Interim Report 2020

舜宇光學科技（集團）有限公司 • 2020 中報 59 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 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. Other than additional accounting policies resulting from application of 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 2020 are the same as those presented in the Group’s annual financial statements for the year ended 31 December 2019. Application of amendments to HKFRSs In the current interim period, the Group has applied the Amendments to References to the Conceptual Framework in HKFRS Standards and the following amendments to HKFRSs issued by the HKICPA, for the first time, which are mandatorily effective for the annual period beginning on or after 1 January 2020 for the preparation of the Group’s condensed consolidated financial statements: Amendments to HKAS 1 and HKAS 8 Definition of Material Amendments to HKFRS 3 Definition of a Business Amendments to HKFRS 9, HKAS 39 and HKFRS 7 Interest Rate Benchmark Reform Except as described below, the application of the Amendments to References to the Conceptual Framework in HKFRS Standards and amendments to HKFRSs in the current period has had no material impact on the Group’s financial positions and performance for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements. 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）。 除因應用經修訂香港財務報告準則（「香港 財務報告準則」）而新增的會計政策外， 截至二零二零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二零一九年十二月 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，本集團已首次應用由香港 會計師公會頒佈的香港財務報告準則之概 念框架指引之修訂本及下列經修訂香港財 務報告準則，其於二零二零年一月一日或 之後開始年度期間強制生效，以編製本集 團的簡明綜合財務報表： 香港會計準則第 1 號及香港 會計準則第 8 號（修訂本） 重大的定義 香港財務報告準則第 3 號 （修訂本） 業務的定義 香港財務報告準則第 9 號、 香港會計準則第 39 號及 香港財務報告準則第 7 號 （修訂本） 利率基準改革 除下文所述者外，於本期間應用香港財務 報告準則之概念框架指引之修訂本及經修 訂香港財務報告準則對本集團於本期間及 過往期間的財務狀況及表現及╱或該等簡 明綜合財務報表所載披露並無重大影響。