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 34 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2012 簡明綜合 財務報表附註 截至二零一二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 Hong Kong Accounting Standard 34 (“HKAS 34”) Interim Financial Reporting issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) as well as the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited. 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, as appropriate. Except as described below, the accounting policies and methods of computation used in the condensed consolidated financial statements for the six months ended 30 June 2012 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 2011. In the current interim period, the Group has applied, for the first time, certain amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) issued by HKICPA that are mandatorily effective for the current interim period. The application of the amendments to HKFRSs in the current interim period has had no material effect on the amounts reported in these condensed consolidated financial statements and/or disclosures set out in these condensed consolidated financial statements. 1. 編製基準 本簡明綜合財務報表乃根據香港會計師公 會（「香港會計師公會」）頒佈的香港會計 準則第 34 號（「香港會計準則第 34 號」）「中 期財務報告」及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 （倘適用）。 除下文所述者外，截至二零一二年六月三 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」）截至二零一一年十 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，本集團首次採納由香港會 計師公會頒佈並於本中期期間強制生效的 香港財務報告準則（「香港財務報告準則」） 的若干修訂本。 本中期期間應用香港財務報告準則修訂本 對於該等簡明綜合財務報表所呈報的金額 及╱或該等簡明綜合財務報表所載的披露 並無重大影響。