Interim Report 2017

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2017 36 Report on Review of Condensed Consolidated Financial Statements 簡明綜合財務報表審閱報告 致： 舜宇光學科技（集團）有限公司 （於開曼群島註冊成立的獲豁免有限公司） 董事會 序言 我們已審閱載於第 38 至 86 頁的舜宇光學科技（集 團）有限公司（「貴公司」）及其附屬公司（統稱為 「貴集團」）的簡明綜合財務報表，其中包括截至 二零一七年六月三十日的簡明綜合財務狀況表與 截至該日止六個月期間的相關簡明綜合損益及其 他全面收益表、權益變動表及現金流量報表以及 若干說明附註。香港聯合交易所有限公司證券上 市規則規定，就中期財務資料編製的報告須符合 其中有關條文以及香港會計師公會（「香港會計師 公會」）頒佈的香港會計準則第 34 號「中期財務報 告」（「香港會計準則第 34 號」）。　貴公司董事須 對根據香港會計準則第 34 號編製及呈列該等簡明 綜合財務報表負責。我們的責任乃根據審閱對該 等簡明綜合財務報表作出結論，並按照委聘的協 定條款僅向作為實體的　閣下報告結論，且並無 其他目的。我們不會就本報告的內容向任何其他 人士負上或承擔任何責任。 審閱範圍 我們已根據香港會計師公會頒佈的香港審閱委聘 準則第 2410 號「由實體獨立核數師審閱中期財務 資料」進行審閱。審閱該等簡明綜合財務報表包 括主要向負責財務和會計事務的人員作出查詢， 並應用分析性和其他審閱程序。審閱範圍遠少於 根據香港核數準則進行審核的範圍，故不能令我 們保證我們將知悉於審核中可能發現的所有重大 事項。因此，我們不會發表審核意見。 TO THE BOARD OF DIRECTORS OF SUNNY OPTICAL TECHNOLOGY (GROUP) COMPANY LIMITED (incorporated in the Cayman Islands as an exempted company with limited liability) Introduction We have reviewed the condensed consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) set out on pages 38 to 86, which comprise the condensed consolidated statement of financial position as of 30 June 2017 and the related condensed consolidated statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the six-month period then ended, and certain explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). The Directors of the Company are responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Scope of Review We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the HKICPA. A review of these condensed consolidated financial statements consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.