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 94 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 3. 主要會計政策 綜合財務報表按歷史成本基準編製，惟按公 允值計算的若干金融工具除外，詳情見下文 所述會計政策。 綜合財務報表乃根據香港會計師公會頒佈之 香港財務報告準則編製。此外，綜合財務報 表載列香港聯合交易所有限公司上市規則及 香港公司條例規定之適用披露資料。 綜合基準 綜合財務報表包括本公司及本公司所控制公 司（附屬公司）的財務報表。當本公司有權管 理一家公司的財務及經營政策以取得其業務 利益時，則視為擁有該公司的控制權。 年內收購或出售之附屬公司的業績自收購生 效當日起或直至出售生效當日（如適用）計入 綜合全面收益表。 附屬公司之財務報表會於需要的情況下作出 調整，以使其會計政策與本集團其他成員公 司所採用者一致。 所有集團內公司間交易、結餘、收入及開支 於綜合賬目時對銷。 綜合附屬公司資產淨值中的少數股東權益與 本集團所佔權益分開呈列。資產淨值中的少 數股東權益包括於原業務合併日期的該等權 益數額，以及自合併日期以來少數股東應佔 股權變動。少數股東所佔虧損超逾所佔附屬 公司權益的差額撥至本集團所佔權益，惟少 數股東須承擔具約束力責任及可作額外投資 彌補虧損的數額除外。 3. SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments which are measured at fair value, as explained in the accounting policies set out below. The consolidated financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards issued by the HKICPA. In addition, the consolidated financial statements include applicable disclosures required by the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited and by the Hong Kong Companies Ordinance. Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries). Control is achieved where the Company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The results of subsidiaries acquired or disposed of during the year are included in the consolidated statement of comprehensive income from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by other members of the Group. All intra-group transactions, balances, income and expenses are eliminated on consolidation. Minority interests in the net assets of consolidated subsidiaries are presented separately from the Group’s equity therein. Minority interests in the net assets consist of the amount of those interests at the date of the original business combination and the minority’s share of changes in equity since the date of the combination. Losses applicable to the minority in excess of the minority’s interest in the subsidiary’s equity are allocated against the interests of the Group except to the extent that the minority has a binding obligation and is able to make an additional investment to cover the losses.