Interim Report 2010

31 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2010 中期報告 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2010 簡明綜合 財務表附註 截至二零一零年六月三十日止六個月 2. 主要會計政策（續） 於聯營公司之投資（續） 收購成本超出本集團於收購當日已確認應 佔聯營公司可識別資產、負債及或然負債 之公允值淨額之差額會確認為商譽。商譽 會計入投資之賬面值內，並不會個別進行 減值測試。相反，該項投資的全部賬面值 作減值測試，猶如一項單個資產。所確認 之任何減值虧損不會分配予任何資產（包 括商譽），並構成於聯營公司之投資賬面值 的一部分。倘該項投資可收回金額其後增 加，則確認任何撥回之減值虧損。 倘集團實體與本集團之聯營公司進行交 易，則損益將以本集團於相關聯營公司之 權益為限進行對銷。 股份支付交易 股份授予僱員 有關舜宇光學科技（集團）有限公司受限 制股份獎勵計劃而授予的本公司股份（「授 予股份」），釐訂來自僱員服務的公平值是 參照授予股份於授予日的公平值。該公平 值以直線攤分法於歸屬期支銷，並對應增 加權益（股份獎勵計劃儲備）。於每一結算 日，集團重訂授予股份於最終歸屬時的預 期股數所作的估計，重訂估計的任何影響 是於綜合收益賬確認，並相應調整股份獎 勵計劃儲備。 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Investments in associates (Continued) Any excess of the cost of acquisition over the Group’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities of the associate recognised at the date of acquisition is recognised as goodwill. The goodwill is included within the carrying amount of the investment and is not tested for impairment separately. Instead, the entire carrying amount of the investment is tested for impairment as a single asset. Any impairment loss recognised is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment in the associate. Any reversal of impairment loss is recognised to the extent that the recoverable amount of the investment subsequently increases. Where a group entity transacts with an associate of the Group, profits and losses are eliminated to the extent of the Group’s interest in the relevant associate. Share-based payment transactions Shares granted to employees For shares of the Company (‘’Restricted shares’’) granted under the Sunny Optical Technology (Group) Company Limited Restricted Share Award Scheme, the fair value of the employee services received is determined by reference to the fair value of Restricted Shares granted at the grant date and is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity (share award scheme reserves). At the end of each reporting period, the Group revises its estimates of the number of Restricted Shares that are that are expected to ultimately vest. The impact of the revision of the estimates, if any, is recognised in the consolidated statement of comprehensive income with a corresponding adjustment to the share award scheme reserve.