Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 108 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 16. Goodwill 2007 2006 二零零七年 二零零六年 RMB’000 RMB’000 人民幣千元 人民幣千元 COST 成本 Arising on acquisition of a subsidiary and balance at 31 December 收購一家附屬公司所產生的商譽及於十二月三十一日的結餘 12,077 — For the purpose of impairment testing, the goodwill has been allocated to an individual cash generating unit (the “CGU”) in the sales of scientific instruments. During the year ended 31 December 2007, management of the Group determines that there is no impairment of the CGU containing goodwill. The recoverable amount of CGU was assessed based on a value in use calculation. The calculation uses cash flow projection based on financial budgets approved by management covering a ten-year period, and a discount rate of 7.83%. Cash flow projections during the budget period for the CGU are based on the expected gross margins during the budget period. Budgeted gross margins have been determined based on past performance and management’s expectations for the market development. 17. Inventories 2007 2006 二零零七年 二零零六年 RMB’000 RMB’000 人民幣千元 人民幣千元 Raw materials 原材料 57,506 46,924 Work in progress 在製品 32,261 29,624 Finished goods 製成品 45,221 31,794 134,988 108,342 16. 商譽 為進行減值測試，商譽已分配至銷售科 學儀器的各現金產生單位（「現金產生單 位」）。於截至二零零七年十二月三十一 日止年度，本集團管理層釐定包括商譽 之各現金產生單位並無減值。現金產生 單位的可收回金額乃按使用價值計算評 估。 商譽乃以按管理層所批准十年期間財 政預算的現金流量預測計算，折現率為 7.83% 。現金產生單位於預算期內的現 金流量預測乃基於預算期內的預期毛利 釐定。預算毛利已根據過往表現及管理 層對市場發展的展望計算。 17. 存貨