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 70 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.3 Impacts on opening condensed consolidated statement of financial position arising from the application of all new standards As a result of the changes in the entity’s accounting policies above, the opening condensed consolidated statement of financial position had to be restated. The following table show the adjustments recognised for each individual line item. 31 December 2017 二零一七年 十二月三十一日 (Audited) （經審核） 1 January 2018 二零一八年 一月一日 (Restated) （經重申） HKFRS 15 HKFRS 9 香港財務報告 準則第 15 號 香港財務報告 準則第 9 號 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 Non-current Assets 非流動資產 Available-for-sale investments 可供出售投資 129,373 – (129,373) – Financial assets at FVTPL 按公允值計入損益的金融資產 – – 36,750 36,750 Equity instruments at FVTOCI 按公允值計入其他全面收益的權益工具 – – 134,056 134,056 Current Assets 流動資產 Trade and other receivables and prepayment 貿易及其他應收款項及預付款項 5,665,689 – (1,966) 5,663,723 Current liabilities 流動負債 Trade and other payables 貿易及其他應付款項 6,182,802 (76,050) – 6,106,752 Contract liabilities 合約負債 – 76,050 – 76,050 Non-current liabilities 非流動負債 Deferred tax liabilities 遞延稅項負債 106,895 – 6,215 113,110 Capital and Reserves 股本及儲備 Reserves 儲備 7,383,342 – 33,252 7,416,594 Note: the net effects arising from the initial application of HKFRS 15 and HKFRS 9 on the carrying amount of interests in associates on the opening consolidated financial statements and the condensed consolidated financial statements for the current interim period was insignificant in the opinion of the directors of the Company. Except as described above, the application of amendments to HKFRSs in the current interim period has had no material effect on the amounts reported and/or disclosures set out in these condensed consolidated financial statements. 2. 主要會計政策（續） 2.3 應用所有新準則對期初簡明綜合財務狀 況表的影響 由於上述實體會計政策產生變化，期初簡明 綜合財務狀況表須重列。下表載列就各單獨 項目確認的調整。 附註： 本公司董事認為，初步應用香港財務報告 準則第 15 號及香港財務報告準則第 9 號對綜 合財務報表期初及本中期簡明綜合財務報 表的聯營公司的權益賬面值的淨影響並不 重大。 除上述外，於本中期期間應用香港財務報告 準則的修訂對該等簡明綜合財務報表呈報的 金額及╱或披露並無重大影響。