Annual Report 2021

240 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 23. 按公允值計入損益的金融資 產（續） 附註：（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，該部分非上市金 融產品的回報根據相關政府債務工具及國 庫債券的表現釐定，於二零二一年十二月 三十一日，合約中所載的預期年回報率介 乎 1.78% 至 4.60% 之間（二零二零年十二月 三十一日： 2.15% 至 3.95% 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) 債務工具 於本年度期間，本集團出售一項債務工 具，所得款項為人民幣 32,427,000 元（二零 二零年：人民幣 81,668,000 元）。餘下的債 務工具將在下一年度贖回。 餘下債務工具的公允值變動虧損為人民 幣 193,000 元（二零二零年：收益人民幣 47,000 元），於本年度在損益內確認。 (d) 股權投資 本集團於多家合夥企業金額為人民幣 19,518,000 元（二零二零年十二月三十一 日：人民幣 133,352,000 元）的股權投資被 分類為按公允值計入損益的金融資產。自 二零二一年九月一日起， V 基金賬面價值為 人民幣 74,641,000 元的投資被重新分類為 於一家聯營公司的權益。本年度期間於損 益中確認公允值損失人民幣 8,151,000 元 （二零二零年：收益人民幣 32,773,000 元）。 23. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Continued) Notes: (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 2021, the expected return rate stated in the contracts ranges from 1.78% to 4.60% (31 December 2020: 2.15% to 3.95%) 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 instruments During the current year, the Group disposed a debt instrument at the proceed of RMB32,427,000 (2020: RMB81,668,000). The remaining debt instruments will be redeemed in the coming year. The loss on the fair value change of the remaining debt instruments amounting to RMB193,000 (2020: gain of RMB47,000) was recognised in the profit or loss in the current year. (d) Equity investments The Group’s equity investments in several partnership enterprises amounting to RMB19,518,000 (31 December 2020: RMB133,352,000) were classified as financial assets at FVTPL. Since 1 September 2021, the investment in V Fund with the carrying amount of RMB74,641,000 was reclassified as interests in an associate. During the current year, a fair value loss of RMB8,151,000 (2020: gain of RMB32,773,000) was recognised in the profit or loss.