Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 51 1. GENERAL INFORMATION AND BASIS OF PRESENTATION The Company was incorporated in the Cayman Islands on 21 September 2006 as an exempted company under the Companies Law Chapter 21 (Law 3 of 1961 as consolidated and revised) of the Cayman Islands and its shares have been listed on the Stock Exchange of Hong Kong Limited with effect from 15 June 2007. 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 (the “Listing Rules”). The condensed consolidated financial statements are presented in Renminbi (“RMB”), which is also the functional currency of the Company. 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 revalued amounts or fair values, as appropriate. Other than changes in accounting policies resulting from application of new and amendments to Hong Kong Financial Reporting Standards (“HKFRSs”), the accounting policies and methods of computation used in the condensed consolidated financial statements for the six months ended 30 June 2018 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2017. 1. 基本資料及編製基準 本公司於二零零六年九月二十一日在開曼群 島根據開曼群島公司法第 21 章（一九六一年 第三條法例，經綜合及修訂）註冊成立為獲豁 免公司，其股份自二零零七年六月十五日起 在香港聯合交易所有限公司上市。 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（「上市規則」）附錄 16 的適用披露規定而編 製。 簡明綜合財務報表以人民幣（「人民幣」）呈 列，人民幣亦為本公司的功能貨幣。 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，惟按重估金額或公允值計量的若干金融 工具除外（倘適用）。 除因應用新訂及經修訂香港財務報告準則 （「香港財務報告準則」）而產生的會計政策變 動外，截至二零一八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二零一七年十二月三 十一日止年度的年度財務報表所採納者一致。