Annual Report 2021

239 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 23. 按公允值計入損益的金融資 產 附註： (a) 基金投資 本集團與一家金融機構簽訂若干合約以購 買基金單位（「 基金 」），於初步確認時已 列作按公允值計入損益的金融資產。於二 零二一年十二月三十一日，根據金融機構 的投資報表，基金的公允值為 44,408,000 美元（「 美元 」）（二零二零年十二月三十一 日： 4 3 , 3 2 8 , 0 0 0 美元），相等於人民幣 283,132,000 元（二零二零年十二月三十一 日：人民幣 282,711,000 元）。本年度於損 益中確認公允值收益金額為 1,080,000 美 元（相等於人民幣 6,886,000 元）（二零二零 年：人民幣 22,199,000 元）。 23. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 31/12/2021 31/12/2020 二零二一年 十二月三十一日 二零二零年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Current assets 流動資產 Fund investments (Note a) 基金投資（附註 a ） 283,132 282,711 Unlisted financial products (Note b) 非上市金融產品（附註 b ） 7,992,170 8,197,475 Debt instruments (Note c) 債務工具（附註 c ） 38,841 – 8,314,143 8,480,186 Non-current assets 非流動資產 Debt instruments (Note c) 債務工具（附註 c ） – 72,884 Equity investments (Note d) 股權投資（附註 d ） 19,518 133,352 19,518 206,236 Notes: (a) Fund investments The Group entered into several contracts to purchase fund units (the “ Fund ”) with a financial institution, which were accounted for as financial assets as FVTPL on initial recognition. As at 31 December 2021, the fair value of the Fund is United State Dollar (“ USD ”) 44,408,000 (31 December 2020: USD43,328,000) per the investment statement of the financial institution, equivalent to RMB283,132,000 (31 December 2020: RMB282,711,000). The fair value gain in the amount of USD1,080,000, equivalent to RMB6,886,000 (2020: RMB22,199,000) was recognised in profit or loss in the current year.