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 86 Consolidated Statement of Changes in Equity FOR THE YEAR ENDED 31 DECEMBER 2009 綜合權益變動表 截至二零零九年十二月三十一日止年度 附註︰ (a) 計入特別儲備的款項來自： (i) 舜宇集團有限公司（「舜宇集團」）收購浙江舜 宇光學有限公司（「舜宇浙江光學」）及寧波舜 宇儀器有限公司（「寧波儀器」） 11.22% 股權， 相當於舜宇浙江光學及寧波儀器於收購日期在 舜宇的股權賬面淨值 11.22% ； (ii) 舜宇集團出售舜宇浙江光學及寧波儀器 24.47% 股權，相當於出售日期舜宇浙江光學 及寧波儀器股權賬面淨值 24.47% ； (iii) 本公司應佔舜宇浙江光學及寧波儀器的股本及 股份溢價（佔舜宇浙江光學及寧波儀器各自股 權的 63.36% ）與舜宇光學科技有限公司（「舜 宇光學」）於集團重組換股中股本面值之差 額； (iv) 以舜宇浙江光學及寧波儀器 36.64% 股權交換 舜宇光學股份當日，舜宇浙江光學及寧波儀器 36.64% 股權於公司重組換股中的賬面淨值； 及 (v) 舜宇光學股本及股份溢價與本公司於公司重組 換股中的股本面值之差額。 (b) 法定盈餘儲備及酌情盈餘儲備不可用作分派，轉 撥至該等儲備的款項須由於中華人民共和國（「中 國」）成立的附屬公司的董事會根據附屬公司的組 織章程釐定。法定盈餘儲備可用於彌償上年度虧損 或轉撥為本公司中國附屬公司的額外資本。酌情盈 餘儲備可用作擴展本公司中國附屬公司的現有業 務。 (c) 其他儲備指企業擴展基金及儲備金。該等儲備不可 用作分派，而轉撥至該等儲備的款項須由中國附屬 公司的董事會根據章程細則釐定。其他儲備可用於 彌償上年度虧損或轉撥為本公司中國附屬公司的額 外資本。 Notes: (a) The amount recorded in the special reserve was resulted from: (i) the acquisition of 11.22% equity interest in Zhejiang Sunny Optics Co., Ltd. (“Sunny Optics”) and Ningbo Sunny Instruments Co., Ltd. (“Ningbo Instruments”) by Sunny Group Limited (“Sunny Group”), represents the net carrying amount of 11.22% equity interest in Sunny Optics and Ningbo Instruments at the date of acquisition; (ii) the disposal of 24.47% equity interest in Sunny Optics and Ningbo Instruments by Sunny Group, represents the net carrying amount of 24.47% equity interest in Sunny Optics and Ningbo Instruments at the date of disposal; (iii) the difference between the share capital and share premium of Sunny Optics and Ningbo Instruments attributable to the Company (representing 63.36% equity interest in each of Sunny Optics and Ningbo Instruments) and the nominal value of the share capital of Sun Yu Optical Technology Limited (“Sun Yu Optical”) during the group reorganisation involving share exchange transactions; (iv) net carrying amount of 36.64% equity interest in Sunny Optics and Ningbo Instruments at the dates of exchange of 36.64% equity interest in Sunny Optics and Ningbo Instruments with shares in Sun Yu Optical during the group reorganisation involving share exchange transactions; and (v) the difference between the share capital and share premium of Sun Yu Optical and the nominal value of the share capital of the Company through an exchange of shares during the group reorganisation. (b) The statutory surplus reserve and discretionary surplus reserve are non-distributable and the transfer to these reserves is determined by the board of directors of subsidiaries established in the People’s Republic of China (“PRC”) in accordance with the Articles of Association of the subsidiaries. Statutory surplus reserve can be used to make up for previous year’s losses or convert into additional capital of the PRC subsidiaries of the Company. Discretionary surplus reserve can be used to expand the existing operations of the Company’s PRC subsidiaries. (c) Other reserves represent enterprise expansion fund and reserve fund. These reserves are non-distributable and the transfer to these reserves are determined by the board of directors of the PRC subsidiaries in accordance with the Articles of Association. Other reserves can be used to make up for previous year’s losses or convert into additional capital of the Company’s PRC subsidiaries.