Interim Report 2020

76 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2020 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) (c) Fund investments The Group entered into several contracts to purchase fund units (the “Fund”) with a financial institution since 2018, which were accounted for as financial assets as FVTPL on initial recognition. During the current interim period, the Group disposed several fund investments at the proceed of RMB360,110,000 (corresponding period of 2019: nil) and the Group purchased another new fund investments with the same nature at FVTPL amounting to RMB352,415,000 (corresponding period of 2019: nil). As at 30 June 2020, the fair value of the remaining Fund was United States Dollar (“US$” or “USD”) 53,861,000 (31 December 2019: USD53,559,000) per the investment s t a t emen t o f t he f i nanc i a l i ns t i t u t i on , equ i va l en t t o RMB381,309,000 (31 December 2019: RMB373,638,000). The fair value gain in the amount of RMB28,894,000 (corresponding period of 2019:RMB27,464,000) was recognised in the profit or loss in the current interim period. (d) Unlisted financial products The Group entered into several contracts of unlisted financial products with banks which 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 as financial assets at FVTPL on initial recognition in which that the return on the unlisted financial products was determined by reference to the performance of the underlying investment assets and as at 30 June 2020, the expected return rate stated in the contracts ranges from 2.60% to 3.95% (31 December 2019: 2.10% to 4.75%) per annum. In the opinion of the Directors of the Company, the fair value change of the unlisted financial products is insignificant in the current interim period. 17. 按公允值計入損益的金融資 產（續） (c) 基金投資 自二零一八年起，本集團與金融機構 訂立數項協議以購買基金單位（「基 金」），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，本集團出售數筆基金 投資的所得款項為人民幣 360,110,000 元（二零一九年同期：無），且本集 團購入另一筆相同性質並按公允值計 入損益的新基金投資金額為人民幣 352,415,000 元（二零一九年同期： 無）。 於二零二零年六月三十日，根據金融 機構的各投資報表，剩餘基金的公允 值為 53,861,000 美元（「美元」）（二零 一九年十二月三十一日： 53,559,000 美元），相等於人民幣 381 , 309 , 000 元（二零一九年十二月三十一日：人 民幣 373,638,000 元）。本中期期間 於損益中確認公允值收益為人民幣 28,894,000 元（二零一九年同期：人民 幣 27,464,000 元）。 (d) 非上市金融產品 本集團與銀行簽訂若干非上市金融產 品合約，其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 收益根據相關投資資產的表現釐定， 於二零二零年六月三十日，合約中 的預期年收益率介乎 2.60% 至 3.95% 之間（二零一九年十二月三十一日： 2.10% 至 4.75% ）。 本公司董事認為，非上市金融產品的 公允值變動於本中期期間並不重大。