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 131 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 16. 商譽減值測試 為進行減值測試，附註 15 中所載商譽已分配 至兩個現金產生單位（「現金產生單位」），其 中包括一個在「光學儀器」業務部門的附屬部 門，一個在「光學零件」業務部門領域。截至 二零零九年十二月三十一日分配給這些單位 的商譽賬面值（扣除累計減值虧損）如下： 上述現金產生單位可收回金額確認基礎及其 主要基本假設概述如下： 舜宇恒平儀器 此單位可收回金額按使用價值計算方法來 釐定。此方法使用現金流量預測的方法， 該預測是基於管理層批准之五年期財務預 測，並且折扣率為 15.77% （二零零八年： 21.53% ）。舜宇恒平儀器的現金流量在五年 期後以零增長率推算。這一增長率是根據管 理層最佳預測及舜宇恒平過往的增長趨勢為 依據。按照使用價值計算的其他關鍵假設涉 及到含括銷售預算和毛利率預算的現金流 入╱出預估，該預估是根據該單位的過去的 業績和管理層對市場的發展預期來釐定的。 管理層認為，這些假設中可能發生的任何合 理變化，不會造成舜宇恒平儀器的賬面價值 總額的超過舜宇恒平儀器合計的可收回的總 金額。董事認為，無需就舜宇恒平儀器的商 譽作出減值處理。 16. IMPAIRMENT TESTING ON GOODWILL For the purposes of impairment testing, goodwill set out in note 15 has been allocated to two individual cash generating units (CGUs), including one subsidiary in “optical instruments” segment and one in “optical components” segment. The carrying amounts of goodwill (net of accumulated impairment losses) as at 31 December 2009 allocated to these units are as follows: 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 Optical instruments – Sunny Hengping 光學儀器－舜宇恒平儀器 4,071 4,071 Optical components – Power Optics 光學零件－力量光學 8,097 8,097 12,168 12,168 The basis of the recoverable amounts of the above CGUs and their major underlying assumptions are summarised below: Sunny Hengping The recoverable amount of this unit has been determined based on a value in use calculation. That calculation uses cash flow projections based on financial budgets approved by management covering a five-year period, and discount rate of 15.77% (2008: 21.53%). Sunny Hengping’s cash flows beyond the five-year period are extrapolated using a zero growth rate. This growth rate is based on the management’s best estimation and past few years growth trend of Sunny Hengping. Other key assumptions for the value in use calculations relate to the estimation of cash inflows/outflows which include budgeted sales and gross margin, such estimation is based on the unit’s past performance and management’s expectations for the market development. Management believes that any reasonably possible change in any of these assumptions would not cause the aggregate carrying amount of Sunny Hengping to exceed the aggregate recoverable amount of Sunny Hengping. In the opinion of directors, no impairment is necessary for the goodwill of Sunny Hengping.