Annual Report 2021

278 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 Financial assets/liabilities Fair value as at Fair value hierarchy Valuation technique and key inputs 金融資產╱負債 於以下日期的公允值 公允值等級 估值法及主要輸入數據 31 December 2021 31 December 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 Foreign exchange swap contracts classified as derivatives financial assets and liabilities Current derivative financial assets: RMB117,000 Current derivative financial liabilities: RMB95,000 N/A Level 2 Discounted cash flows Key inputs: (1) A discount rate that reflects the credit risk of the banks (2) Observable forward exchange rate 分類為衍生金融資產及負債的 外匯掉期合約 流動衍生金融資產： 人民幣 117,000 元 流動衍生金融負債： 人民幣 95,000 元 不適用 第二級 貼現現金流量 主要輸入數據： (1) 反映銀行信貸風險的貼現率 (2) 可觀察遠期匯率 Financial assets at fair value through profit or loss Unlisted financial products: RMB7,992,170,000 Unlisted financial products: RMB8,197,475,000 Level 2 Discounted cash flows Key inputs are: (1) Expected yields of debt instruments invested by banks (2) A discount rate that reflects the credit risk of the banks 按公允值計入損益的金融資產 非上市金融產品： 人民幣 7,992,170,000 元 非上市金融產品： 人民幣 8,197,475,000 元 第二級 貼現現金流量 主要輸入數據： (1) 銀行投資債務工具的預期收益 (2) 反映銀行信貸風險的貼現率 36. FINANCIAL INSTRUMENTS (Continued) c. Fa i r v a l ue mea su r emen t s o f f i nanc i a l instruments (Continued) Fair value of the Group’s financial assets and financial liabilities that are measured at fair value on a recurring basis (Continued) 36. 金融工具（續） c. 金融工具的公允值計量（續） 按經常性基準以公允值計量的本集團 金融資產及金融負債的公允值（續）