Interim Report 2014

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2014 截至二零一四年六月三十日止六個月 舜宇光學科技（集團）有限公司 中期報告 2014 p39 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of new or revised HKFRSs In the current interim period, the Group has applied, for the first time, the following new interpretation and amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the HKICPA that are relevant for the preparation of the Group’s condensed consolidated financial statements. Amendments to HKFRS 10,  HKFRS 12 and HKAS 27 Investment Entities Amendments to HKAS 32 Offsetting Financial Assets and  Financial Liabilities Amendments to HKAS 36 Recoverable Amount Disclosures  for Non-Financial Assets Amendments to HKAS 39 Novation of Derivatives and  Continuation of Hedge  Accounting HK(IFRIC) – Int 21 Levies The app l i ca t i on o f t he above new i n t e r p re t a t i on and amendments to 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. 2. 主要會計政策（續） 應用新訂或經修訂香港財務報告準則 於本中期期間，於本中期期間，本集團首次 採納由香港會計師公會頒佈且與編製本集團 的簡明綜合財務報表相關的香港財務報告準 則（「香港財務報告準則」）的以下新訂詮釋及 修訂。 香港財務報告準則 　第 10 號、第 12 號及 　香港會計準則 　第 27 號（修訂本） 投資實體 香港會計準則 　第 32 號（修訂本） 抵銷金融資產及 　金融負債 香港會計準則 　第 36 號（修訂本） 非金融資產之 　可收回金額披露 香港會計準則 　第 39 號（修訂本） 衍生工具之更替及 　對沖會計法之 　延續 香港（國際財務報告 　詮釋委員會）－ 　詮釋第 21 號 徵費 本中期期間應用香港財務報告準則的上述新 訂詮釋及修訂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。