Interim Report 2020

舜宇光學科技（集團）有限公司 • 2020 中報 75 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 17.FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) (a) Debt investments The Group purchased several debt investments since 2018. These investments have certain features that cannot pass the testing of solely payments of principal and interest on the principal amount outstanding and thus were accounted for financial assets at FVTPL on the initial recognition. During the current interim period, the Group disposed one debt investment at the proceed of RMB27,538,000 (corresponding period of 2019: RMB19,454,000) and the Group purchased another debt instruments at FVTPL amounting to RMB77,617,000 with coupon rates ranging from 4.45% to 5.00%. The gain on the fair value change of the remaining debt investments amounting to RMB116,000 (corresponding period of 2019: RMB1,994,000) was recognised in the profit or loss in the current interim period. (b) Equity investments The Group’s equity investments of 餘姚市陽明智行投資中心 （有限合夥 ) (“V Fund”) and another partnership enterprise in total amount of RMB72,500,000 (31 December 2019: RMB RMB72,500,000) were classified as financial assets at FVTPL. As at 30 June 2020, the fair value of all equity investments amoun t ed t o RMB122,312,000 (31 Decembe r 2019: RMB100,579,000) with a fair value gain of RMB21,733,000 (corresponding period of 2019: RMB2,736,000) recognised in the profit or loss during the current interim period. 17. 按公允值計入損益的金融資 產（續） (a) 債務投資 自二零一八年起，本集團購入多項債 務投資。該等投資具有無法通過用於 僅用作支付本金及未償還本金之利息 的款項的測試的若干特點，故於初步 確認時列作按公允值計入損益的金融 資產。 於本中期期間，本集團出售一項債務 投資，所得款項為人民幣 27,538,000 元（ 二 零 一 九 年 同 期 ： 人 民 幣 19,454,000 元），且本集團購入另一項 按公允值計入損益的債務工具金額為 人民幣 77,617,000 元，票面利率介乎 4.45% 至 5.00% 不等。 餘下債務投資的公允值變動收益為人 民幣 116,000 元（二零一九年同期：人 民幣 1,994,000 元）於本中期期間在損 益內確認。 (b) 股權投資 本集團於餘姚市陽明智行投資中心 （有限合夥）（「 V 基金」）及另一家合 夥企業總金額為人民幣 72 , 500 , 000 元（二零一九年十二月三十一日：人 民幣 72,500,000 元）的股權投資分類 為按公允值計入損益的金融資產。於 二零二零年六月三十日，所有股權 投資的公允值為人民幣 122,312,000 元（二零一九年十二月三十一日：人 民幣 100,579,000 元），本中期期間 於損益中確認公允值收益為人民幣 21,733,000 元（二零一九年同期：人民 幣 2,736,000 元）。