Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 89 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 1. GENERAL The Company was incorporated in the Cayman Islands on 21 September 2006 as an exempted company under the Companies Law Chapter 21 (Law 3 of 1961 as consolidated and revised) of the Cayman Islands and its shares have been listed on the Stock Exchange of Hong Kong Limited with effect from 15 June 2007. Its ultimate holding and parent company is Sun Xu Limited, a private limited company incorporated in the British Virgin Islands. The address of the 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 is located at Nos. 66-68, Shunyu Road, Yuyao, Zhejiang Province, PRC. The consolidated financial statements are presented in Renminbi (“RMB”), which is also the functional currency of the Company. 2. APPLICATION OF NEW AND REVISED HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRS s ”) In the current year, the Group has applied the following new and revised Standards, Amendments and Interpretations (“new and revised HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). HKAS 1 (Revised 2007) Presentation of Financial Statements HKAS 23 (Revised 2007) Borrowing Costs HKAS 32 & 1  (Amendments) Puttable Financial Instruments and  Obligations Arising on Liquidation HKFRS 1 & HKAS 27  (Amendments) Cost of an Investment in a Subsidiary,  Jointly Controlled Entity or Associate HKFRS 2 (Amendment) Vesting Conditions and Cancellations HKFRS 7 (Amendment) Improving Disclosures about Financial  Instruments HKFRS 8 Operating Segments HK(IFRIC) – Int 9 &  HKAS 39 (Amendments) Embedded Derivatives HK(IFRIC) – Int 13 Customer Loyalty Programmes HK(IFRIC) – Int 15 Agreements for the Construction of  Real Estate 1. 概況 本公司於二零零六年九月二十一日在開曼群 島根據開曼群島公司法第 21 章（一九六一年 第三條法例，經綜合及修訂）註冊成立為獲 豁免公司，其股份自二零零七年六月十五日 起在香港聯合交易所有限公司上市，最終控 股及母公司為一間於英屬處女群島註冊成 立的私人有限公司舜旭有限公司。註冊辦 事處位於 Codan Trust Company (Cayman) Limited, Cricket Square, Hutchins Drive, PO Box 2681 GT, George Town, Grand Cayman, British West Indies ，而營業地點位 於中國浙江省餘姚市舜宇路 66-68 號。 綜合財務報表以人民幣呈列（「人民幣」），人 民幣亦為本公司的功能貨幣。 2. 採納新訂及經修訂香港財務 報告準則（「香港財務報告準 則」） 於本年度，本集團應用以下由香港會計師公 會（「香港會計師公會」）頒佈的新訂及經修訂 準則、修訂及詮釋（「新訂及經修訂香港財務 報告準則」）。 香港會計準則第 1 號 　（二零零七年經修訂） 呈列財務報表 香港會計準則第 23 號 　（二零零七年經修訂） 借貸成本 香港會計準則第 32 及 1 號（修訂） 可沽售金融工具及 　清盤時產生之責任 香港財務報告準則 　第 1 號及香港會計準則 　第 27 號（修訂） 於附屬公司、共同 　控制實體或聯營 　公司投資之成本 香港財務報告準則 　第 2 號（修訂） 歸屬條件及註銷 香港財務報告準則 　第 7 號（修訂） 金融工具之改進披露 香港財務報告準則第 8 號 營運分部 香港（國際財務報告 　詮釋委員會） 　－詮釋第 9 號及 　香港會計準則 　第 39 號（修訂） 嵌入式衍生工具 香港（國際財務報告 　詮釋委員會） 　－詮釋第 13 號 客戶忠誠度計劃 香港（國際財務報告 　詮釋委員會） 　－詮釋第 15 號 房地產建築協議