Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 144 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 32. 退休福利計劃 本集團中國附屬公司的僱員已參加地方政府 經營的國家管理退休福利計劃。該等附屬公 司須自工資成本撥出特定百分比的款項作為 退休福利計劃的供款。本集團於該退休福利 計劃的唯一責任為向該計劃作出定額供款。 本集團亦為香港僱員參加二零零零年十二月 根據強制性公積金計劃條例設立的強制性公 積金計劃（「強積金計劃」）。該計劃的資產獨 立於本集團資產，存放於由信託人管理的基 金。本集團按身為強積金計劃成員的僱員之 相關薪金成本 5% 供款，上限為每月人民幣 882 元（約等於 1,000 港元），而僱員亦會作相 應供款。 33. 收購╱出售附屬公司 (a) 於二零零八年十二月十八日，本集團收 購力量光學額外股權，現金代價為人民 幣 20,712,000 元。本集團持有的權益由 8.56% 增至 54.92% 。該收購已按收購 法入賬。收購所產生商譽數額為人民幣 8,097,000 元。 32.RETIREMENT BENEFIT SCHEME 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 Retirement benefit scheme contribution made during the year 年內退休福利計劃供款 19,581 10,546 The employees of the Group’s PRC subsidiaries are members of a state-managed retirement benefit scheme operated by the local government. The subsidiaries are required to contribute a specified percentage of their payroll costs to the retirement benefit scheme to fund the benefits. The only obligation of the Group with respect to the retirement benefit scheme is to make the specified contributions. The Group also participates in a Mandatory Provident Fund Scheme (the MPF Scheme) established under the Mandatory Provident Fund Ordinance in December 2000 for the Group’s Hong Kong employees. The assets of the schemes are held separately from those of the Group, in funds under the control of trustees. For employees who were members of the MPF Scheme, the Group contributes 5% of relevant payroll costs to the scheme and subject to a maximum of RMB882 (equivalent approximately to HK$1,000) per month, which contribution is matched by the employee. 33.ACQUISITION/DISPOSAL OF SUBSIDIARIES (a) On 18 December 2008, the Group acquired additional equity interests of Power Optics for consideration of RMB20,712,000. The equity interests held by the Group have increased from 8.56% to 54.92%. This acquisition has been accounted for using the purchase method. The amount of goodwill arising as a result of the acquisition was RMB8,097,000.