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 52 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of new and amendments to HKFRSs In the current interim period, the Group has applied for the first time, the following new amendments to HKFRSs issued by the HKICPA which are mandatory effective for the annual period beginning on or after 1 January 2018 for the preparation of the Group’s condensed consolidated financial statements: HKFRS 9 Financial Instruments HKFRS 15 Revenue from Contracts with Customers and the  related Amendments HK (IFRIC)-Int 22 Foreign Currency Transactions and Advance  Consideration Amendments to HKFRS 2 Classification and Measurement of Share-based  Payment Transactions Amendments to HKFRS 4 Applying HKFRS 9 Financial Instruments with  HKFRS 4 Insurance Contracts Amendments to HKAS 28 As part of the Annual Improvements to HKFRSs  2014-2016 Cycle Amendments to HKAS 40 Transfers of Investment Property 2. 主要會計政策（續） 應用新訂及經修訂香港財務報告準則 於本中期期間，本集團已首次應用下列由香 港會計師公會頒佈之香港財務報告準則之新 修訂本，該等修訂於二零一八年一月一日或 之後開始之年度期間強制生效，以編製本集 團之簡明綜合財務報表： 香港財務報告準則第 9 號 金融工具 香港財務報告準則第 15 號 客戶合約收入及相關修訂 香港（國際財務報告詮釋 委員會）－詮釋第 22 號 外幣交易及預收（付）代價 香港財務報告準則第 2 號 （修訂本） 股份基礎給付交易之分類 和計量 香港財務報告準則第 4 號 （修訂本） 採用香港財務報告準則第 4 號保 險合約時一併應用香港財務 報告準則第 9 號金融工具 香港會計準則第 28 號 （修訂本） 作為二零一四年至二零一六年 週期香港財務報告準則年度 改進之一部分 香港會計準則第 40 號（修訂本） 投資性不動產之轉讓