Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 88 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 3. 主要會計政策（續） 商譽（續） 就減值檢測而言，收購產生之商譽分配予預 期會受惠於收購協同效益之各個或各組相 關現金產生單位。獲分配商譽之現金產生單 位會按年及於有跡象顯示有關單位可能出現 減值時進行檢測。就於財政年度內進行收購 所產生商譽而言，獲分配商譽之現金產生單 位會於該財政年度結束前進行減值檢測。當 現金產生單位之可收回金額少於該單位賬面 值，減值虧損首先會以減少獲分配商譽單位 之賬面值來分配，其後以該單位內各資產之 賬面值為基準按比例分配至該單位之其他資 產。任何商譽減值虧損直接於綜合收益表確 認。商譽減值虧損不會於其後期間撥回。 於其後出售相關現金產生單位時，在釐定其 出售盈利或虧損金額時，須計入應佔已撥充 資本之商譽金額。 收益確認 收益乃按已收及應收代價之公允值計算，指 就日常業務過程中所銷售的貨品及所提供的 服務之應收款項，再扣除折扣及銷售相關稅 項。 貨品銷售收益乃於貨品付運及其所有權轉移 時確認。 分包服務收入於提供服務時確認。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Goodwill (Continued) For the purpose of impairment testing, goodwill arising from an acquisition is allocated to each of the relevant cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the acquisition. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, and whenever there is an indication that the unit may be impaired. For goodwill arising on an acquisition in a financial year, the cash-generating unit to which goodwill has been allocated is tested for impairment before the end of that financial year. When the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to the unit first, and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the consolidated income statement. An impairment loss for goodwill is not reversed in subsequent periods. On subsequent disposal of the relevant cash-generating unit, the attributable amount of goodwill capitalised is included in the determination of the amount of profit or loss on disposal. Revenue recognition Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services provided in the normal course of business, net of discounts and sales related taxes. Revenue from the sale of goods is recognised when the goods are delivered and title has passed. Subcontracting service income is recognised when services are provided.