Interim Report 2022

58 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2022 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二年六月三十日止六個月 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 2022 are the same as those presented in the Group’s annual financial statements for the year ended 31 December 2021. 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 Group’s annual period beginning on 1 January 2022 for the preparation of the Group’s condensed consolidated financial statements: Amendments to HKFRS 3 Reference to the Conceptual Framework Amendment to HKFRS 16 Covid-19-Related Rent Concessions beyond 30 June 2021 Amendments to HKAS 16 Property, Plant and Equipment – Proceeds before Intended Use Amendments to HKAS 37 Onerous Contracts – Cost of Fulfilling a Contract Amendments to HKFRSs Annual Improvements to HKFRSs 2018-2020 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. 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 至二零二二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 與本集團截至二零二一年十二月三十一日 止年度的年度財務報表所呈列者一致。 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，其於二零二二年一月一日開始的 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 3 號（修訂本） 概念框架之提述 香港財務報告準則 第 16 號（修訂本） 二零二一年六月 三十日之后冠狀 病毒病相關之 租金寬減 香港會計準則 第 16 號（修訂本） 物業、機器及設備 －達到預定使用狀 態前之價款 香港會計準則 第 37 號（修訂本） 虧損性合約－履行 合約之成本 香港財務報告準則 （修訂本） 香港財務報告準則 二零一八年至 二零二零年之 年度改進 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。