Interim Report 2010

36 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 5. 已確認的商譽減值虧損 於截至二零一零年六月三十日止期間， 本集團就收購力量光學有限公司（「力量 光學」）產生的商譽確認減值虧損人民幣 8,097,000 元（二零零九年同期：零）。該 現金產生單位減值的主要因素為光學零件 產品的新生產線延期投產。該現金產生單 位內其他資產的賬面值毋須撇減。 此單位可收回金額按使用價值計算方法來 釐定。此方法使用現金流量預測的方法， 該預測是基於管理層批准之五年期財務 預測，並且折扣率為 17% （二零零九年： 14% ）。力量光學的現金流量在五年期後 以 2.5% 穩定增長率推算。這一增長率乃依 據力量光學及相關行業過往數年的增長趨 勢而作出測算。按照使用價值計算的其他 關鍵假設涉及對包括銷售預算和毛利率預 算的現金流入╱出預估，該預估是根據該 單位的過去的業績和管理層對市場的發展 預期而釐定。 6. 所得稅支出 截至二零一零年六月三十日及二零零九年 六月三十日止六個月兩個期間，本集團中 國附屬公司的相關稅率介乎 12.5% 至 25% 。 5. IMPAIRMENT LOSS RECOGNISED IN RESPECT OF GOODWILL During the period ended 30 June 2010, the Group recognised an impairment loss of RMB8,097,000 (the corresponding period in 2009: Nil) in relation to goodwill arising on acquisition of Power Optics Company Limited (“Power Optics’’). The main factor contributing to the impairment of the cash-generating unit was the delay of new product line for the optical components product. No write-down of the carrying amounts of other assets in the cash-generating unit was necessary. The recoverable amount of this unit has been determined based on a value in use calculation. That calculation uses cash flow projections based on financial budgets approved by management covering a five-year period, and discount rate of 17% (2009: 14%). Power Optics’ cash flows beyond the five-year period are extrapolated using a steady 2.5% growth rate. This growth rate is based on the past few years growth trend of Power Optics and relevant industry. Other key assumptions for the value in use calculations relate to the estimation of cash inflows/outflows which include budgeted sales and gross margin, such estimation is based on the unit’s past performance and management’s expectations for the market development. 6. INCOME TAX CHARGE Six months ended 30 June 截至六月三十日止六個月 2010 2009 二零一零年 二零零九年 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (unaudited) （未經審核） （未經審核） Current tax: 即期稅項： – The People’s Republic of China (the “PRC”) Enterprise   Income Tax calculated at the prevailing tax rates －以目前稅率計算之中華人民共和國（「中國」） 企業所得稅 15,099 6,274 Deferred tax: 遞延稅項： – Current period －本期間 867 2,971 15,966 9,245 For both periods of six months ended 30 June 2010 and 30 June 2009, the relevant tax rates for the Group’s subsidiaries in the PRC ranged from 12.5% to 25%.