Annual Report 2007

Consolidated Statement Of Changes In Equity FOR THE YEAR ENDED 31 DECEMBER 2007 綜合權益變動表 截至二零零七年十二月三十一日止年度 70 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 (ii) the disposal of 24.47% equity interest in Sunny Optics and Ningbo Instruments by Sunny Group, represents the net carrying amount of 24.47% equity interest in Sunny Optics and Ningbo Instruments at the date of disposal. (b) The statutory reserves and discretionary surplus reserve are non-distributable and the transfer to these reserves is determined by the board of directors in accordance with the Articles of Association of the People’s Republic of China (“PRC“) subsidiaries. Statutory reserves composed statutory surplus reserve and statutory welfare reserve. Statutory surplus reserve can be used to make up for previous year’s losses or convert into additional capital of the PRC subsidiaries of the Company. Statutory welfare reserve and discretionary surplus reserve can be used to expand the existing operations of the Company’s PRC subsidiaries. In accordance with the relevant PRC laws and regulations, no appropriation of statutory welfare reserve is required effective from 2006. (c) Other reserves represent enterprise expansion fund and reserve fund. These reserves are non-distributable and the transfer to these reserves is determined by the board of directors in accordance with the Articles of Association of the PRC subsidiaries. Other reserves can be used to make up for previous year’s losses or convert into additional capital of the Company’s PRC subsidiaries. (d) The amount recorded in the special reserve, resulting from the group reorganisation includes: (i) the difference between the share capital and share premium of Sunny Optics and Ningbo Instruments attributable to the Company (representing 63.36% equity interest in each of Sunny Optics and Ningbo Instruments) and the nominal value of the share capital of Sun Yu Optical Technology Limited (“Sun Yu Optical”); (ii) net carrying amount of 36.64% equity interest in Sunny Optics and Ningbo Instruments at the dates of exchange of 36.64% equity interest in Sunny Optics and Ningbo Instruments with shares in Sun Yu Optical; and (iii) the difference between the share capital and share premium of Sun Yu Optical and the nominal value of the share capital of the Company through an exchange of shares. (e) The amount recorded in the share premium represents the difference between the nominal value of allotment of 6,120 new shares with par value of US$1.00 in Sun Yu Optical and the cash consideration of US$6,000,000 (equivalent to RMB47,613,000). (f) In September, November and December 2006, minority interest of 30%, 28%, 10%, 30.3% in Sunny Optics (Zhongshan) Co., Ltd. (“Sunny Zhongshan”), Ningbo Sunny Opotech Co. Ltd. (“Sunny Opotech”), Ningbo Instruments and Sunny Japan Co., Ltd. (“Sunny Japan”), respectively, were acquired by Sun Yu Optical and the Company for a total consideration of approximately RMB35,222,000. The excess of the total carrying amounts of these minority interest at the respective dates of acquisition (amounted to RMB38,630,000) over the purchase consideration, which amounted to RMB3,408,000, had been recognised as a discount on acquisition of additional interest in subsidiaries. (ii) 舜宇集團出售浙江舜宇光學及寧波儀器 24.47% 股權，相當於出售日期浙江舜宇光 學及寧波儀器股權賬面淨值 24.47% 。 (b) 法定儲備及酌情盈餘儲備不可用作分派，轉撥至 該等儲備的款項須由董事會根據中華人民共和國 （「中國」）附屬公司組織章程細則釐定。法定儲備 包括法定盈餘儲備及法定公積金。法定盈餘儲備 可用於彌償上年度虧損或轉撥為本公司於中國附 屬公司的額外資本。法定公積金和酌情盈餘儲備 可用作擴展本公司中國附屬公司的現有業務。根 據相關中國法律及法規，自二零零六年起毋須再 撥款至法定福利儲備。 (c) 其他儲備包括企業擴展基金及儲備金。該等儲備 不可用作分派，而轉撥至該等儲備的款項須由董 事會根據中國附屬公司章程細則釐定。其他儲備 可用於彌償上年度虧損或轉撥為本公司中國附屬 公司的額外資本。 (d) 集團重組完成後，計入特別儲備的款項包括： (i) 本公司應佔浙江舜宇光學及寧波儀器的股 本及股份溢價（佔浙江舜宇光學及寧波儀 器各自股權的 63.36% ）與舜宇光學科技有 限公司（「舜宇光學」）股本面值之差額； (ii) 以浙江舜宇光學及寧波儀器 36.64% 股權交 換舜宇光學股份當日，浙江舜宇光學及寧 波儀器 36.64% 股權的賬面淨值；及 (iii) 舜宇光學股本及股份溢價與本公司換股後 的股本面值之差額。 (e) 計 入 股 份 溢 價 的 金 額 為 配 發 舜 宇 光 學 6,120 股 每股面值 1.00 美元的新股之賬面值與現金代價 6,000,000 美元（相當於人民幣 47,613,000 元）的差 額。 (f) 於二零零六年九月、十一月及十二月，舜宇光學 及本公司以總代價約人民幣 35,222,000 元收購舜 宇光學（中山）有限公司（「舜宇中山」）、寧波舜 宇光電信息有限公司（「舜宇光電信息」）、寧波 儀器及舜宇日本株式會社（「舜宇日本」）的少數 股 東 權 益 分 別 30% 、 28% 、 10% 及 30.3% 。該 等 少數股東權益於相關收購日期的賬面總值人民幣 38,630,000 元超過收購代價人民幣 3,408,000 元的 差額已確認為增購附屬公司權益的折讓。