Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 110 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 金融工具（續） 取消確認 金融資產於自資產收取現金流量權利屆滿或 金融資產已獲轉讓且本集團已轉讓金融資產 所有權絕大部分風險及回報時，取消確認。 取消確認金融資產時，資產賬面值與已收及 應收代價總額加已於其他全面收入確認之累 計收益或虧損間的差額，於損益確認。 金融負債於有關合約所訂明責任解除、註銷 或屆滿時取消確認。所取消金融負債賬面值 與已付及應付代價間的差額，於損益確認。 4. 估計不確定因素之主要來源 估計不確定因素之主要來源 以下為於報告期期末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。 估計商譽減值 釐定商譽是否減值需估計獲分配商譽的現金 產生單位的使用價值。在計算使用價值時， 本集團需估計該現金產生單位所產生的未來 現金流量，並以適當的折現率計算其現值。 倘實際未來現金流量低於預期，則可能產生 重大減值虧損。於二零零九年及二零零八年 十二月三十一日，商譽的賬面值約為人民幣 12,168,000 元（經扣除累計減值虧損人民幣 8,006,000 元）。可收回金額的計算詳情披露 於附註 16 中。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Derecognition Financial assets are derecognised when the rights to receive cash flows from the assets expire or, the financial assets are transferred and the Group has transferred substantially all the risks and rewards of ownership of the financial assets. On derecognition of a financial asset, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised in other comprehensive income is recognised in profit or loss. Financial liabilities are derecognised when the obligation specified in the relevant contract is discharged, cancelled or expires. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss. 4. KEY SOURCES OF ESTIMATION UNCERTAINTY Key sources of estimation uncertainty The following is the key assumption concerning the future, and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Estimated impairment of goodwill Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value. Where the actual future cash flows are less than expected, a material impairment loss may arise. As at 31 December 2009 and 2008, the carrying amounts of goodwill are approximately RMB12,168,000 (net of accumulated impairment loss of RMB8,006,000). Details of the recoverable amount calculation are disclosed in note 16.