Interim Report 2017

45 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2017 截至二零一七年六月三十日止六個月 舜宇光學科技（集團）有限公司 2017 中期報告 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，截至二零一七年六月三十 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二零一六 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 7 號（修訂本） 披露動議 香港會計準則 第 12 號（修訂本） 就未變現虧損確認遞延稅項資產 香港財務報告準則 （修訂本） 二零一四年至二零一六年週期的 香港財務報告準則的年度改進 香港財務報告準則第 12 號（修訂 本）除外 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。 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 2017 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2016. 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 7 Disclosure Initiative Amendments to HKAS 12 Recognition of Deferred Tax Assets for Unrealised  Losses Amendments to HKFRS Annual Improvements to HKFRSs 2014-2016 Cycle  Except for amendments to HKFRS 12 The Directors of the Company 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.