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 88 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 18.FINANCIAL ASSETS AT FAIR VALUE T H R O U G H P R O F I T O R L O S S (Continued) (a) Debt investments During the current interim period, the Group entered into several contracts to purchase the debt investments with carrying coupon rates ranging from 4.65% to 7.25% with certain features which could not pass the testing of solely payments of principal and interest on the principal amount outstanding and accounted for financial assets at fair value through profit or loss on the initial recognition. (b) Equity investments Upon the initial application of HKFRS 9, the Group’s equity investments of 餘姚市陽明智行投資中心 ( 有限合夥 ) (“V Fund”) in the amount of RMB36,750,000 were reclassified from available-for-sale investments to financial assets at FVTPL as at 1 January 2018. And during the interim period the Group has also made another equity investment in the amount of RMB20,000,000 into a newly set up partnership enterprise which was established with the independent third parties, the equity interest accounted for only 1.46% and this equity investment was also measured at FVTPL. In the opinion of the directors of the Company, the fair value change of these equity investments is insignificant since the initial recognition. 18. 按公允值計入損益的金融資產 （續） (a) 債務投資 於本中期期間，本集團已簽訂若干合約 以購買票面利率自 4.65% 至 7.25% 不等的 債務投資（具備若干特點），該等投資無 法通過用於僅用作支付本金及未償還本 金之利息的款項的測試，故於初步確認 時列作按公允值計入損益的金融資產。 (b) 股權投資 初步應用香港財務報告準則第 9 號後，本 集團於餘姚市陽明智行投資中心（有限合 夥）（「 V 基金」）金額為人民幣 36,750,000 元的股權投資由可供出售投資於二零一 八年一月一日重新分類為按公允值計入 損益的金融資產。於本中期期間，本集 團作出另一項金額人民幣 20,000,000 元 的股權投資，與獨立第三方新成立合夥 企業，股權僅佔 1.46% ，此股權投資亦 按公允值計入損益計量。本公司董事認 為，這些股權投資自初步確認起的公允 值變動並不重大。