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 86 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 15.DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT The deposits are paid for construction of factory buildings and acquisition of plants and equipment located in the PRC for the expansion of the Group’s production plant. During the current interim period, the Group paid an amount of approximately RMB580,905,000 (corresponding period of 2017: RMB512,409,000) as the deposits for acquisition of property, plant and equipment and transferred an amount of approximately RMB479,898,000 (corresponding period of 2017: RMB90,797,000) to property, plant and equipment. 16.EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE I NCOME / AVA I LABLE - FOR - SALE INVESTMENTS As at 31 December 2017, the carrying amount of the available- for-sale investments was RMB129,373,000 which measured at cost less impairment since these investments do not have a quoted market price in an active market and whose fair value cannot be reliably measured. According to the transition provisions set out in HKFRS 9, the Group should apply the classification and measurement requirements retrospectively to instruments that have not been derecognised as at 1 January 2018. At the date of initial application of HKFRS 9, the Group irrevocably elected to present the equity instruments amounting to RMB92,623,000 with the subsequent changes in fair value of equity investments in other comprehensive income (“OCI”) and a fair value gain of RMB35,218,000 (net off with the related deferred tax liabilities of RMB6,215,000) was recognised in the FVTOCI reserve as at 1 January 2018. During the current interim period, a fair value gain of RMB2,811,000 (net off with the related deferred tax liabilities of RMB496,000) was recognised in the FVTOCI reserve accordingly. The remaining equity investments with the carrying amount of RMB36,750,000 were reclassified as FVTPL and the fair value change was insignificant for the current interim period. 15. 就收購物業、機器及設備已 支付的按金 本集團就興建廠房樓宇以及收購位於中國的 機器及設備以供其生產機器擴張而支付按金。 於本中期期間，本集團就收購物業、機 器及設備已支付的按金金額約為人民幣 580,905,000 元（二 零 一 七 年 同 期： 人 民 幣 512,409,000 元），並將金額約為人民幣 479,898,000 元的按金轉撥至物業、機器及 設備（二零一七年同期：人民幣 90,797,000 元）。 16. 以公允值計量並計入其他全 面收益的權益工具╱可供出 售投資 於二零一七年十二月三十一日，可供出售投 資的賬面值為人民幣 129,373,000 元，乃按成 本減減值計量，因該等投資在活躍市場並無 市場報價且其公允值無法可靠地計量。 根據香港財務報告準則第 9 號所載的過渡條 文，本集團應將分類和計量規定追溯應用於 二零一八年一月一日尚未終止確認的工具。 於初步應用香港財務報告準則第 9 號之日， 本集團不可撤銷地選擇呈列金額為人民幣 92,623,000 元的權益工具，而權益工具的後 續公允值變動乃列入其他全面收益（「其他全 面收益」），於二零一八年一月一日有人民幣 35,218,000 元的公允值收益（扣除相關遞延 稅項負債人民幣 6,215,000 元）於按公允值計 入其他全面收益列賬的撥備中確認。 於本中期期間有人民幣 2,811,000 元的公允值 收益（扣除相關遞延稅項負債人民幣 496,000 元）於按公允值計入其他全面收益列賬的撥備 中確認。 其餘賬面值為人民幣 36,750,000 元的股權投 資已重新分類為按公允值計入損益，且公允 值變動對本中期期間而言影響不大。