Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 227 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 23. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) (b) Unlisted financial products During the current year, the Group entered into several contracts of unlisted financial products 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 of which the return of the unlisted financial products was determined by reference to the performance of the underlying government debt instruments and treasury notes and as at 31 December 2020 the expected return rate stated in the contracts ranges from 2.15% 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 year. (c) Debt investments During the current year, the Group disposed three debt investments at the proceed of RMB81,668,000 (2019: RMB75,719,000) and the Group purchased another three 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 RMB47,000 (2019: RMB1,674,000) was recognised in the profit or loss in the current year. (d) 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: RMB72,500,000) were classified as financial assets at FVTPL. As at 31 December 2020, the fair value of all equity investments amounted to RMB133,352,000 (31 December 2019: RMB100,579,000) with a fair value gain of RMB32,773,000 (2019: RMB6,949,000) recognised in the profit or loss during the current year. 23. 按公允值計入損益的金融資 產（續） (b) 非上市金融產品 於本年度期間，本集團與銀行簽訂若干非 上市金融產品合約。該等非上市金融產品 由中國的相關銀行管理，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，該部份非上市金 融產品的回報根據相關政府債務工具及國 庫券的表現釐定，於二零二零年十二月 三十一日，合約中的預期年回報率介乎 2.15% 至 3.95% 之間（二零一九年十二月 三十一日： 2.10% 至 4.75% 之間）。 本公司董事認為，非上市金融產品的公允 值變動於本年度並不重大。 (c) 債務投資 於本年度期間，本集團出售三項債務投 資，所得款項為人民幣 81,668,000 元（二零 一九年：人民幣 75,719,000 元），且本集團 購入另外三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 47,000 元（二零一九年：人民幣 1,674,000 元），於本年度在損益內確認。 (d) 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 投資被分類為按公允值計入損益的金融資 產。於二零二零年十二月三十一日，所有 股權投資的公允值為人民幣 133,352,000 元（二零一九年十二月三十一日：人民幣 100,579,000 元），本年度期間於損益中確 認公允值收益為人民幣 32,773,000 元（二零 一九年：人民幣 6,949,000 元）。