Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 142 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 29. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） 流動資金風險（續） c. 公允值 金融資產及金融負債（不包括按公允值計 入損益之金融資產和可供出售投資）的公 允值按折現現金流分析的公認定價模式 或當前公開市場交易價格或比率作為輸 入項目釐定。 本公司董事認為於綜合資產負債表按攤 銷成本列賬的所有金融資產及金融負債 賬面值與公允值相若。 29.FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risks (Continued) Liquidity risk (Continued) Weighted average effective interest rate Less than 3 months 3 months to 1 year 1 year to 5 years Total undiscounted cash flows Carrying amount 加權平均 實際利率 三個月內 三個月 至一年 一年至五年 未折現現金 流量總額 賬面值 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 As at 31 December 2008 於二零零八年十二月三十一日 Trade and other payables 貿易及其他應付款項 – 53,828 129,998 – 183,826 183,826 Amounts due to related parties 應付關連人士款項 – 8,015 – – 8,015 8,015 Amount due to a shareholder 應付股東款項 4.5% 2,475 – – 2,475 2,475 Borrowings 借貸 2.55%-11.11% 18,750 – 19,824 38,574 35,510 83,068 129,998 19,824 232,890 229,826 As at 31 December 2007 於二零零七年十二月三十一日 Trade and other payables 貿易及其他應付款項 – 50,118 173,700 – 223,818 223,818 Amounts due to related parties 應付關連人士款項 – 5,661 – – 5,661 5,661 55,779 173,700 – 229,479 229,479 c. Fair value The fair value of financial assets and financial liabilities (excluding financial asset designated as at fair value through profit or loss and available-for-sale investments) is determined in accordance with generally accepted pricing models based on discounted cash flow analysis or using prices or rates from observable current market transactions as input. The directors of the Company consider that the carrying amounts of all financial assets and financial liabilities recorded at amortised cost in the consolidated balance sheet approximate their corresponding fair values.