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 122 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 27. Retirement Benefit Scheme (Continued) The Group also participates in a Mandatory Provident Fund Scheme (the MPF Scheme) established under the Mandatory Provident Fund Ordinance in December 2000 for the Group’s Hong Kong employees. The assets of the schemes are held separately from those of the Group, in funds under the control of trustees. For employees who were members of the MPF Scheme, the Group contributes 5% of relevant payroll costs to the scheme and subject to a maximum of RMB935 (equivalent approximately to HK$1,000) per month, which contribution is matched by the employee. 28. Acquisition/Disposal of Subsidiaries (a) On 31 August 2007, the Group acquired an interest of 50% in Sunny Hengping for a cash consideration of RMB12,500,000. Pursuant to the resolution passed on the same day, Sunny Hengping undertook an increase in its share capital whereby the additional share capital was fully subscribed by the Group for a cash consideration of RMB10,000,000. The additional capital injection resulted in the total equity interest in Sunny Hengping held by the Group became 64.29%. The acquisition has been accounted for using the purchase method. 27. 退休福利計劃（續） 本集團亦為香港僱員參加二零零零年 十二月根據強制性公積金計劃條例設立 的強制性公積金計劃（「強積金計劃」）。 該計劃的資產獨立於本集團資產，存放 於由信託人管理的基金。本集團按身為 強積金計劃成員的僱員之相關薪金成本 5% 供款，上限為每月人民幣 935 元（約等 於 1,000 港元），而僱員亦會作相應供款。 28. 收購╱出售附屬公司 (a) 二零零七年八月三十一日，本集團 收購舜宇恆平 50% 權益，現金代價 為人民幣 12,500,000 元。根據於同 日通過的決議案，舜宇恆平的股本 增加，而新增股本全數由本集團 以現金代價人民幣 10,000,000 元認 購。本集團額外注資後，所持舜宇 恆平的總權益為 64.29% 。該收購已 按收購法入賬。