Interim Report 2015

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2015 截至二零一五年六月三十日止六個月 40 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2015 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. The Group has not early adopted the amendments to Appendix 16 issued by the Stock Exchange of Hong Kong Limited in early 2015 that are effective for accounting period ending on or after 31 December 2015. 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 2015 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2014. Application of new or revised HKFRSs In the current interim period, the Group has applied, for the first time, the following new amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the HKICPA that are relevant for the preparation of the Group’s condensed consolidated financial statements. Amendments to HKAS 19 Defined Benefit Plans:  Employee Contributions Amendments to HKFRSs Annual Improvements to  HKFRSs 2010 – 2012 Cycle Amendments to HKFRSs Annual Improvements to  HKFRSs 2011 – 2013 Cycle The Directors anticipate that the application of the above new 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。本集團並無 提前採納香港聯合交易所有限公司於二零一 五年初所頒佈就截至二零一五年十二月三十 一日止會計期間或之後生效之附錄 16 之修訂。 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，惟按公允值計量若干的金融工具則除外 （倘適用）。 除下文所述者外，截至二零一五年六月三十 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二零一四 年十二月三十一日止年度的年度財務報表所 採納者一致。 應用新訂或經修訂香港財務報告準則 於本中期期間，本集團首次採納由香港會計 師公會頒佈且與編製本集團的簡明綜合財務 報表相關的香港財務報告準則（「香港財務報 告準則」）的以下新訂詮釋及修訂。 香港會計準則第 19 號（修訂本） 界定福利計劃：僱員供款 香港財務報告準則（修訂本） 二零一零年至二零一二年 週期的香港財務報告 準則的年度改進 香港財務報告準則（修訂本） 二零一一年至二零一三年 週期的香港財務報告 準則的年度改進 董事預計於本中期期間應用香港財務報告準 則的上述新修訂對於該等簡明綜合財務報表 所呈報的金額及╱或所載的披露並無重大影 響。