Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 225 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 21. EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 31/12/2020 31/12/2019 二零二零年 十二月三十一日 二零一九年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 Unlisted equity investments 非上市股權投資 134,609 112,183 The unlisted equity investments represent the Group’s equity interests in private entities. The directors of the Company have elected to designate these investments in equity instruments as at FVTOCI as they believe that recognising short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Group’s strategy of holding these investments for long-term purposes and realising their performance in the long run. During the current year, the Group made a new equity investment measured as equity instruments at FVTOCI amounting to RMB100,000 (2019: RMB5,600,000) and the fair value gain in the amount of RMB22,326,000 was recognised in FVTOCI reserve. 22. DEBT INSTRUMENTS AT AMORTISED COST During the current year, two debt instruments amounting to RMB54,200,000 reached maturity and was redeemed accordingly. The Group purchased another debt instrument amounting to RMB29,262,000 carrying coupon rate of 6.40% with the same business model to collect contractual cash flows that are solely payments of principle amount outstanding semi-annually according to the contract terms, the debt instrument was classified and subsequently measured at amortised cost. As at 31 December 2020, the total carrying amount of the debt instruments is RMB52,823,000 (31 December 2019: RMB83,711,000) and all of the debt instruments will mature within one year (31 December 2019: RMB55,749,000). 21. 按公允值計入其他全面收益 的權益工具 非上市股權投資代表本集團於私人實體的 股本權益。本公司董事已選擇將該等投資 指定為按公允值計入其他全面收益的權益 工具，此乃由於彼等相信於損益確認該等 投資公允值的短期波動不符合本集團就長 期目的持有該等投資以及就長期而言實現 該等投資效益的策略。 於本年度期間，本集團作出一項新的股權 投資，以按公允值計入其他全面收益的權 益工具計量為人民幣 100,000 元（二零一九 年：人民幣 5,600,000 元），公允值收益金 額人民幣 22,326,000 元已於按公允值計入 其他全面收益儲備確認。 22. 按攤銷成本計量的債務工具 於 本 年 度 期 間 ， 兩 筆 金 額 為 人 民 幣 54,200,000 元的債務工具已到期並已贖回。 本集團購入的另一項債務工具金額為人民 幣 29,262,000 元，票面利率為 6.40% ，其 業務模式同樣旨在收取合約現金流量，僅 為按合約條款支付每半年未償還本金之利 息，該債務工具被分類且其後按攤銷成本 計量。 於二零二零年十二月三十一日，債務 工具總賬面值為人民幣 5 2 , 8 2 3 , 0 0 0 元 （二零一九年十二月三十一日：人民幣 83,711,000 元），且所有債務工具將於一年 內到期（二零一九年十二月三十一日：人民 幣 55,749,000 元）。