Interim Report 2011

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2011 中期報告 36 Notes to Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2011 簡明綜合 財務報表附註 截至二零一一年六月三十日止六個月 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（「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，惟按公允值計量的若干金融工具除外。 除下文所述者外，截至二零一一年六月三 十日止六個月的本簡明綜合財務報表採用 的會計政策及計算方法與編製本公司及其 附屬公司（「本集團」）截至二零一零年十 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，由於本集團收購按公允值 計入損益之金融資產，故期內本集團已採 納以下會計政策。 按公允值計入損益之金融資產 （「按公允值計入損益之金融資產」） 金融資產在初步確認時被指定為按公允值 計入損益之金融資產（不包括這些持作買 賣）如： • 這種認定消除了或大大降低了可能 產生的測定或確認的不一致性；或 • 集團金融資產的組成部分，包括一 組金融資產或金融負債或兩者兼而 有之，在公允值的基礎上進行管理 和業績評價，與本集團的風險管理 記錄或投資策略和公司內部提供的 資訊的相一致；或 • 該合同組成部分含有一種或多種嵌 入式衍生工具，並且香港會計準則 第 39 號許可整個合併合同（資產或 負債）將被指定為在按公允值計入 損益之金融資產。 按公允值計入損益之金融資產按公允值計 算，而因重新計量而產生之公允值變動直 接於所產生期間在損益確認。於損益確認 之收益或虧損淨額不包括金融資產賺取的 任何股息或利息。 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 (“HKAS”) 34, Interim Financial Reporting. 2. PRINCIPAL ACCOUNTING POLICIES The condensed consolidated financial statements have been prepared on the historical cost basis, except for certain financial instruments which are measured at fair values. The accounting policies and methods of computation used in the condensed consolidated financial statements for the six months ended 30 June 2011 are the same as those followed in the preparation of the annual financial statements of the Company and its subsidiaries (collectively referred as the “Group”) for the year ended 31 December 2010, except as described below. In the current interim period, the Group has applied, the following accounting policy since the Group acquired financial asset designated at fair value through profit or loss during this period. Financial assets at fair value through profit or loss (“FVTPL”) Financial assets other than those held for trading may be designed as at FVTPL upon initial recognition if: • such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or • the financial asset forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or • it forms part of a contract containing one or more embedded derivatives, and HKAS 39 permits the entire combined contract (asset or liability) to be designated as at FVTPL. Financial assets at FVTPL are measured at fair value, with changes in fair value arising from remeasurement recognised directly in profit or loss in the period in which they arise. The net gain or loss recognised in profit or loss excludes any dividend or interest earned on the financial assets.