Interim Report 2014

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2014 截至二零一四年六月三十日止六個月 Sunny Optical Technology (Group) Company Limited Interim Report 2014 p38 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 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 2014 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2013. Financial instruments Available-for-sale financial assets Available-for-sale investments are non-derivatives that are either designated as available-for-sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments and (c) financial assets at fair value through profit or loss (“FVTPL”). Available-for-sale equity investments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured and derivatives that are linked to and must be settled by delivery of such unquoted equity investments are measured at cost less any identified impairment losses at the end of each reporting period. Dividends on available-for-sale equity instruments are recognised in profit or loss when the Group’s right to receive the dividends is established. 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，截至二零一四年六月三十 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二零一三 年十二月三十一日止年度的年度財務報表所 採納者一致。 金融工具 可供出售金融資產 可供出售投資即指定為可供出售或不屬於 (a) 貸款及應收款項、 (b) 持至到期投資及 (c) 按公 允值計入損益（「按公允值計入損益」）的金融 資產的非衍生工具。 於活躍市場上並無市場報價且公允值無法可 靠計量的可供出售股權投資以及與該等無報 價股權投資掛鉤及須通過交付該等股本投資 結付的衍生工具於各報告期末按成本減任何 已識別減值虧損計量。 可供出售股本工具的股息於本集團確立收取 股息的權利時於損益內確認。