Annual Report 2007

13 Annual Report 2007 年報 Research and development expenditure Research and development expenditures, represented 2.1% to the Group’s revenue, increased from approximately RMB12.3 million for the year ended 31 December 2006 to approximately RMB28.5 million for the year of 2007. Such increase mainly represented the increase in salary expenses of the research and development team and the number of research and development projects in respect of the Group’s optical component, optoelectronic products and optical instrument businesses. Aspheric glass lens project named Glass Mould Press (“GMP”) under optical components segment, COB technology and CCTV modules project under optoelectronic products segment and gas chromatographs under optical instruments segment are the major research and development projects for the Group during the year. Administrative expenses Administrative expenses, which represented approximately 8.8% to the Group’s revenue, increased by approximately 117.4% from approximately RMB55.7 million for the year ended 31 December 2006 to approximately RMB121.1 million for the year of 2007. Such increase was mainly attributable to the non-recurring Global Offering expenses of RMB16.6 million. Admi n i s t r a t i v e e xpen s e s a l s o i nc l uded t he i nc rea s e i n s t a ff and administrative costs. Moreover, given the increased headcounts, the related welfare costs increased accordingly. Income tax charge Income tax increased from zero for the year ended 31 December 2006 to approximately RMB10.4 million for the year of 2007 due to the lapse of tax exemption periods of first 2 years that some of the Company’s subsidiaries in the PRC had enjoyed under the applicable laws of the PRC as sino-foreign joint ventures and foreign owned enterprises. 研發費用 研 發 費 用， 佔 本 集 團 的 收 入 約 2.1% ， 由 截 至二零零六年十二月三十一日止年度約人民 幣 12,300,000 元上升至二零零七年約人民幣 28,500,000 元。有關增長主要是由於本集團光 學零件、光電產品及光學儀器業務的相關研發 隊伍擴充所帶來的薪金開支及研發項目增加所 致。年內主要的研發專案有光學零件分部的玻 璃非球面專案 GMP ，光電產品分部的 COB 制程 技術及閉路電視安防模組項目和光學儀器分部 的氣相色譜儀。 行政費用 行 政 費 用， 佔 本 集 團 收 入 約 8.8% ， 由 截 至 二零零六年十二月三十一日止年度約人民幣 55,700,000 元增加約 117.4% 至二零零七年約人 民幣 121,100,000 元。上升主要是由於非經常性 的全球發售費用人民幣 16,600,000 元。 行政費用亦包括員工及行政成本的增加，同時 由於僱員人數上升，相關福利成本亦相應提 高。 所得稅開支 基於本公司部分中國附屬公司作為中外合資企 業及外資企業根據中國有關法律所享有的首兩 年免稅期屆滿，所得稅開支由截至二零零六年 十二月三十一日止年度為人民幣零元增至二零 零七年約人民幣 10,400,000 元。