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 143 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 27. 股本 28. 資本風險管理本集團會管理資本，維持最有利的債務及權益結構，以確保本集團轄下公司能夠持續經營，提高股東的回報。本集團的整體策略與去年相同。本集團的資本架構由負債淨額（包括於附註 26 中披露的借貸）、淨現金和現金等值項目及本公司所有人應佔權益（包括已發行股本、保留溢利及其他儲備）組成。本公司董事每半年檢查資本架構。作為本次檢查的部份，董事考慮資本成本及與各類資本相關的風險。根據董事的建議，本集團將透過支付股息、發行新股及股份購回以及發行新債或贖回現有債務來平衡其整體資本架構。 27. SHARE CAPITAL Number of shares Amount Equivalent to 股份數目數額相等於 HK$’000 RMB’000 千港元人民幣千元 Authorised: 法定： Ordinary shares of HK$0.1 each as of 1 January 2008, 31 December 2008, 1 January 2009 and 31 December 2009 於二零零八年一月一日、　　二零零八年十二月三十一日、　　二零零九年一月一日及　　二零零九年十二月三十一日　　每股面值 0.1 港元的普通股 100,000,000,000 10,000,000 Issued & fully paid: 已發行及繳足： Ordinary shares of HK$0.1 each as of 1 January 2008, 31 December 2008, 1 January 2009 and 31 December 2009 　於二零零八年一月一日、　　二零零八年十二月三十一日、　　二零零九年一月一日及　　二零零九年十二月三十一日　　每股面值 0.1 港元的普通股 1,000,000,000 100,000 97,520 28. CAPITAL RISK MANAGEMENT The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to shareholders through the optimisation of the debt and equity balance. The Group’s overall strategy remains unchanged from prior year. The capital structure of the Group consists of net debt, which includes the borrowings disclosed in note 26, net of cash and cash equivalents and equity attributable to owners of the Company, comprising issued share capital, retained profits and other reserves. The directors of the Company review the capital structure on a semi-annual basis. As part of this review, the directors consider the cost of capital and the risks associates with each class of capital. Based on recommendations of the directors, the Group will balance its overall capital structure through the payment of dividends, new share issues and share buy-backs as well as the issue of new debt or the redemption of existing debt.