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 舜宇光學科技（集團）有限公司 2018 中期報告 89 18. 按公允值計入損益的金融資產 （續） (c) 基金投資 於本中期期間，本集團簽訂若干合約以 向金融機構購買基金單位（「基金」）。全 部合約於初步確認時列作按公允值計入 損益的金融資產。於二零一八年六月三 十日，根據金融機構的投資報表，基金 的公允值為 48,898,000 美元，等於人民 幣 323,539,000 元。 (d) 非上市金融產品及結構性存款 於本中期期間，本集團與銀行簽訂若干 非上市金融產品及結構性存款合約。 該等非上市金融產品由中國相關銀行管 理，以主要投資於債券、信託及現金基 金等若干金融資產。非上市金融產品在 初步確認時已列作按公允值計入損益的 金融資產，該部分非上市金融產品的收 益根據相關政府債務工具及國庫券的表 現釐定，合約中的預期年收益率介乎 1.80% 至 5.20% 之間（二零一七年十二月 三十一日： 2.20% 至 5.30% ）。結構性存 款包含與主合約不密切相關的嵌入衍生 工具，整個合併合約於初步確認時計量 為按公允值計入損益的金融資產。 本公司董事認為，非上市金融產品及結 構性存款的公允值變動於本中期期間並 不重大。 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) (c) Fund investments During the current interim period, the Group entered into several contracts to purchase fund units (the “Fund”) with a financial institution. The entire contracts have been accounted for financial assets as FVTPL on initial recognition. As at 30 June 2018, the fair value of the Fund is United State Dollar (“US$” or “USD”) 48,898,000 per the investment statement of the financial institution, equivalent to RMB323,539,000. (d) Unlisted financial products and structured deposits During the current interim period, the Group entered into several contracts of unlisted financial products and structured deposits with banks. The unlisted financial products are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for financial assets at FVTPL on initial recognition in which that the return of the unlisted financial products was determined by reference to the performance of the underlying government debt instruments and treasury notes and the expected return rate stated in the contracts ranges from 1.80% to 5.20% (31 December 2017: 2.20% to 5.30%) per annum. The structured deposits contain embedded derivatives that were not closely related to the host contracts and the entire combined contracts have been measured as financial assets at FVTPL on initial recognition. In the opinion of the directors of the Company, the fair value change of the unlisted financial products and structured deposits is insignificant in the current interim period.