Interim Report 2017

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2017 74 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 24.ACQUISITION OF A SUBSIDIARY (Continued) Assets acquired and liabilities recognised at the date of acquisition are as follows: RMB’000 人民幣千元 Non-current assets 非流動資產 Property, plant and equipment 物業、機器及設備 8,438 Deferred tax assets 遞延稅項資產 15,649 Current assets 流動資產 Loan and advances to customers 客戶貸款及墊款 61,314 Other receivable 其他應收款項 684 Bank balances and cash 銀行結餘及現金 117,694 Current liabilities 流動負債 Tax payable 應付稅項 (43) Other payables 其他應付款項 (920) Net assets acquired 所收購資產淨值 202,816 Less: amounts previously held as interests in associates 減：先前持作聯營公司權益的金額 (56,453) Less: gain on acquisition of a subsidiary 減：收購附屬公司收益 (1,308) Satisfied by cash 以現金支付 145,055 The assets and liabilities were recognised and measured at their relative fair value according to respective HKFRSs at acquisition date. Property, plant and equipment acquired through the Acquisition were located in the PRC and that the respective fair value had been arrived at on the basis of a valuation carried out by Yuyao Yongxin Assets Appraisal Co., Ltd., an independent qualified professional valuers not connected to the Group. 24. 收購一間附屬公司（續） 於收購日期收購之資產及確認之負債如下： 資產及負債於收購日期根據相關香港財務報 告準則確認並按其各自的公允值計量。透過 收購事項收購的物業、機器及設備均位於中 國，且相應公允值乃根據與本集團並無關連 的獨立合資格專業估值師餘姚永信資產評估 有限公司進行的估值達致。