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 122 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 8. 所得稅支出（續） 附註： (1) 標準的國內所得稅稅率為 25% 。於二零零八 年，就各單個稅項司法管轄區使用不同稅率進 行的單獨調節已被匯總。 (2) 根據新的中國稅法，預扣稅項乃就中國附屬公 司自二零零八年一月一日起所賺取的利潤而宣 派的股息進行徵收。遞延稅項乃就中國附屬公 司當年的未分配利潤應佔的暫時差額而作出。 遞延稅項資產及未確認暫時差額的詳情披露 於附註 18 。 9. 年內溢利 年內溢利已扣除（計入）以下各項： 8. INCOME TAX EXPENSE (Continued) Notes: (1) The domestic income tax rate is standardised at 25%. In 2008, separate reconciliation using different tax rate in each individual tax jurisdiction have been aggregated. (2) Under the new tax law of the PRC, withholding tax is imposed on dividends declared in respect of profits earned by PRC subsidiaries from 1 January 2008 onwards. Deferred taxation has been provided in respect of temporary differences attributable to undistributed profits of PRC subsidiaries during the year. Details of deferred tax assets and unrecognised temporary difference are disclosed in note 18. 9. PROFIT FOR THE YEAR Profit for the year has been arrived at after charging (crediting): 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 Directors’ emoluments (note 12) 董事酬金（附註 12 ） 3,683 2,420 Other staff’s salaries and allowances 其他員工的薪金及津貼 195,277 200,041 Other staff’s discretionary bonuses 其他員工的酌情花紅 27,987 23,617 Other staff’s contribution to retirement benefit scheme 其他員工的退休福利計劃供款 19,169 19,527 Total staff costs 員工成本總額 246,116 245,605 Auditor’s remuneration 核數師酬金 2,003 2,129 Depreciation of property, plant and equipment 物業、機器及設備折舊 82,566 72,976 Release of prepaid lease payments 預付租金撥回 502 502 Amortisation of intangible assets (included in research and  development expenditure) （研發開支中包括的）無形資產攤銷 3,328 105 Allowance for inventories (included in cost of sales) （銷售成本中包括的）存貨撥備 – 9,446 Net foreign exchange loss 外匯虧損淨額 5,250 1,755 Loss on disposal of property, plant and equipment 出售物業、機器及設備虧損 – 1,776