Interim Report 2020

60 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2020 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of amendments to HKFRSs (Continued) Impacts of application on Amendments to HKAS 1 and HKAS 8 “Definition of Material” The amendments provide a new definition of material that states “information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity.” The amendments also clarify that materiality depends on the nature or magnitude of information, either individually or in combination with other confirmation, in the context of the financial statements taken as a whole. The application of the amendments in the current interim period had no impact on the condensed consolidated financial statements. Changes in presentation and disclosures on the application of the amendments, if any, will be reflected on the consolidated financial statements for the year ending 31 December 2020. 2. 主要會計政策（續） 應用經修訂香港財務報告準則（續） 應用香港會計準則第 1 號及香港會計準則第 8 號（修訂本）「重大的定義」之影響 修訂本為重大提供新的定義，列明「倘遺 漏、錯誤陳述或隱瞞資訊，而可合理預期 資料對一般用途財務報表的主要使用者基 於該等財務報表（提供有關特定報告實體之 財務資料）所作出的決策造成影響，則資料 乃屬重大。」修訂本亦澄清，相關資料單獨 或與其他資料一起在財務報表作為整體的 情況下，重大程度取決於相關資料的性質 或重要性。 本中期期間應用修訂本對簡明綜合財務報 表概無影響。應用修訂本之呈報及披露的 變動（如有）將於截至二零二零年十二月 三十一日止年度之綜合財務報表中反映。