Interim Report 2017

73 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2017 截至二零一七年六月三十日止六個月 舜宇光學科技（集團）有限公司 2017 中期報告 23.SHARE AWARD SCHEME (Continued) Note: The restricted shares granted during the current interim period vest on every anniversary date of the grant date of each batch of the restricted shares in tranches on the following scale: Restricted shares 限制性股份 Scale 規模 1,092,800 shares 1,092,800 股股份 One-half 二分之一 203,994 shares 203,994 股股份 One-third 三分之一 The fair value of the restricted shares granted is measured on the basis of an observable market price. 24.ACQUISITION OF A SUBSIDIARY On 31 May 2017, the Company, through Sunny Group Limited, an indirectly wholly-owned subsidiary of the Company, entered into an equity transfer agreement with several equity investors to acquire their residual equity interests of Yuyao City Sunny Huitong Microcredit Co., Ltd. (“Sunny Huitong”) at a cash consideration of RMB145,055,000 (the “Acquisition”). Immediately before acquisition, Sunny Huitong was an associate of the Group. Thereafter, Sunny Huitong became an indirectly 100%-owned subsidiary of the Company. Sunny Huitong is established in the PRC and is principally engaged in provision of financing service in Yuyao City, Zhejiang Province. The Directors considered that the Acquisition was beneficial to the Company by expanding the access to financial support, eliminating of future continuing connected transactions and enhancing the overall management effectiveness of the Group’s operations. The Directors considered that the Acquisition is accounted for as an acquisition of assets and assumption of liabilities. 23. 股份獎勵計劃（續） 附註：於本中期期間已授出限制性股份於各批限制 性股份授出日期的每個週年日按以下規模分 批歸屬： 所授出限制性股份的公允值乃基於可觀察的 市場價格計量。 24. 收購一間附屬公司 於二零一七年五月三十一日，本公司透過舜 宇集團有限公司（本公司之間接全資附屬公 司）與多個股權投資者訂立一項股權轉讓協 議，以收購彼等於餘姚市舜宇匯通小額貸款 股份有限公司（「舜宇匯通」）的剩餘股權， 現金代價為人民幣 145,055,000 元（「收購事 項」）。緊接收購前，舜宇匯通為本集團的聯 營公司。收購後，舜宇匯通成為本公司間接 全資附屬公司。舜宇匯通於中國成立，主要 於浙江省餘姚市提供融資服務。 董事認為，收購事項可擴大財務資助渠道、 避免日後進行持續關連交易及提高本集團業 務之整體管理效率，故此對本公司有利。董 事認為，收購事項應入賬列作收購資產及承 擔負債。