Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 122 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 16. 商譽（續） 截至二零零八年十二月三十一日止，本集團 對收購舜宇恒平儀器確認的商譽減值損失為 人民幣 8,006,000 元（二零零七年：無）。 現金產生單位減值的主要因素是由於供給主 要客戶的光學儀器產品價格下降。而現金產 生單位其他資產的賬面值毋須減值，相關商 譽在附註 5 分部報告的「光學儀器」中作披露。 17. 商譽減值測試 附註 5 解釋，本集團主要部分採用業務分部來 報告分部資訊。為進行減值測試，附註 16 中 所載商譽已分配至兩個現金產生單位（「現金 產生單位」），其中包括一個在光學儀器業務 部門的附屬部分，一個在光學元件業務部門 領域。截至二零零八年十二月三十一日分配 給這些單位的商譽賬面值（扣除累計減值虧 損）如下： 上述現金產生單位可收回金額確認基礎及其 主要基本假設概述如下： 16.GOODWILL (Continued) During the year ended 31 December 2008, the Group recognised an impairment loss of RMB8,006,000 (2007: nil) in relation to goodwill arising on acquisition of Sunny Hengping. The main factor contributing to the impairment of the cash- generating unit was the reduction of selling price of the optical instruments product to its major customers. No write-down of the carrying amounts of other assets in the cash-generating unit was necessary. The goodwill is included in the ‘optical instruments’ reportable segment disclosed in note 5. 17.IMPAIRMENT TESTING ON GOODWILL As explained in note 5, the Group uses business segments as its primary segment for reporting segment information. For the purposes of impairment testing, goodwill set out in note 16 has been allocated to two individual cash generating units (CGUs), including one subsidiary in Optical instruments segment and one in Optical components segment. The carrying amounts of goodwill (net of accumulated impairment losses) as at 31 December 2008 allocated to these units are as follows: 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 Optical instruments – Sunny Hengping 光學儀器－舜宇恒平儀器 4,071 12,077 Optical components – Power Optics 光學元件－力量光學 8,097 – 12,168 12,077 The basis of the recoverable amounts of the above CGUs and their major underlying assumptions are summarised below: