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NOTES TO THE FINANCIAL STATEMENTS 31 March 2010 2.2 CHANGES IN ACCOUNTING POLICY AND DISCLOSURES (continued) HKAS 1 (Revised) introduces changes in the presentation and disclosures of financial statements. The revised standard separates owner and non-owner changes in equity. The statement of changes in equity includes only details of transactions with owners, with all non-owner changes in equity presented as a single line. In addition, this standard introduces the statement of comprehensive income, with all items of income and expense recognised in profit or loss, together with all other items of recognised income and expense recognised directly in equity, either in one single statement, or in two linked statements. The Group has elected to present two statements. HKFRS 8, which replaces HKAS 14 Segment Reporting, specifies how an entity should report information about its operating segments, based on information about the components of the entity that is available to the chief operating decision maker for the purposes of allocating resources to the segments and assessing their performance. The standard also requires the disclosure of information about the products and services provided by the segments, the geographical areas in which the Group operates, and revenue from the Group’s major customers. The Group concluded that the operating segments determined in accordance with HKFRS 8 are the same as the business segments previously identified under HKAS 14. 2.2 1 8 14 8 14 TEXWINCA HOLDINGS LIMITED ANNUAL REPORT 2010 49
NOTES TO THE FINANCIAL STATEMENTS 31 March 2010 TEXWINCA HOLDINGS LIMITED ANNUAL REPORT 2010 2.3 ISSUED BUT NOT YET EFFECTIVE HONG KONG FINANCIAL REPORTING STANDARDS The Group has not applied the following new and revised HKFRSs, that have been issued but are not yet effective, in these financial statements. HKFRS 1 (Revised) HKFRS 1 Amendments HKFRS 1 Amendment First-time Adoption of Hong Kong Financial Reporting Standards 1 Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters 2 Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclosures for the First-time Adopters 4 HKFRS 2 Amendments Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions 2 HKFRS 3 (Revised) Business Combinations 1 HKFRS 9 Financial Instruments 6 HKAS 24 (Revised) Related Party Disclosures 5 HKAS 27 (Revised) HKAS 32 Amendment HKAS 39 Amendment HK(IFRIC)-Int 14 Amendments Consolidated and Separate Financial Statements 1 Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues 3 Amendment to HKAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items 1 Amendments to HK(IFRIC)-Int 14 Prepayments of a Minimum Funding Requirement 5 2.3 1 1 1 2 3 9 1 1 2 1 7 4 2 2 1 6 24 5 27 32 39 14 1 32 3 39 1 14 5 50
Page 2 and 3: CONTENTS 02 Corporate Information
Page 4 and 5: CORPORATE INFORMATION HEAD OFFICE
Page 6 and 7: FINANCIAL AND OPERATIONAL HIGHLIGHT
Page 8 and 9: MANAGEMENT’S DISCUSSION AND ANALY
Page 14 and 15: REPORT OF THE DIRECTORS The board
Page 16 and 17: REPORT OF THE DIRECTORS SHARE CAPI
Page 18 and 19: REPORT OF THE DIRECTORS BIOGRAPHIC
Page 20 and 21: REPORT OF THE DIRECTORS DIRECTORS
Page 22 and 23: REPORT OF THE DIRECTORS SHARE OPTI
Page 24 and 25: REPORT OF THE DIRECTORS SHARE OPTI
Page 26 and 27: REPORT OF THE DIRECTORS SUBSTANTIA
Page 28 and 29: REPORT OF THE DIRECTORS CONTINUING
Page 30 and 31: CORPORATE GOVERNANCE REPORT INDEPE
Page 32 and 33: CORPORATE GOVERNANCE REPORT NOMINA
Page 34 and 35: CORPORATE GOVERNANCE REPORT INVEST
Page 36 and 37: INDEPENDENT AUDITORS’ REPORT An
Page 38 and 39: CONSOLIDATED STATEMENT OF COMPREHEN
Page 40 and 41: CONSOLIDATED STATEMENT OF FINANCIAL
Page 42 and 43: CONSOLIDATED STATEMENT OF CHANGES I
Page 44 and 45: CONSOLIDATED STATEMENT OF CASH FLOW
Page 46 and 47: COMPANY STATEMENT OF FINANCIAL POSI
Page 48 and 49: NOTES TO THE FINANCIAL STATEMENTS
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