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 114 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 23. Capital Risk Management The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to shareholders through the optimisation of the debt and equity balance. The Group’s overall strategy remains unchanged from prior year. The capital structure of the Group is equity attributable to equity holders of the Company, comprising share capital, other reserves and retained earnings. The directors of the Company review the capital structure periodically. As a part of this review, the directors of the Company assess the annual budget prepared by the corporate finance department which reviews the planned construction projects proposed by engineering department and prepares the annual budget taking into account of the provision of funding. Based on the proposed annual budget, the directors of the Company consider the cost of capital and the risks associated with each class of capital. The directors of the Company also balance its overall capital structure through the new share issues and payment of dividends. 24. Financial Instruments a. Categories of financial instruments 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 Financial assets 金融資產 Loans and receivables 貸款及應收款項 914,811 354,473 Available-for-sales investments 可供出售投資 73,699 — Financial liabilities 金融負債 Liabilities measured at amortised cost 按攤銷成本計算的負債 216,321 411,679 23. 資本風險管理 本集團會管理資本，維持最有利的債務 及權益結餘，以確保本集團轄下公司能 夠持續經營，提高股東的回報。本集團 的整體策略與去年相同。 本集團的資本架構指本公司股權持有人 應佔權益（包括股本、其他儲備及保留盈 利）。 本公司董事會定期檢討資本架構。公司 財務部會檢討工程部提交的建築項目計 劃建議，並考慮所需資金後編製年度預 算，再交由本公司董事評估。本公司董 事會根據建議年度預算考慮資本成本及 各級別資本所涉風險。本公司董事亦透 過發行新股及派發股息平衡整體資本架 構。 24. 金融工具 a. 金融工具分類