Annual Report 2008

Annual Report 2008 年報 129 22. 按公允值計入損益之金融資產 於年內，本集團與銀行簽訂了若干為期 3 個月 至 1 年的結構性存款合同。該等結構性存款包 含與主合同不密切相關的嵌入衍生工具。全 部合併合同在初步確認時已被指定為按公允 值計入損益之金融資產。 本金為人民幣 220,000,000 元的結構性存款， 其收益和本金不是由有關銀行來保證，而是 由合同中所列的中國境內公司的業績來確 定，合同中的預期年收益率介乎 4.8% 至 7.0% 之間。 本金為人民幣 39,000,000 元的結構性存款， 其收益和本金不是由有關銀行來保證，而是 由銀行中利用這些結構性存款收益購買的租 賃資產的業績來確定，合同中的預期年收益 率為 2.4% 。 本金為人民幣 30,000,000 元的結構性存款， 其收益和本金不是由有關銀行來保證，而是 由銀行中利用這些結構性存款收益購買銀行 存款和公司庫存債券的業績來確定，合同中 的預期年收益率為 5.0% 。 董事認為在結算日的結構性存款的公允價與 本金加上調整後預期收益的應計利息的總價 值相若。 年結日後至本報告之日，本金為人民幣 139,000,000 元的結構性存款已收回本金及應 計利息。 22.FINANCIAL ASSETS DESIGNATED AS AT FAIR VALUE THROUGH PROFIT OR LOSS During the year, the Group entered into several contracts of structured deposits with banks for a period from 3 months to 1 year. The structured deposits contain embedded derivatives which are not closely related to the host contract. The entire combined contracts have been designated as at financial assets at FVTPL on initial recognition. For the structured deposits with principal of RMB220,000,000, the return and principal are not guaranteed by the relevant banks and the return is determined by reference with the performance of the PRC companies as stated in the contracts. The expected return rate stated in the contracts are ranged from 4.8% to 7.0% per annum. For structured deposits with principal of RMB39,000,000, the return and principal are not guaranteed by the relevant banks and the return is determined by reference with the performance of (the underlying leased assets acquired by banks by means of the proceeds received from those structured deposits.) The expected return rate stated in the contracts are 2.4% per annum. For the structured deposit with principal of RMB30,000,000, the return and principal are not guaranteed by the relevant bank and the return is determined by reference with the performance of the (bank deposits and corporate and treasury bonds acquired by bank by means of the proceeds received from the structured deposit.) The expected return rate stated in the contract is 5.0% per annum. In the opinion of the directors, the fair value of the structured deposits at the balance sheet date approximated the principal amounts, after adjusting the accrued interest of expected return. Subsequent to year end and up to the date of this report, the principal of structured deposits amounting to RMB139,000,000 have been settled at their principal amounts together with accrual interest.