Interim Report 2013

舜宇光學科技（集團）有限公司 中期報告 2013 35 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2013 截至二零一三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”) and with 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 2013 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2012. 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，截至二零一三年六月三十 日止六個月的簡明綜合財務報表採用的會計 政策及計算方法與編製本集團截至二零一二 年十二月三十一日止年度的年度財務報表所 採納者一致。