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 58 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.2 Impacts and changes in accounting policies of application on HKFRS 9 Financial Instruments In the current period, the Group has applied HKFRS 9 Financial Instruments and the related consequential amendments to other HKFRSs. HKFRS 9 introduces new requirements for 1) the classification and measurement of financial assets and financial liabilities, 2) expected credit losses for financial assets and 3) general hedge accounting. The Group has applied HKFRS 9 in accordance with the transition provisions set out in HKFRS 9. i.e. applied the classification and measurement requirements (including impairment) retrospectively to instruments that have not been derecognised as at 1 January 2018 (date of initial application) and has not applied the requirements to instruments that have already been derecognised as at 1 January 2018. The difference between carrying amounts as at 31 December 2017 and the carrying amounts as at 1 January 2018 are recognised in the opening retained profits and other components of equity, without restating comparative information. Accordingly, certain comparative information may not be comparable as comparative information was prepared under HKAS 39 Financial Instruments: Recognition and Measurement . 2.2.1 Key changes in accounting policies resulting from application of HKFRS 9 Classification and measurement of financial assets Trade receivables arising from contracts with customers are initially measured in accordance with HKFRS 15. All recognised financial assets that are within the scope of HKFRS 9 are subsequently measured at amortised cost or fair value, including unquoted equity investments measured at cost less impairment under HKAS 39. 2. 主要會計政策（續） 2.2 應用香港財務報告準則第 9 號金融工具的 會計政策影響及變動 於當前期間，本集團已應用香港財務報告準 則第 9 號金融工具及其他香港財務報告準則相 關的相應修訂。香港財務報告準則第 9 號就 1 ） 金融資產及金融負債的分類和計量， 2) 金融 資產的預期信用損失及 3 ）一般對沖會計，引 入新規定。 本集團已根據香港財務報告準則第 9 號所載的 過渡條文應用香港財務報告準則第 9 號，即對 二零一八年一月一日（首次應用日期）尚未終 止確認的工具追溯應用分類和計量要求（包括 減值），而並無對已於二零一八年一月一日終 止確認的工具應用相關要求。於二零一七年 十二月三十一日的賬面值與二零一八年一月 一日的賬面值間的差額於期初保留溢利及權 益的其他組成部分內確認，並無重列比較資 料。 因此，根據香港會計準則第 39 號 金融工具： 確認與計量 指引下的比較資料相比若干比較 資料未必具有可比性。 2.2.1 應用香港財務報告準則第 9 號導致會計政 策的主要變動 金融資產的分類和計量 與客戶簽訂合約產生的貿易應收款項初步根 據香港財務報告準則第 15 號計量。 在香港財務報告準則第 9 號範圍內，所有已確 認金融資產其後按攤銷成本或公允值計量， 包括根據香港會計準則第 39 號按成本減去減 值計量的非上市股權投資。