Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 56 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.1 Impacts and changes in accounting policies of application on HKFRS 15 Revenue from Contracts with Customers (Continued) 2.1.2Summary of effects arising from initial application of HKFRS 15 The impact of transition to HKFRS 15 arising from the initial application of HKFRS 15 on the Group’s major revenue generating operation was insignificant on retained profits at 1 January 2018. The following adjustments were made to the amounts recognised in the condensed consolidated statement of financial position at 1 January 2018. Line items that were not affected by the changes have not been included. Note Carrying amounts previously reported at 31 December 2017 Reclassification Remeasurement Carrying amounts under HKFRS 15 at 1 January 2018 附註 於二零一七年 十二月三十一日 先前呈報的賬面值 重新分類 重新計量 於二零一八年一月一日 香港財務報告準則 第 15 號項下的賬面值 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Current Liabilities 流動負債 Trade and other payables 貿易及其他應付款項 (a) 6,182,802 (76,050) – 6,106,752 Contract liabilities 合約負債 (a) – 76,050 – 76,050 (a) As at 1 January 2018, advances from customers of RMB76,050,000 previously included in trade and other payables were reclassified to contract liabilities. 2. 主要會計政策（續） 2.1 應用香港財務報告準則第 15 號客戶合約 收入的會計政策影響及變動（續） 2.1.2 首次應用香港財務報告準則第 15 號產生 之影響概述 由於香港財務報告準則第 15 號首次應用於本 集團主要創收業務而產生的過渡至香港財務 報告準則第 15 號對二零一八年一月一日保留 溢利的影響並非重大。 於二零一八年一月一日簡明綜合財務狀況表 中確認的金額予以下列調整。未列示未受變 更影響的項目。 (a) 於二零一八年一月一日，先前計入貿 易及其他應付款項的客戶墊款人民幣 76,050,000 元分別重新分類為合約負債。