Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 102 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 27. 遞延收入（續） 28. 應付債券 於二零一八年一月十六日，本公司根據美國 《證券法》 S 規例向美國境外專業投資者發行 於二零二三年到期之 600,000,000 美元 3.75 厘 的無抵押債券。該發行已於二零一八年一月 二十三日完成，且債券於香港聯交所的上市 於二零一八年一月二十四日生效。 本公司已將部分債券所得款項淨額用作為資 本開支提供資金、滿足營運資金需求、現有 債務再融資及其他一般公司用途。 於本中期期間，約人民幣 66,133,000 元的利 息開支於簡明綜合損益表中確認。 27.DEFERRED INCOME (Continued) 30 June 31 December 2018 2017 二零一八年 六月三十日 二零一七年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Deferred income related to government grants: 政府補助金遞延收入： Subsidies related to technology enhancement of production lines 生產線技術改進補貼 47,361 29,751 Subsidies related to research and development of technology projects 技術項目研發補貼 31,509 53,862 Total 總計 78,870 83,613 Less: current portion 減：即期部分 (31,952) (38,788) Non-current portion 非即期部分 46,918 44,825 28.BONDS PAYABLE On 16 January 2018, the Company issued unsecured bonds in the amount of US$600 million at the rate of 3.75% which will be due by year 2023 to professional investors outside of the United States in accordance with Regulation S under the U.S. Securities Act. The issuance has been completed on 23 January 2018 and the listing of the bonds in the Hong Kong Stock Exchange became effective on 24 January 2018. The Company has used part of the net proceeds from the bonds for funding capital expenditures, fulfilling working capital requirements, refinancing existing indebtedness and other general corporate purposes. During the current interim period, interest expense of approximately RMB66,133,000 was recognised in condensed consolidation statement of profit or loss.