Annual Report 2008

Annual Report 2008 年報 145 33.ACQUISITION/DISPOSAL OF SUBSIDIARIES (Continued) (a) (Continued) The net assets acquired in the transaction, and the goodwill arising, are as follows: Acquiree’s carrying amount before combination Fair value adjustments Fair value 被收購公司於 合併前的賬面值 公允值調整 公允值 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 Net assets acquired: 所收購資產淨值︰  Property, plant and equipment 物業、機器及設備 22,905 8,328 31,233  Intangible asset 無形資產 84 8,826 8,910  Trade and other receivables 貿易及其他應收款項 7,189 – 7,189  Bank balances and cash 銀行結餘及現金 21,940 – 21,940  Trade and other payables 貿易及其他應付款項 (8,257) – (8,257)  Amount due to a shareholder 應付股東款項 (2,475) – (2,475)  Bank borrowings 銀行借貸 (19,818) – (19,818)  Deferred tax liabilities 遞延稅項負債 – (2,076) (2,076) 21,568 15,078 36,646 Minority interests 少數股東權益 (16,520) Less: amount previously held as available-for-sale    investments 減：之前持有的可供出售投資 (7,511) Goodwill arising on acquisition 收購產生的商譽 8,097 Satisfied by cash 以現金支付 20,712 Net cash inflow arising on acquisition: 收購所得現金淨額︰  Cash consideration paid 已付現金代價 (20,712)  Bank balances and cash acquired 所收購銀行結餘及現金 21,940 1,228 The goodwill arising on the acquisition of Power Optics is attributable to the anticipated profitability of the manufacturing and sales of optoelectronic products and the anticipated future operating synergies from the acquisition. 33. 收購╱出售附屬公司（續） (a) （續） 交易中所收購資產淨值及所產生的商譽 如下： 收購力量光學產生的商譽源於預期製 造、銷售光電產品獲利及預期收購將帶 來經營協同效益。