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 42 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 7. 已確認的無形資產減值虧 損 截至二零一一年六月三十日止期間，本 集團就附屬公司江蘇舜宇醫療器械有 限公司擁有的專利確認減值虧損人民幣 5,391,000 元（二零一零年：零）。該無形 資產減值的主要因素為與該專利相關產品 的銷售未獲市場熱烈反應，且低於管理層 的預期。 此包含無形資產的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 理層批准的專利可用年期期間的財務預 測，並且折扣率為 15.1% （二零一零年： 14% ）。與使用價值計算有關的其他關鍵 假設是根據該單位的過去業績及管理層對 市場的發展預期而釐定。 8. 所得稅支出 截至二零一一年六月三十日及二零一零 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% 。其他司法權區的稅項乃按照相關司 法權區的現行稅率計算。 7. IMPAIRMENT LOSS RECOGNISED IN RESPECT OF INTANGIBLE ASSET During the period ended 30 June 2011, the Group recognised an impairment loss of RMB5,391,000 (2010: Nil) in relation to patent owned by a subsidiary, Jiang Su Sunny Medical Instruments Co., Ltd. The main factor contributing to the impairment of the intangible asset was that the sales of products related to the patent did not get satisfactory response from market and was below management’s expectation. The recoverable amount of the cash generating unit containing the intangible asset has been determined based on a value in use calculation. That calculation uses cash flow projection based on financial budgets approved by management covering the period up to the useful life of the patent, and discount rate of 15.1% (2010: 14%). Other key assumptions for the value in use calculations relate to the estimation are based on the unit’s past performance and management’s expectations for the market development. 8. INCOME TAX EXPENSE 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） Current tax: 即期稅項： – The People’s Republic of China (the “PRC”) Enterprise   Income Tax calculated at the prevailing tax rates －以現行稅率計算之中華人民共和國（「中國」）企業所得稅 23,642 15,099 Deferred tax: 遞延稅項： – Current period －本期間 (947) 867 22,695 15,966 For both periods of six months ended 30 June 2011 and 30 June 2010, the relevant tax rates for the Group’s subsidiaries in the PRC ranged from 12.5% to 25%. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdiction.