Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 60 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2021 截至二零二一年六月三十日止六個月 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。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，截至二零二一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二零二零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，本集團已首次應用下列由香港會計師公會頒佈的經修訂香港財務報告準則，其於二零二一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：香港財務報告準則第 16 號（修訂本） 2019 冠狀病毒病相關之租金寬減香港財務報告準則第 9 號、香港會計準則第 39 號、香港財務報告準則第 7 號、香港財務報告準則第 4 號及香港財務報告準則第 16 號（修訂本）利率基準改革－第 2 階段於本中期期間應用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。 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. 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 2021 are the same as those presented in the Group’s annual financial statements for the year ended 31 December 2020. Application of amendments to HKFRSs In the current interim period, the Group has applied 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 2021 for the preparation of the Group’s condensed consolidated financial statements: Amendment to HKFRS 16 Covid-19-Related Rent Concessions Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16 Interest Rate Benchmark Reform – Phase 2 The application of the amendments to HKFRSs in the current interim 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.