Amendments to standards which are effective in 2014 and adopted by the Group
HKICPA has issued some amendments to standards which are mandatory and adopted by the Group for
the accounting periods on or after 1 January 2014. The adoption of those amendments does not have any
significant impact to the Group’s results for the year ended 31 December 2014 and the Group’s financial
position as at 31 December 2014.