Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 241 舜宇光學科技（集團）有限公司 • 2023 年報 23. 按公允值計入損益的金融資 產 附註： (a) 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債務工具及國庫 債券的表現釐定，於二零二三年十二月 三十一日，合約中所載的預期年回報率介 乎 1.92% 至 5.00% 之間（二零二二年十二月 三十一日： 1.80% 至 5.00% 之間）。 (b) 股權投資 本集團於多家合夥企業金額為人民幣 19,518,000 元（二零二二年十二月三十一 日：人民幣 19,518,000 元）的股權投資被分 類為按公允值計入損益的金融資產。 本公司董事認為，於二零二三年十二月 三十一日，股權投資的公允值變動並不重 大。 23. FINANCIAL ASSETS AT FVTPL 31/12/2023 31/12/2022 二零二三年 十二月三十一日 二零二二年 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 Unlisted financial products (note a) 非上市金融產品（附註 a ） 7,113,261 10,086,415 Non-current assets 非流動資產 Equity investments (note b) 股權投資（附註 b ） 19,518 19,518 Notes: (a) 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 debt instruments and treasury notes and as at 31 December 2023, the expected return rate stated in the contracts ranges from 1.92% to 5.00% (31 December 2022: 1.80% to 5.00%) per annum. (b) Equity investments The Group’s equity investments in several partnership enterprises amounting to RMB19,518,000 (31 December 2022: RMB19,518,000) were classified as financial assets at FVTPL. In the opinion of the directors of the Company, the fair value change of the equity investments is insignificant as at 31 December 2023.