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 153 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 33. 收購附屬公司 於二零零八年十二月十八日，本集團收購 力量光學額外股權，現金代價為人民幣 20,712,000 元。本集團持有的權益由 8.56% 增至 54.92% 。該收購已按收購法入賬。收購 所產生商譽數額為人民幣 8,097,000 元。 交易中所收購資產淨值及所產生的商譽如 下： 33.ACQUISITION OF SUBSIDIARIES On 18 December 2008, the Group acquired additional equity interests of Power Optics for consideration of RMB20,712,000. The equity interests held by the Group have increased from 8.56% to 54.92%. This acquisition has been accounted for using the purchase method. The amount of goodwill arising as a result of the acquisition was RMB8,097,000. The net assets acquired in the transaction, and the goodwill arising, were as follows: Acquiree’s carrying amount before combination Fair value adjustments Fair value 被收購公司於 合併前的賬面值 公允值調整 公允值 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 Net assets acquired: 所收購資產淨值：  Property, plant and equipment 物業、機器及設備 22,905 8,328 31,233  Intangible asset 無形資產 84 8,826 8,910  Trade and other receivables 貿易及其他應收款項 7,189 – 7,189  Bank balances and cash 銀行結餘及現金 21,940 – 21,940  Trade and other payables 貿易及其他應付款項 (8,257) – (8,257)  Amount due to a shareholder 應付股東款項 (2,475) – (2,475)  Bank borrowings 銀行借貸 (19,818) – (19,818)  Deferred tax liabilities 遞延稅項負債 – (2,076) (2,076) 21,568 15,078 36,646 Minority interests 少數股東權益 (16,520) Less: amount previously held as available-for-sale investments 減：之前持有的可供出售投資 (7,511) Goodwill arising on acquisition 收購產生的商譽 8,097 Satisfied by cash 以現金支付 20,712 Net cash inflow arising on acquisition: 收購所得現金淨額：  Cash consideration paid 已付現金代價 (20,712)  Bank balances and cash acquired 所收購銀行結餘及現金 21,940 1,228