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 90 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 4. Key Sources of Estimation Uncertainty In the application of the Group’s accounting policies, which are described in note 3, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Key sources of estimation uncertainty The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the balance sheet date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Depreciation The Group’s carrying value of property, plant and equipment as at 31 December 2007 was RMB401,142,000. The Group depreciates the property, plant and equipment over their estimated useful lives, using the straight-line method commencing from the date the property, plant and equipment is available for use. The estimated useful lives are based on the Group’s historical experience with similar assets and taking into account anticipated technology changes. The depreciation expense for future periods is adjusted if there are significant changes from previous estimates. Impairment for inventories The impairment for inventories has been determined by the directors based on the difference between the carrying amount of inventory and the net realisable value. Net realisable value represents the estimated selling price less all the estimated costs to completion and costs to be incurred in marketing, selling and distribution. If the market price were to fluctuate resulting in a decline in the net realisable value, additional impairment may be required. An impairment loss of RMB3,634,000 was recognised during 2007. 4. 估計不確定因素之主要來 源 於應用附註 3 所載本集團會計政策時，本 公司董事須對無法依循其他途徑所得資 產與負債之賬面值作出判斷、估計及假 設。該等估計及相關假設是根據過往經 驗及被認為相關之其他因素而作出。實 際結果或會與該等估計有所不同。 估計及相關假設乃按持續基準審閱。會 計估計之修訂乃於估計有所修訂之期間 （倘修訂僅影響該期間），或修訂期間及 未來期間（倘修訂影響本期間及未來期 間）內確認。 估計之不確定因素主要來源 以下為於結算日很可能導致下一個財政 年度資產及負債賬面值重大調整有關將 來之主要假設及其他估計之不確定因素 主要來源。 折舊 本集團於二零零七年十二月三十一日 物 業、機 器 及 設 備 的 賬 面 值 為 人 民 幣 401,142,000 元。本集團自物業、機器及 設備可供使用當日起，於物業、機器及 設備之估計可用年期內以直線法折舊。 估計可用年期乃根據本集團同類資產的 過往紀錄並考慮預期技術改變而定。倘 前期估計大幅改變，將會調整往後期間 的折舊支出。 存貨減值 董事根據存貨賬面值與可變現淨值間的 差額計算存貨減值。可變現淨值指估計 售價減所有估計完成成本及市場推廣、 銷售及分銷成本。倘市價波動引致可變 現淨值下跌，或須計提額外減值。二零 零七年的減值虧損為人民幣 3,634,000 元。