Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 66 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 1. GENERAL INFORMATION AND BASIS OF PREPARATION The Company was incorporated in the Cayman Islands on 21 September 2006 as an exempted company under the Companies Act Chapter 22 (Law 3 of 1961 as consolidated and revised, formerly known as Companies Law) of the Cayman Islands and its shares have been listed on the Stock Exchange of Hong Kong Limited with effect from 15 June 2007. The condensed consolidated financial statements have been prepared in accordance with Hong Kong Accounting Standard 34 “ Interim Financial Reporting” issued by the Hong Kong Institute of Certified Public Accountants (the “ HKICPA ”) as well as the applicable disclosure requirements of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited. The directors of the Company have, at the time of approving the condensed consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the condensed consolidated financial statements. 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/change in 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 2024 are the same as those presented in the Group’s annual consolidated financial statements for the year ended 31 December 2023. 1. 概況資料及編製基準 本公司於二零零六年九月二十一日在開曼群島 根據開曼群島公司法第 22 章（一九六一年第三 條法例，經綜合及修訂，以前稱為公司法）註 冊成立為獲豁免公司，其股份自二零零七年六 月十五日起在香港聯合交易所有限公司上市。 本簡明綜合財務報表乃根據香港會計師公會 （「 香港會計師公會 」）頒佈的香港會計準則第 34 號「 中期財務報告 」及香港聯合交易所有限公司 證券上市規則的適用披露規定而編製。 於批准簡明綜合財務報表時，本公司董事合理 預期本集團有充足資源於可見將來繼續經營。 因此，彼等於編製簡明綜合財務報表時繼續採 用持續經營會計基準。 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（倘適用）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 」）而造成其他會計政策╱會計政策變 動外，截至二零二四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 與本集團截至二零二三年十二月三十一日止年 度的年度綜合財務報表所呈列者一致。