Interim Report 2011

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2011 中期報告 41 Notes to Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2011 簡明綜合 財務報表附註 截至二零一一年六月三十日止六個月 5. 其他收益及虧損 6. 已確認的商譽減值虧損 於截至二零一一年六月三十日止期間，本 集團就收購上海恒平科學儀器有限公司 （「上海恒平」）產生的商譽確認減值虧損人 民幣 4,071,000 元（二零一零年同期：就收 購 Power Optics Co., Ltd. 產生的商譽確認 減值虧損人民幣 8,097,000 元）。該現金產 生單位減值的主要因素為光學儀器產品的 新生產線延期投產以及新產品的銷售情況 不及預期。該現金產生單位內其他資產的 賬面值毋須撇減。 此現金產生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 15.1% （二零 一零年： 14% ）。上海恒平的現金流量在 五年期後以 5% 穩定增長率推算。這一增長 率乃依據上海恒平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。 5. OTHER GAINS AND LOSSES Six months ended 30 June 截至六月三十日止六個月 2011 2010 二零一一年 二零一零年 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (unaudited) （未經審核） （未經審核） Net foreign exchange loss 外匯虧損淨額 3,466 1,752 Net loss (gain) on disposal of property, plant and equipment 出售物業、機器及設備的虧損（收益）淨額 191 (590) 3,657 1,162 6. IMPAIRMENT LOSS RECOGNISED IN RESPECT OF GOODWILL During the period ended 30 June 2011, the Group recognised an impairment loss of RMB4,071,000 in relation to goodwill arising on acquisition of Shanghai Sunny Hengping Scientific Co., Ltd. (“Shanghai Hengping”) (the corresponding period in 2010: RMB8,097,000 recognised for goodwill arising on acquisition of Power Optics Co., Ltd.). The main factor contributing to the impairment of the cash-generating unit was the delay of new product line for the optical instrument product and that the sales from new products was not as good as expected. No write-down of the carrying amounts of other assets in the cash-generating unit was necessary. The recoverable amount of this cash generating 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 15.1% (2010: 14%). Shanghai Hengping’s cash flows beyond the five-year period are extrapolated using a steady 5% growth rate. This growth rate is based on the past few years growth trend of Shanghai Hengping 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.