Annual Report 2008

Annual Report 2008 年報 147 33. 收購╱出售附屬公司（續） (b) （續） 所收購的資產淨值及收購所產生的商 譽，如下： * 該金額包括本集團注資金額人民幣 10,000,000 元。 所收購資產於收購日的相關賬面淨值與 公允值相若。收購舜宇恒平儀器產生商 譽是由於預期生產及銷售科學儀器獲利 及預計收購將帶來經營協同效益。 33.ACQUISITION/DISPOSAL OF SUBSIDIARIES (Continued) (b) (Continued) Details of the net assets acquired and the goodwill arising on acquisition are set out as below: Carrying amount and fair value 賬面值及公允值 RMB’000 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 252  Trade and other receivables 貿易及其他應收款項 5,715  Inventories 存貨 4,768  Bank balances and cash* 銀行結餘及現金 * 20,494  Trade and other payable 貿易及其他應付款項 (15,016) 16,213 Minority interests 少數股東權益 (5,790) Goodwill arising on acquisition 收購產生的商譽 12,077 Satisfied by cash 以現金支付 22,500 Net cash outflow arising on acquisition: 收購所用現金淨額︰  Cash consideration paid 已付現金代價 (22,500)  Bank balances and cash acquired* 所收購銀行結餘及現金 * 20,494 (2,006) * The amounts included RMB10,000,000 which is resulted from the capital injection by the Group. The carrying amount of the net assets acquired approximates their corresponding fair value at the date of acquisition. The goodwill arising on the acquisition of Sunny Hengping is attributable to the anticipated profitability of the manufacturing and sales of scientific instruments and the anticipated future operating synergies from the acquisition.