Interim Report 2012

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2012 中期報告 52 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2012 簡明綜合 財務報表附註 截至二零一二年六月三十日止六個月 19. 受限制股份獎勵計劃（續） 截至二零一二年六月三十日止六個月，於 損益扣除的以權益結算股份付款開支約為 人民幣 8,926,000 元（二零一一年同期：約 人民幣 6,361,000 元）。 附註： 於二零一二年已授出限制性股份總數 中， 4,068,000 股股份於每個授出日期 週年日分批歸屬四分之一。所授出限制 性股份的公允值乃基於掛牌價格計量。 20. 出售附屬公司 於二零一二年四月一日，本集團訂立一 份買賣協議，將其於附屬公司江蘇舜宇 醫療（該公司主要從事製造及銷售醫療器 械業務）的 25% 權益出售予江蘇舜宇醫 療的非控股權益，現金代價為約人民幣 1,228,000 元。 於截至二零一一年十二月三十一日止年 度，本集團就江蘇舜宇醫療擁有的專利確 認全額減值虧損約人民幣 5,391,000 元。 無形資產減值的主要原因為，有關專利的 產品銷售並未獲得滿意的市場回應，且低 於管理層的預期。於本中期期間，由於本 集團認為專利的價值可通過出售江蘇舜宇 醫療的股份而予以收回，故本集團於出售 江蘇舜宇醫療前撥回有關相應專利的減值 虧損約人民幣 5,058,000 元。 19. RESTRICTED SHARE AWARD SCHEME (Continued) The equity-settled share-based payments expense charged to profit or loss was approximately RMB8,926,000 for the six months ended 30 June 2012 (the corresponding period of 2011: approximately RMB6,361,000). Note: Among the total number of restricted shares granted in 2012, 4,068,000 shares are under vesting scale in a tranche of one-forth on every anniversary date of the grant date. The fair value of restricted shares granted is measured on the basis of listed share price. 20. DISPOSAL OF A SUBSIDIARY On 1 April 2012, the Group entered into a sale and purchase agreement to dispose of 25% of its interest in a subsidiary, Jiangsu Medical, which is principally engaged in the manufacturing and sale of medical instrument business, to a non-controlling interest of Jiangsu Medical, for a cash consideration of approximately RMB1,228,000. During the year ended 31 December 2011, the Group recognised a full impairment loss of approximately RMB5,391,000 in relation to a patent owned by Jiangsu Medical. The main factor contributing to the impairment of the intangible asset was that the sales of the products related to the patent did not get satisfactory response from the market and was below management’s expectation. During the current interim period, the Group reversed the impairment loss of approximately RMB5,058,000 in relation to the corresponding patent before the disposal of Jiangsu Medical as the Group considered the value of the patent is recoverable through the disposal of shares in Jiangsu Medical.