Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 134 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 27. 股本（續） 附註：（續） (2) 截至二零零七年十二月三十一日止年度， 董事會授權將本公司特別儲備賬的進賬額 79,900,000 港 元 撥 充 資 本， 按 面 值 繳 足 799,000,000 股份的股款。 (3) 於二零零七年六月份，本公司以全球發售方式 按每股 3.82 港元的價格向香港及海外投資者發 行 200,000,000 股每股面值 0.1 港元的股份。 28. 資本風險管理 本集團會管理資本，維持最有利的債務及權 益結餘，以確保本集團轄下公司能夠持續經 營，提高股東的回報。本集團的整體策略與 去年相同。 本集團的資本架構由負債（包括於附註 26 中 披露的借貸）、淨現金和現金等值項目及股權 持有人應佔權益（包括股本、其他儲備及保 留盈利）組成。 本公司董事會定期檢查資本架構。公司財務 部會檢查工程部提交的建築項目計劃建議， 並考慮所需資金後編製年度預算，再交由本 公司董事評估。本公司董事會根據建議年度 預算考慮資本成本及各類別資本所涉風險。 本公司董事亦透過發行新股及派發股息平衡 整體資本架構。 27.SHARE CAPITAL (Continued) Notes: (Continued) (2) During the year ended 31 December 2007, the Board of Directors authorised to capitalise HK$79,900,000 standing to the credit of the special reserve account of the Company by applying such sum in paying up in full at par of 799,000,000 shares. (3) In June 2007, the Company issued 200,000,000 shares with a nominal value of HK$0.1 each, at a price of HK$3.82 per share by way of a global offering to Hong Kong and overseas investors. 28.CAPITAL RISK MANAGEMENT The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to shareholders through the optimisation of the debt and equity balance. The Group’s overall strategy remains unchanged from prior year. The capital structure of the Group consists of debt, which includes the borrowings disclosed in note 26, net of cash and cash equivalents and equity attributable to equity holders of the Company, comprising share capital, other reserves and retained earnings. The directors of the Company review the capital structure periodically. As a part of this review, the directors of the Company assess the annual budget prepared by the corporate finance department which reviews the planned construction projects proposed by engineering department and prepares the annual budget taking into account of the provision of funding. Based on the proposed annual budget, the directors of the Company consider the cost of capital and the risks associated with each class of capital. The directors of the Company also balance its overall capital structure through the new share issues and payment of dividends.