應用，故其他全面收益項目的呈列方 式已作出修改以反映該等改變。 除上文所述的呈列方式變動外，應用香港會 計準則第 1 號（修訂本）對損益、其他全面虧 損及全面收益總額並無產生任何影響。