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 95 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 3. 主要會計政策（續） 業務合併 收購業務乃按收購法入賬。收購成本乃按交 易當日本集團為換取所收購方控制權而交出 的資產、產生或承擔的負債以及發行的股權 工具公允值加任何業務合併直接相關成本之 總和計量。符合香港財務報告準則第 3 號「業 務合併」確認條件的所收購方可識別資產、 負債及或然負債於收購當日按公允值確認。 收購業務所產生之商譽確認為資產，其初始 成本按照業務合並成本超出本集團經確認的 可識別資產、負債及或然負債公允值淨額之 權益之差額確認。之後，如果重新評估後本 集團於所收購方之可識別資產、負債及或然 負債公允值淨額之權益超過業務合併時的成 本，則該超過部分會立即確認為利潤或損失。 少數股東於所收購方之權益乃按其所佔經確 認之資產、負債及或然負債公允值淨額的比 例來確認。 商譽 收購業務所產生之商譽按成本減任何累計減 值虧損入賬，並於綜合財務狀況表獨立呈列。 就減值檢測而言，收購產生之商譽分配予預 期會受惠於收購協同效益之各個或各組相關 現金產生單位。獲分配商譽之現金產生單位 會按年及於有跡象顯示有關單位可能出現減 值時進行檢測。就於財政年度內進行收購所 產生商譽而言，獲分配商譽之現金產生單位 會於該財政年度結束前進行減值檢測。當現 金產生單位之可收回金額少於該單位賬面 值，減值虧損首先會以減少獲分配商譽單位 之賬面值來分配，其後以該單位內各資產之 賬面值為基準按比例分配至該單位之其他資 產。任何商譽減值虧損直接於損益中確認。 商譽減值虧損不會於其後期間撥回。 於其後出售相關現金產生單位時，在釐定其 出售盈利或虧損金額時，須計入應佔已撥充 資本之商譽金額。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Business combinations The acquisition of business is accounted for using the purchase method. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquiree, plus any costs directly attributable to the business combination. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under HKFRS 3 “Business Combinations” are recognised at their fair values at the acquisition date. Goodwill arising on acquisition is recognised as an asset and initially measured at cost, being the excess of the cost of the business combination over the Group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised. If, after reassessment, the Group’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities exceeds the cost of the business combination, the excess is recognised immediately in profit or loss. The interest of minority shareholders in the acquiree is initially measured at the minority’s proportion of the net fair value of the assets, liabilities and contingent liabilities recognised. Goodwill Goodwill arising on an acquisition of a business is carried at cost less any accumulated impairment losses and is presented separately in the consolidated statement of financial position. For the purpose of impairment testing, goodwill arising from an acquisition is allocated to each of the relevant cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the acquisition. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, and whenever there is an indication that the unit may be impaired. For goodwill arising on an acquisition in a financial year, the cash-generating unit to which goodwill has been allocated is tested for impairment before the end of that financial year. When the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to the unit first, and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss for goodwill is not reversed in subsequent periods. On subsequent disposal of the relevant cash-generating unit, the attributable amount of goodwill capitalised is included in the determination of the amount of profit or loss on disposal.