Interim Report 2007

10 Sunny Optical Technology (Group) Company Limited Interim Report 2007 For the Six Months Ended 30 June 2007 截至二零零七年六月三十日止六個月期間 NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 未經審核簡明綜合財務報表附註 A. BASIS OF PRESENTATION The Company is a limited company incorporated in the Cayman Islands. The Company’s registered office is located at Codan Trust Company (Cayman) Limited, Cricket Square, Hutchins Drive, PO Box 2681 GT, George Town, Grand Cayman, British West Indies and its place of business in Hong Kong is located at Suite 3403, 34th Floor, Two Exchange Square, 8 Connaught Place, Central, Hong Kong. The Company is an investment holding company. Pursuant to a group reorganisation (the “Group Reorganisation”) to rationalise the group structure in preparation for the listing of the Company’s shares on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”), the Company became the ultimate holding company, as set out in “History, Reorganisation and Group Structure” in the prospectus issued by the Company, dated 4 June 2007 (the “Prospectus”). The Group resulting from the Group Reorganisation is regarded as a restructure of enterprises under common control. Accordingly, the unaudited condensed financial statements of the Group have been prepared on the basis as if the Company had always been the holding company of the Group. The condensed consolidated financial statements have been prepared in accordance with the Hong Kong Accounting Standard (the “HKAS”) 34 “Interim Financial Reporting” and with the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on the Stock Exchange (the “Listing Rules”). A. 一般資料 本公司是在開曼群島註冊成立的有限公司。 公司的註冊辦事處位於 British West Indies, Grand Cayman, George Town, PO Box 2681 GT, Hutchins Drive, Cricket Square, Codan Trust Company (Cayman) Limited ，而香港營 業地點位於中環康樂廣場 8 號交易廣場二座 34 樓 3403 室。本公司為投資控股公司。 為整頓本集團架構以籌備在香港聯交所（以 下稱港交所）上市，本集團屬下各公司已進行 重組，據此本公司成為本集團（本公司及其子 公司）的最終控股公司，詳情載於本公司發行 的二零零七年六月四日的售股章程（「售股章 程」）一節－歷史，重組情況和集團架構。控股 公司被看成是在共同控制下的企業的改組， 因此，此集團財務報表以本公司為控股公司 作基礎。 此綜合財務報表是根據香港會計準則 34 號中 的中期報告格式和揭露附件 16 在證交所有價 證券上市的法規（「上市條例」）調整的必要條 件所編製的。