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 120 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 24. Financial Instruments (Continued) c. Fair value The fair value of financial assets and financial liabilities (excluding available-for-sale investments) is determined in accordance with generally accepted pricing models based on discounted cash flow analysis or using prices or rates from observable current market transactions as input. For available- for-sale investments, the fair value is determined with reference to price quoted by bank. The directors of the Company consider that the carrying amounts of all other financial assets and financial liabilities recorded at amortised cost in the consolidated balance sheet approximate their corresponding fair values. 25. Capital Commitments 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 Capital expenditure in respect of acquisition of property, plant and equipment contracted for but not provided in the consolidated financial statements 已訂約但未於綜合財務報表撥備的物業、廠房及設備收購相關資本開資 31,699 1,068 26. Operating Lease Commitments 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 Minimum lease payments under operating leases recognised in the consolidated income statement 年內於綜合收益表確認的經營租約最低租金付款 6,585 5,728 24. 金融工具（續） c. 公平值 金融資產及金融負債（不包括可供 出售投資）的公平值按折現現金流 分析的公認定價模式或當前公開市 場交易價格或比率作為輸入項目釐 定。可供出售投資的公平值參考銀 行報價釐定。 本公司董事認為於綜合資產負債表 按攤銷成本列賬的所有其他金融資 產及金融負債賬面值與公平值相 若。 25. 資本承擔 26. 經營租約承擔