Interim Report 2012

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2012 中期報告 26 Report on Review of Condensed Consolidated Financial Statements 簡明綜合財務報表審閱報告 TO THE BOARD OF DIRECTORS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands as an exempted company with limited liability) Introduction We have reviewed the condensed consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “Company”) and its subsidiaries set out on pages 28 to 58, which comprises the condensed consolidated statement of financial position as of 30 June 2012 and the related condensed consolidated statement of comprehensive income, statement of changes in equity and statement of cash flows for the six months 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 these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements 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 these condensed consolidated financial statements 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 （於開曼群島註冊成立的獲豁免有限公司） 董事會 序言 我們已審閱載於第 28 至 58 頁的舜宇光學科技（集 團）有限公司（「貴公司」）及其附屬公司的簡明 綜合財務報表，其中包括於二零一二年六月三十 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。香港聯合交易所有 限公司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」）。　貴公司董事須對根據香港會計準則第 34 號編製及呈列該等簡明綜合財務報表負責。 我們的責任乃根據審閱對該等簡明綜合財務報表 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。我們不會 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 我們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。審閱該等簡明綜合財務報表包 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，故不能令我 們保證我們將知悉於審核中可能發現的所有重大 事項。因此，我們不會發表審核意見。