Annual Report 2021

235 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一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 18. 於聯營公司的權益（續） 於本期間，已停業且已完全減值的聯營 公司上海威乾已註銷。投資成本人民幣 23,135,000 元扣除過往年度分佔業績人 民幣 1 3 , 1 3 8 , 0 0 0 元及減值虧損人民幣 9,997,000 元導致於本報告期間確認的收益 並不重大。 自二零二一年九月一日以來， V 基金已從按 公允值計入損益的金融資產重新分類為聯 營公司，屆時本集團能夠對 V 基金產生重 大影響力。從按公允值計入損益的金融資 產重新分類的 V 基金投資賬面值為人民幣 74,641,000 元。 於二零二一年五月十日，本集團與若干第 三方獨立投資者訂立有限合夥協議，成立 杭州九州舜創股權投資合夥企業（有限合 夥），總認購金額為人民幣 960,000,000 元，本集團將以金額人民幣 150,000,000 元認購 1 5 . 6 3% 的總權益，旨在投資光 電等其他相關行業的公司。於二零二一 年十二月三十一日，本集團認繳人民幣 106,040,000 元。由於本集團對該基金的 管理及運營有重大影響，該投資相應被分 類並入賬為一家聯營公司。 18. INTERESTS IN ASSOCIATES (Continued) During the current period, the dormant and fully impaired associate named Visiondigi Shanghai has been deregistered. The cost of the investment RMB23,135,000, net off the share of results of RMB13,138,000 and the impairment loss of RMB9,997,000 in the previous years resulted in insignificant gain recognised in this reporting period. V Fund has been reclassified from financial assets at FVTPL to an associate since 1 September 2021, when the Group is able to exercise significant influence over V Fund. The carrying amount of investment in V Fund reclassified from financial assets at FVTPL is RMB74,641,000. On 10 May 2021, the Group entered into a Limited Partnership Agreement with several third party independent investors to establish 杭州九州舜創股權投資合夥企業 ( 有限合夥 ) with the total subscription amount RMB960,000,000 and the Group will subscribe 15.63% of the total interests in the amount of RMB150,000,000, in order to invest into companies from optoelectronics and other relevant industries. As at 31 December 2021, RMB106,040,000 has been subscribed by the Group. As the Group has significant influence over the management and the operation of the fund, the investment is classified and accounted for as an associate accordingly.