Interim Report 2014

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2014 截至二零一四年六月三十日止六個月 Sunny Optical Technology (Group) Company Limited Interim Report 2014 p62 24. 公允值計量（續） 非按經常性基準以公允值計量的 金融資產及金融負債的公允值 本公司董事認為於簡明綜合財務報表確認的 金融資產及金融負債賬面值與其公允值相若。 25. 報告期後事項 (i) 於二零一四年七月二十五日，本集團與本 集團的附屬公司舜宇儀器新加坡有限公 司（「舜宇新加坡」）非控股權益的股東 （「賣方」）訂立一份股份購買協議（「協 議」）。根據協議，本集團將購買由賣方 持有的所有普通股，即 3,634,500 股普通 股或舜宇新加坡已發行股本的 31.8% ， 總代價為 320,594 新加坡元（相等於約人 民幣 1,579,000 元）。股份購買交易完成 後，本集團將擁有舜宇新加坡 100% 股 權。股份購買交易預期於二零一四年八 月二十四日完成。 (ii) 於二零一四年八月十五日，本集團透過 浙江舜宇光學有限公司（本公司之間接全 資附屬公司）與舜宇代名人（定義見本公 司日期為二零一四年八月十五日之公告） 訂立一項有條件協議，以收購舜宇集團 有限公司（「舜宇集團」）之全部股權，現 金代價為人民幣 351,372,445 元（「收購 事項」）。 本公司非執行董事及主要股東王文鑒先 生乃舜宇代名人之一，彼持有舜宇集團 逾 30% 實際股權。 舜宇集團有限公司主要從事投資控股及 物業租賃業務。 截至簡明綜合財務報表獲批准刊發之 日，收購事項尚未結束且本公司管理層 仍在對收購事項之財務影響進行評估。 收購事項之詳情載列於本公司日期為二 零一四年八月十五日之公告。 24.FAIR VALUE MEASUREMENT (Continued) Fair value of financial assets and financial liabilities that are not measured at fair value on a recurring basis The Directors of the Company consider that the carrying amounts of financial assets and financial liabilities recognised in the condensed consolidated financial statements approximate their fair values. 25.EVENTS AFTER THE REPORTING PERIOD (i) On 25 July 2014, the Group entered into a share purchase agreement (the “Agreement”) with the shareholders of the non-controlling interests (the “Vendors”) of a subsidiary of the Group, Sunny Instruments Singapore Pte. Ltd. (“Sunny Singapore”). According to the Agreement, the Group will purchase all the ordinary shares held by the Vendors, representing 3,634,500 ordinary shares or 31.8% of the issued share capital of Sunny Singapore, for a total consideration of Singapore Dollar 320,594 (equivalent to approximately RMB1,579,000). Upon completion of the share purchase transaction, the Group will own 100% of the equity interest of Sunny Singapore. The share purchase transaction is expected to be completed by 24 August 2014. (ii) On 15 August 2014, the Company through Zhejiang Sunny Optics Co., Ltd., an indirect wholly-owned subsidiary of the Company, entered into a conditional agreement with Sunny Nominees (as defined in announcement of the Company dated 15 August 2014) to acquire the entire equity interests of Sunny Group Limited (the “Sunny Group”) at a cash consideration of RMB351,372,445 (the “Acquisition”). Mr. Wang Wenjian, who is a non-executive director and a substantial shareholder of the Company, is one of the Sunny Nominees and has more than 30% of effective equity interest in Sunny Group. Sunny Group Limited is principally engaged in investment holding and property leasing. At the date of approval for issuance of the condensed consolidated financial statements, the Acquisition has not yet been completed and the management of the Company is still assessing the financial effects of the Acquisition. Details of the Acquisition are shown in the Company’s announcement dated 15 August 2014.