Annual Report 2024

Corporate Governance Report 企業管治報告 72 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 財務申報 董事知悉其有責任保存正式會計記錄，並根據 《香港財務報告準則》及《香港公司條例》和上市 規則的披露規定編製可真實及公平反映本公司 及其附屬公司狀況的財務報表。編製截至二零 二四年十二月三十一日止年度的財務報表時， 董事作出審慎合理的判斷和估計，並按持續經 營基準編製財務報表。據董事所深知，董事並 不知悉與可能致使本公司持續經營的能力遭受 重大質疑的事件或情況有關的任何重大不確定 因素。 管理層已向董事會提供解釋及資料，使董事會 在審批時可對財務及其他資料作出知情評核。 本公司核數師有關財務報表的責任陳述載於本 年報獨立核數師報告。 董事會呈列公正、清晰及易明的評估之責任適 用於年報及中期報告、其他股價敏感資料之公 告及其他根據上市規則的規定須作出的財務披 露、向監管機構提交的報告以及根據法定要求 須予披露的資料。 內部監控 董事會知悉其有責任持續監察本集團的內部監 控系統並每年檢討其有效性。董事會、本集團 內部審計部和管理層則檢討本公司以及其附屬 公司內部監控系統（特別是財務、營運及合規 監控）的有效性。審核委員會審議本集團內部 審計部和管理層對本公司內部監控系統有效 性的調查結果和意見，並向董事會匯報審議結 果。董事會認為截至二零二四年十二月三十一 日止年度的內部監控系統足夠且有效，並無出 現可能影響股東的重要事項。 FINANCIAL REPORTING The Directors acknowledge their responsibility to keep formal accounting records and prepare the financial statements which give a true and fair view of the state of affairs of the Company and its subsidiaries, in accordance with Hong Kong Financial Reporting Standards and the disclosure requirements of the Hong Kong Companies Ordinance and the Listing Rules. In preparing the financial statements for the year ended 31 December 2024, the Directors have made judgments and estimates that are prudent and reasonable and prepared the financial statements on a going concern basis. To the best knowledge of the Directors, the Directors are not aware of any material uncertainties relating to events or conditions that may cast significant doubt on Company’s ability to continue its business. Management has provided such explanation and information to the Board as it would enable the Board to make an informed assessment of the financial and other information during the Board’s approval. The statement by the auditor of the Company about its responsibilities for the financial statements is set out in the Independent Auditor’s Report contained in this annual report. The Boa r d ’ s r espons i b i l i t y i s t o p r esen t a f a i r , c l ea r and understandable assessment extended to annual and interim reports, other share price-sensitive announcements and other financial disclosures required under the Listing Rules, and reports to regulators as well as information required to be disclosed pursuant to statutory requirements. INTERNAL CONTROL The Board acknowledge that the Board is responsible for monitoring the Group’s internal control system on an on-going basis and reviewing its effectiveness annually. The Board, the Group’s internal audit department and the Management review the effectiveness of the internal control system particularly financial, operational and compliance controls of the Company and its subsidiaries. The Audit Committee reviews the findings and opinions of the Group’s internal audit department and the Management on the effectiveness of the Company’s internal control system, and reports to the Board on such reviews. For the year ended 31 December 2024, the Board considered the internal control system is adequate and effective, and no significant areas of concern which might affect the Shareholders were identified.