Interim Report 2013

Sunny Optical Technology (Group) Company Limited Interim Report 2013 38 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) HKFRS 13 Fair Value Measurement The Group has applied HKFRS 13 for the first time in the current interim period. HKFRS 13 establishes a single source of guidance for, and disclosures about, fair value measurements, and replaces those requirements previously included in various HKFRSs. Consequential amendments have been made to HKAS 34 to require certain disclosures to be made in the interim condensed consolidated financial statements. The scope of HKFRS 13 is broad, and applies to both financial instrument items and non-financial instrument items for which other HKFRSs require or permit fair value measurements and disclosures about fair value measurements, subject to a few exceptions. HKFRS 13 contains a new definition for ‘fair value’ and defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal (or most advantageous) market at the measurement date under current market conditions. Fair value under HKFRS 13 is an exit price regardless of whether that price is directly observable or estimated using another valuation technique. Also, HKFRS 13 includes extensive disclosure requirements. The application of HKFRS 13 has had no material impact on the fair value measurement of the Group’s financial instrument items. Except as described above, the application of the other new or revised HKFRSs in the current interim period has had no material effect on the amounts reported and/or disclosures set out in these condensed consolidated financial statements. 2. 主要會計政策（續） 香港財務報告準則第 13 號「 公允值計量 」 本集團已於本中期期間首次採納香港財務報 告準則第 13 號。香港財務報告準則第 13 號設 立有關公允值計量的披露的單一指引，並取 代過往包含於各香港財務報告準則的規定。 香港會計準則第 34 號作出的相應修訂規定於 中期簡明綜合財務報表作出若干披露。 香港財務報告準則第 13 號的範圍廣泛，並 應用於其他香港財務報告準則規定或允許公 允值計量及有關公允值計量披露的金融工具 項目及非金融工具項目，惟少數特殊情況除 外。香港財務報告準則第 13 號載列「公允值」 的新定義，將公允值界定為在現時市況下於 計量日期在一個主要（或最有利的）市場按有 秩交易出售一項資產將收取的價格或轉讓負 債時將支付的價格。根據香港財務報告準則 第 13 號，不論該價格是否直接可觀察或使用 另一項估值方法作出估計，公允值為平倉價 格。此外，香港財務報告準則第 13 號載有更 廣泛的披露規定。 香港財務報告準則第 13 號的應用並無對本集 團金融工具項目的公允值計量造成重大影響。 除上文所述者外，本中期期間應用其他新訂 或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╱或所載的披露 並無重大影響。