Interim Report 2010

23 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2010 中期報告 Report on Review of Interim Financial Information 中期財務資料審閱報告 TO THE BOARD OF DIRECTORS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED 舜宇光學科技（集團）有限公司 (incorporated in the Cayman Islands as an exempted company with limited liability) Introduction We have reviewed the interim financial information set out on pages 26 to 46, which comprises the condensed consolidated statement of financial position of Sunny Optical Technology (Group) Company Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 30 June 2010 and the related condensed consolidated statement of comprehensive income, statement of changes in equity and statement of cash flows for the six-month period then ended and certain explanatory notes. The Main Board Listing Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). The directors of the Company are responsible for the preparation and presentation of this interim financial information in accordance with HKAS 34. Our responsibility is to express a conclusion on this interim financial information based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Scope of Review We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the HKICPA. A review of interim financial information consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly we do not express an audit opinion. 致：舜宇光學科技（集團）有限公司 董事會 （於開曼群島註冊成立的獲豁免有限公司） 序言 本核數師已審閱載於第 26 至 46 頁的中期財務資 料，其中包括舜宇光學科技（集團）有限公司 （「本公司」）及其附屬公司（統稱「本集團」）於 二零一零年六月三十日的簡明綜合財務狀況表與 截至該日止六個月期間的相關簡明綜合全面收益 表、權益變動表及現金流量報表及若干說明附 註。香港聯交所主板證券上市規則規定，就中期 財務資料編製的報告須符合其中有關條文以及香 港會計師公會（「香港會計師公會」）頒佈的香港會 計準則第 34 號「中期財務報告」（「香港會計準則第 34 號」）。本公司董事須對根據香港會計準則第 34 號編製及呈列該中期財務資料負責。本核數師的 責任乃根據審閱對該中期財務資料作出結論，並 按照委聘的協定條款僅向作為實體的　閣下報告 結論，且並無其他目的。本核數師不會就本報告 的內容向任何其他人士負上或承擔任何責任。 審閱範圍 本核數師已根據香港會計師公會頒佈的香港審閱 委聘準則第 2410 號「由實體獨立核數師審閱中期 財務資料」進行審閱。審閱中期財務資料包括主 要向負責財務和會計事務的人員作出查詢，並應 用分析性和其他審閱程序。審閱範圍遠少於根據 香港核數準則進行審核的範圍，故不能令本核數 師保證本核數師將知悉於審核中可能發現的所有 重大事項。因此，本核數師不會發表審核意見。