Annual Report 2007

Annual Report 2007 年報 123 28. Acquisition/Disposal of Subsidiaries (Continued) Details of the net assets acquired and the goodwill arising on acquisition are set out as below: Carrying amount and fair value 賬面值及公平值 RMB’000 人民幣千元 Net assets acquired: 所收購資產淨值︰ Property, plant and equipment 物業、機器及設備 252 Trade and other receivables 貿易及其他應收款項 5,715 Inventories 存貨 4,768 Bank balances and cash* 銀行結餘及現金 * 20,494 Trade and other payable 貿易及其他應付款項 (15,016) 16,213 Minority interests 少數股東權益 (5,790) Goodwill arising on acquisition 收購產生的商譽 12,077 Satisfied by cash 以現金支付 22,500 Net cash outflow arising on acquisition: 收購所用現金淨額︰ Cash consideration paid 已付現金代價 (22,500) Bank balances and cash acquired* 所收購銀行結餘及現金 * 20,494 (2,006) * The amounts included RMB10,000,000 which is resulted from the capital injection by the Group. The carrying amount of the net assets acquired approximates their corresponding fair value at the date of acquisition. The goodwill arising on the acquisition of Sunny Hengping is attributable to the anticipated profitability of the manufacturing and sales of scientific instruments and the anticipated future operating synergies from the acquisition. Sunny Hengping contributed RMB1,231,000 to the Group’s profit for the period from the date of acquisition to 31 December 2007. If the acquisition had been completed on 1 January 2007, t o t a l G roup ’s re v e nu e f o r t h e y e a r wou l d h a v e b e e n RMB1,397,451,000, and profit for the year ended 31 December 2007 would be RMB229,608,000. 28. 收購╱出售附屬公司（續） 所收購資產淨值及收購產生的商譽 詳情如下： * 該 金 額 包 括 本 集 團 注 資 金 額 人 民 幣 10,000,000 元。 所收購資產於收購日的相關賬面淨 值與公平值相若。收購舜宇恆平產 生商譽是由於預期生產及銷售科學 儀器獲利及預計收購將帶來經營協 同效益。 收 購 日 期 至 二 零 零 七 年 十 二 月 三十一日止期間，本集團期內溢利 中 人 民 幣 1,231,000 元 來 自 舜 宇 恆 平。 倘收購已於二零零七年一月一日完 成，則本集團年內總收益應為人民 幣 1,397,451,000 元，而截至二零零 七年十二月三十一日止年度的溢利 應為人民幣 229,608,000 元。