Interim Report 2010

30 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 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2010 簡明綜合 財務表附註 截至二零一零年六月三十日止六個月 1. BASIS OF PRESENTATION The condensed consolidated financial statements have been prepared in accordance with the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited and with Hong Kong Accounting Standard 34 Interim Financial Reporting. 2. PRINCIPAL ACCOUNTING POLICIES The condensed consolidated financial statements have been prepared on the historical cost basis. The accounting policies used in the condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2009 except as described below. In the current interim period, the Group has applied, for the first time, the following new accounting policies since the Group acquired an associate and launched a share award scheme during the period. Investments in associates An associate is an entity over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, investments in associates are carried in the consolidated statement of financial position at cost as adjusted for post- acquisition changes in the Group’s share of the net assets of the associates, less any identified impairment loss. When the Group’s share of losses of an associate equals or exceeds its interest in that associate (which includes any long- term interests that, in substance, form part of the Group’s net investment in the associate), the Group discontinues recognising its share of further losses. An additional share of losses is provided for and a liability is recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of that associate. 1. 編製基準 本簡明綜合財務報表乃根據香港聯合交易 所有限公司證券上市規則附錄 16 的適用披 露規定和香港會計準則第 34 號中期財務報 告而編製。 2. 主要會計政策 本簡明綜合財務報表乃按歷史成本基準編 製。 除下文所述者外，本簡明綜合財務報表採 用的會計政策與編製本集團截至二零零九 年十二月三十一日止年度的年度財務報表 所採納者一致。 於本中期期間，本集團首次採納以下新訂 會計政策，此乃由於本集團期內收購一家 聯營公司及成立了股份獎勵計劃所致。 於聯營公司之投資 聯營公司乃投資者具有重大影響力之實 體，惟既非附屬公司亦非合營企業權益。 重大影響力指參與被投資方財務及營運決 策之權力，而並非對該等政策之控制權或 共同控制權。 聯營公司之業績及資產及負債均採用權益 會計法計入綜合財務報表。根據權益法， 於聯營公司之投資乃按成本值於綜合財務 狀況表扣除任何已識別減值虧損列賬，並 就本集團應佔聯營公司資產淨值之收購後 變動作出調整。如本集團應佔聯營公司之 虧損相等於或超過其於聯營公司之權益 （包括實質上構成本集團於聯營公司淨投資 之任何長期權益），則本集團會終止確認其 應佔之進一步虧損。如本集團已產生法定 或推定責任或代表聯營公司支付款項，則 就額外應佔虧損作出撥備並確認負債。