Interim Report 2016

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2016 44 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2016 截至二零一六年六月三十日止六個月 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，截至二零一六年六月三十 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二零一五 年十二月三十一日止年度的年度財務報表所 採納者一致。 應用香港財務報告準則（「香港財務報告 準則」）修訂本 於本中期期間，本集團首次應用由香港會計 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的以下新修訂 本。 香港會計準則第 1 號（修訂本） 披露動議 香港會計準則第 16 號及 香港會計準則第 38 號 （修訂本） 澄清折舊及攤銷的 可接受方式 香港財務報告準則（修訂本） 二零一二年至二零一四年 週期的香港財務報告 準則的年度改進 本公司董事預計於本中期期間應用香港財務 報告準則的上述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。 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 (the “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 2016 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2015. Application of amendments to Hong Kong Financial Reporting Standards (“HKFRSs”) In the current interim period, the Group has applied, for the first time, the following new amendments to HKFRSs issued by the HKICPA that are relevant for the preparation of the Group’s condensed consolidated financial statements. Amendments to HKAS 1 Disclosure Initiative Amendments to HKAS 16 and  HKAS 38 Clarification of Acceptable Methods of  Depreciation and Amortisation Amendments to HKFRSs Annual Improvements to HKFRSs 2012 – 2014 Cycle The directors of the Company anticipate that the application of the above 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.