Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 102 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 4. 估計不確定因素之主要來源 於應用附註 3 所載本集團會計政策時，本公司 董事須對無法依循其他途徑所得資產與負債 之賬面值作出判斷、估計及假設。該等估計 及相關假設是根據過往經驗及被認為相關之 其他因素而作出。實際結果或會與該等估計 有所不同。 估計及相關假設乃按持續基準審閱。會計估 計之修訂乃於估計有所修訂之期間（倘修訂 僅影響該期間），或於修訂期間及未來期間 （倘修訂影響本期間及未來期間）內確認。 估計之不確定因素主要來源 以下為於結算日很可能導致下一個財政年度 資產及負債賬面值重大調整有關將來之主要 假設及其他估計之不確定因素主要來源。 存貨減值 董事根據存貨賬面值與可變現淨值間的差額 計算存貨減值。可變現淨值指估計售價減所 有估計完成成本及市場推廣、銷售及分銷成 本。倘市價波動引致可變現淨值下跌，或須 計提額外減值。二零零八年的減值虧損為人 民幣 9,446,000 元。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, which are described in note 3, the directors of the Company are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Key sources of estimation uncertainty The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the balance sheet date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Impairment for inventories The impairment for inventories has been determined by the directors based on the difference between the carrying amount of inventories and the net realisable value. Net realisable value represents the estimated selling price less all the estimated costs to completion and costs to be incurred in marketing, selling and distribution. If the market price were to fluctuate resulting in a decline in the net realisable value, additional impairment may be required. An impairment loss of RMB9,446,000 was recognised during 2008.